haku: @author Haka, S. F. / yhteensä: 4
viite: 2 / 4
| Tekijä: | Drake, A. R. Haka, S. F. Ravenscroft, S. P. |
| Otsikko: | Cost system and incentive and structure effects on innovation, efficiency and profitability in teams |
| Lehti: | Accounting Review
1999 : JUL, VOL. 74:3, p. 323-345 |
| Asiasana: | ACCOUNTING COSTS INCENTIVES INNOVATION |
| Kieli: | eng |
| Tiivistelmä: | The paper examines how accounting cost system and incentive structure choices interact. Profits are highest when activity-based-costing is linked with group based incentives. The lowest level of profit occurs when the same information-rich cost system is coupled with tournament based incentives. |
SCIMA