Building on new insights from organizational economics, management accounting researchers have highlighted how incentive contracts and performance measure choices complement structural arrangements in firms. We discuss how “slow moving” elements in organizational design, such as the...

In this paper, we analyze the impact of organizational structure on incentives within a LEN-framework with agents on three hierarchical levels (bottom, middle, top), where the performance measures used for incentive design originate at the bottom-level. Previous literature has shown that with...