The effect of delegation of decision rights and control : the case of lending decisions for small firms
Year of publication: |
2019
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Authors: | Bouwens, Jan ; Kroos, Peter |
Published in: |
Management accounting research. - Amsterdam [u.a.] : Elsevier, ISSN 1044-5005, ZDB-ID 1040541-0. - Vol. 43.2019, p. 29-44
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Subject: | Allocation of decision rights | Non-verifiable information | Management control | Incentives | Biased reporting | Prinzipal-Agent-Theorie | Agency theory | Entscheidung | Decision | KMU | SME | Management-Informationssystem | Management information system | Controlling | Theorie | Theory |
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