Promotions serve two purposes. They ought to provide incentives for employees and to select the best employee for a … benefit as a manager has the strongest incentives to work hard to get promoted. This article shows how the interplay of …

additional stage to the game, the accounting stage, it becomes clear that the incentives are inverse to those in Ronen and … McKinney (1970) as the incentives to cheat disappear. The reason is that the managers only receive the 'award' from cheating if …

den Zusammenhang einer umfassenden Theorie der Unternehmensrechnung gestellt. Die Darstellungen orientieren sich am Ziel …