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Evaluation and accounting standards in public management : proceedings of the 3rd International Public Sector Management Symposium

Bräunig, Dietmar (ed.); Eichhorn, Peter (contributor) - 2002 - 1. Aufl.

Persistent link: https://www.econbiz.de/10001659857

Unternehmungswertorientiertes Performance Measurement : Konzeption eines Performance-Measure-Systems zur Implementierung einer wertorientierten Unternehmungsführung

Riedl, Jens B. - 2000 - 1. Aufl.

Persistent link: https://www.econbiz.de/10001522041

Variance analysis and linear contracts in agencies with distorted performance measures

Budde, Jörg - In: Management accounting research 20 (2009) 3, pp. 166-176

Persistent link: https://www.econbiz.de/10003884623

Useful additional evaluation measures

Demski, Joel S.; Fellingham, John C.; Lin, Haijin H. - In: Journal of management accounting research : JMAR 20 (2008), pp. 165-173

Persistent link: https://www.econbiz.de/10003897294

Variance analysis and linear contracts in agencies with distorted performance measures

Budde, Jörg - 2007

This paper investigates the role of variance analysis procedures in aligning objectives under the condition of distorted performance measurement. A riskneutral agency with linear contracts is analyzed, whereby the agent receives postcontract, pre-decision information on his productivity. If the...

Persistent link: https://www.econbiz.de/10010365857