search query: @author Bushman, R. / total: 7
reference: 4 / 7
| Author: | Bushman, R. |
| Title: | Aggregate performance measures in business unit manager compensation: the role of intrafirm interdependencies |
| Journal: | Journal of Accounting Research
1995 : VOL. 33:SUPPLEMENT, p. 101-134 |
| Index terms: | PERFORMANCE MANAGEMENT COMPENSATION ROLES |
| Language: | eng |
| Abstract: | The purpose of this paper is to investigate the determinants of the extent to which the incentive compensation of business unit managers is based on aggregate performance criteria measured at an organizational level higher than a manager's business unit level. The authors present a simple agency model of a multidivisional firm to show that the use of aggregate performance measures relative to more localized performance measures is an increasing function of intrafirm interdependencies. |
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