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...

Policymakers often question whether not-for-profit (NFP) hospitals provide enough charity care to justify tax advantages. In 1993, Texas enacted legislation requiring NFP hospitals to provide certain community benefits at levels set forth in specific criteria to retain tax-exempt status; this...

The purpose of this paper is to use the levers of control framework to explore the antecedents of control systems - various facets of strategy that drive the use of controls, and to explore the costs and benefits of the control system - costs in terms of consumption of a constrained resource...

This chapter provides practical guidance to management accounting researchers on the design and execution of field studies that use quantitative data analysis to test or build theory. We discuss common purposes for conducting field research and provide a brief overview of the accomplishments and...

Economic theory suggests that there are complementarities between the various components of a firm's organizational design (Milgrom and Roberts (1992)). With the exception of Nagar (2002) which examines the joint determination of two components of the management control system, incentive...