praktische Umsetzung, die es auch kleinen und mittleren Unternehmen erlaubt, ein IKS in ihrem Rechnungswesen zu verankern. Art …

). As firm value is non‐contractible by assumption, an incentive contract is written on accounting income. The manager … with regard to accounting discretion. Third, he needs to specify contracting details. If an internal information system is … environment becomes more volatile. Holding either the IIS choice or the accounting system choice constant, we observe the …