Burney, Laurie L.; Henle, Christine A.; Widener, Sally K. - In: Accounting, Organizations and Society 34, 3-4, pp. 305-321
Economic theory suggests that multiple financial and non-financial measures (i.e., a strategic performance measurement system "SPMS") be used in compensation contracting to properly direct employees' attention and motivate behavior aligned with organizational goals. Conversely, linking...