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The design of the corporate budgeting system : influences on managerial behavior and performance

Merchant, Kenneth A. - In: The accounting review : a publication of the American … 56 (1981) 4, pp. 813-829

Persistent link: https://www.econbiz.de/10002474658

Determinants and Effects of Subjectivity in Incentives

Gibbs, Michael - 2006

This study examines two questions: when do firms make greater use of subjectivity in awarding bonuses, and what are the effects of subjectivity on employee pay satisfaction and firm performance? We examine these questions using data from a sample of 526 department managers in 250 car...

Persistent link: https://www.econbiz.de/10012783867

Accounting aggregation: User preferences and decision making

Harvey, David W.; Rhode, John Grant; Merchant, Kenneth A. - In: Accounting, Organizations and Society 4 (1979) 3, pp. 187-210

Persistent link: https://www.econbiz.de/10005219739

The use of organizational controls and their effects on data manipulation and management myopia: A Japan vs U.S. comparison

Chow, Chee W.; Kato, Yutaka; Merchant, Kenneth A. - In: Accounting, Organizations and Society 21 (1996) 2-3, pp. 175-192

Persistent link: https://www.econbiz.de/10005219776

Measurements to cure management myopia

Merchant, Kenneth A.; Bruns, William Jr. - In: Business Horizons 29 (1986) 3, pp. 56-64

Persistent link: https://www.econbiz.de/10005326981

National differences in incentive compensation practices: The differing roles of financial performance measurement in the United States and the Netherlands

Jansen, E. Pieter; Merchant, Kenneth A.; Stede, Wim A. … - In: Accounting, Organizations and Society 34 (2009) 1, pp. 58-84

This paper describes the findings of a study aimed at providing an international replication of a US-based study by Gibbs et al. [Gibbs, M., Merchant, K., Van der Stede, W., & Vargus, M. (2004). Determinants and effects of subjectivity in incentives. The Accounting Review, 79(2), 409-436; Gibbs,...

Persistent link: https://www.econbiz.de/10005262311

Control of international joint ventures

Groot, Tom L.C.M.; Merchant, Kenneth A. - In: Accounting, organizations and society : an … 25 (2000) 6, pp. 579-608

Persistent link: https://www.econbiz.de/10006045706

Disciplinary constraints on the advancement of knowledge: the case of organizational incentive systems

Merchant, Kenneth A.; Van der Stede, Wim A.; Zheng, Liu - In: Accounting, organizations and society : an … 28 (2003) 2, pp. 251-286

Persistent link: https://www.econbiz.de/10006030453

Financial Shenanigans: How to Detect Accounting Gimmicks & Fraud in Financial Reports

Boatsman, James R.; Schilit; Merchant, Kenneth A. - In: The accounting review : a journal of the American … 69 (1994) 3, pp. 511

Persistent link: https://www.econbiz.de/10006803449

Principles to Guide the Development and Use of Effective Performance Measures

Crandon, David S.; Merchant, Kenneth A. - In: Performance improvement / ispi ; International Society … 45 (2006) 2, pp. 17-23

Persistent link: https://www.econbiz.de/10006808630