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| Author: | Darrough, M. |
| Title: | Divisional versus company-wide focus: the trade-off between allocation of managerial attention and screening of talent |
| Journal: | Journal of Accounting Research
1995 : VOL. 33:SUPPLEMENT, p. 65-100 |
| Index terms: | ALLOCATION TRADE MANAGERS |
| Language: | eng |
| Abstract: | In this paper, the authors analyze why managers are sometimes induced to maximize local objectives rather than adopt a company-wide perspective. American managers are sometimes criticized in the popular press for adopting a narrow focus, for example, for concentrating on maximizing divisional performance measures rather than pursuing company-wide objectives. This concentration, however, is likely to be an optimal response to existing reward structures. In this paper, the authors focus on the trade-off between allocation of managerial attention and screening of talent. |
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