Manthei, Kathrin; Sliwka, Dirk; Vogelsang, Timo - 2021
The core role of managerial accounting is to provide information to facilitate managers' decisions and influence their … behavior through incentives. We study the impact of these two roles of information on profits by implementing a field … experiment in a large retail chain. In a 2 × 2 factorial design, we vary: (i) whether store managers obtain access to decision …