This paper uses findings from a field study of performance measurement practices in eight firms to identify and describe some of the characteristics of firms divisional and division manager performance evaluation practices. Most economic and accounting theories of performance measurement focus...

This study investigates the factors driving the choice of metrics used to evaluate division managers in divisionalized firms. Accounting and information economic theories suggest that the usefulness of a metric agent performance is a function of the metric s informativeness of the agent s...

Contrary to previous studies, we find that managers change depreciation methods and/or revise depreciation estimates in predictable ways. Our tests differ from prior ones because we examine more dimensions of depreciation policy changes and managers? discretion over those dimensions. Managers...