search query: @indexterm ORGANIZATION / total: 976
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| Author: | Pfeiffer, T. |
| Title: | Anreizkompatible Unternehmenssteuerung, Performancemasse und Erfolgsrechnung |
| Journal: | Betriebswirtschaft
2003 : JAN-FEB, VOL. 63:1, p. 43-59 |
| Index terms: | MANAGEMENT ORGANIZATION PERFORMANCE APPRAISAL |
| Language: | ger |
| Abstract: | In this paper, the authors analyse the problem of the impatient manager, where a manager undertakes investment decisions for central management. The authors assume that the manager has other time prefer ences, which are unknown to headquarters. For the first time, the authors derive an if-and-only-if characterization of all goal-consistent incentive schemes. As a result the authors get: The class of all goal-consistent performance measures must be accruals and must be constructed with the relative benefit allocation rule. This result is congruent to the result of Rogerson (1997) and Reichelstein (1997) for goal-congruent performance measures. Hence, the authors' result supports the stability of the results for another criterium (original in German). |
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