In this study, we examine the association between supplier concentration and cost flexibility and how such association varies with the buyer firm's bargaining power and the nature of buyer-supplier relationship. Drawing on prior literature, we predict that there is a positive association between...

This study examines the determinants of performance measurement tailoring between top management and middle managers in compensation contracts. Theoretically, while tailoring potentially enhances the informativeness of performance measures for top management and middle managers respectively, it...

Using an online survey of 468 U.S. employees from diverse industries and professions, we provide empirical evidence that management control system design choices can affect autonomous motivation in employees. Drawing on self-determination theory and the levers of control framework, we predict...