We use an experiment to investigate the efficacy of a non-binding budgetary announcement made by an owner in order to mitigate a management control problem induced by asymmetric information. The owner's announcement indicates how much funding she will provide for each possible cost report by the...

By its very nature, management control research can be complex and difficult to understand, and hence challenging to introduce into the classroom. Nevertheless, it is important for accounting instruction to retain a connection between teaching and research. This note provides guidance on how...

Purpose The purpose of this note is to expose accounting students and others to recent findings in management control, specifically to the relationship between the informativeness of a performance measure and its usefulness in performance evaluation. Design/methodology/approach Numerical...