Prior literature suggests that organizations desire more accurate cost systems in response to greater competition. Complex cost systems have the potential to be more accurate than simpler systems, but are still susceptible to material errors. Overreliance on cost information provided by a...

Accounting and the business environment -- Recording business transactions -- The adjusting process -- Completing the accounting cycle -- Merchandising operations -- Merchandise inventory -- Internal control and cash -- Receivables -- Plant assets, natural resources, and intangibles --...

Using an experiment in which workers pay depends only on their own performance (output), I examine the interactive effects of mutual monitoring (opportunity to observe peer effort) and relative performance information (RPI) on productivity (performance per unit of time spent). I predict and find...