CFOs and other managers depend on consultants to provide advice on management control systems (MCS) and the expertise to implement these systems. However, there is little evidence on the determinants of the consultant’s advice about whether managers should adopt management control systems. I...

Private and Public Relative Performance Information underDifferent Incentive SystemsBy: Ivo TafkovThis study investigates the conditions under which providingrelative performanceinformation to employees has a positive effect on effort andperformance. Specifically, Istudy, via an experiment, the...