Anne Wu, Chair Professor at National Chengchi University in Taipei, is one of the most important promoters of management accounting in Taiwan und China. In her interview with Utz Schäffer, co-editor of "Controlling & Management Review", she explains the special situation of management...

Agency theory argues that pay-performance sensitivity to agents should be negatively associated with risk; however, some empirical evidence suggests the opposite. While analytical studies do not reach consensus on the relation between competition and pay-performance sensitivity, empirical...

We examine how employees respond to bonuses and penalties using a proprietary data set from an electronic chip manufacturer in China. First, we examine the relative effects of bonuses and penalties and observe a stronger effect on subsequent effort and performance for penalties than for bonuses....

The widely accepted business wisdom tells us that maintaining a long-term relationship with customers is more profitable than acquiring new customers, but very limited empirical evidence supports this viewpoint. The inconsistent findings in prior research suggest that some factors may influence...

We investigate the emphasis that buyers place on each of five performance measurement dimensions (technology, quality, delivery, service, and cost) when they select suppliers and allocate orders among those suppliers. The results of a comparative case study of six large buyers in the electronics...