haku: @author Eldenburg, L. / yhteensä: 3
viite: 3 / 3
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| Tekijä: | Eldenburg, L. |
| Otsikko: | The use of information in total cost management |
| Lehti: | Accounting Review
1994 : JAN, VOL. 69:1, p. 96-121 |
| Asiasana: | AGENCY THEORY COSTS CONTRACTS |
| Kieli: | eng |
| Tiivistelmä: | This study contributes to the current research in several ways. First, a theoretical framework has been developed that lonks incentives to manage costs with the type of accounting information provided in organizational environments characterized by a reliance upon implicit contracts. second, from an accounting perspective, disaggregate information gathered by the accounting process and some sort of benchmark are necessary to induce this reputation effect that appears to influence behaviour. |
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