We collect detailed survey data on financial managers' annual bonus plans and extensively validate a measure of the willingness to engage in unethical behavior using a panel of 253 respondents. Our main finding suggests that incentives to meet financial targets are positively associated with...

Following the approach of Luft and Shields (2003), this article provides a summary graphic representation (maps) of the quantitative evidence in management accounting research published from 2002 to 2012. These maps display variables, causal links, and levels of analysis for 257 studies. We...