haku: @journal_id 767 / yhteensä: 88
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| Tekijä: | Ullrich, M.J. Tuttle, B.M. |
| Otsikko: | The effects of comprehensive information reporting systems and economic incentives on managers' time-planning decisions |
| Lehti: | Behavioral Research in Accounting
2004 : VOL. 16, p. 89-105 |
| Asiasana: | Managers Decision making Time management Accounting |
| Kieli: | eng |
| Tiivistelmä: | Recent innovations in management control systems, such as the Balanced Scorecard (hereafter as: BS.), are supposed to influence managers to redirect their attention among multiple objectives and areas. Extending prior studies, this study experimentally examines how comprehensive control systems influence managers as they allocate their time among multiple areas of responsibility. The results show that managers do not plan increases in their working week in response to increased monitoring or to performance-based incentives, but rather they shift their time from areas that are not monitored or rewarded to areas that are. The results support Kaplan and Norton's assertion that the BS. can be used to influence the way managers allocate their attention between organizational objectives. |
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