performance incentive schemes such as profit-sharing or team incentives. The appropriate approach depends on each company's unique … situation, and managers need to realize that individual bonus plans are not a panacea to motivate employees. …

The core role of managerial accounting is to provide information to facilitate managers' decisions and influence their … experiment in a large retail chain. In a 2 × 2 factorial design, we vary: (i) whether store managers obtain access to decision …-facilitating accounting information on the profit margins of individual products and (ii) whether they receive performance pay based on an …

outset objective performance measures of pro fits in each branch were only available on the branch level and managers … allocated bonuses to their employees based on subjective assessments. In a subset of the branches, managers then obtained access …