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Author:Jung, M. K. P.
Riegler, C.
Title:Accounting information, salesforce compensation and acquisition of new customers.
Journal:European Accounting Review
1999 : VOL. 8:3, p. 421-441
Index terms:Accounting
Marketing strategy
Market segmentation
Marketing research
Language:eng
Abstract:The paper looks at the decision-influencing effects of accounting information. Especially, it discusses the effects of accounting-based performance measures on selling activities: data provided by the management accounting system is frequently used as a performance measure in salesforce compensation contracts. The paper emphasizes that standard compensation contracts may fail to induce goal-congruent behaviour.
SCIMA record nr: 202547
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