Advances in information technology have enabled organizations to provide highly frequent feedback on goal progress. Although frequent feedback can provide timely information to individuals to improve task strategies, prior research has also shown that individuals are more likely to fixate on...

We demonstrate the need to view in a dynamic context any decision based on limited information. We focus on the use of product costs in selecting the product portfolio. We show how ex post data regarding the actual costs from implementing the decision leads to updating of product cost estimates...

This paper aims to advance the use of numerical experiments to investigate issues that surround the design of cost systems. As with laboratory and field experiments, researchers must decide on the independent variables and their levels, the experimental design, and the dependent variables....

A performance standard's horizon is the time given to achieve the standard. Horizons vary considerably in practice, and the goal-setting literature provides mixed evidence on whether short or long horizons are more effective at eliciting effort from workers. I predict and find that uncertainty...

The prominence of textual data in accounting research has increased dramatically. To assist researchers in understanding and using textual data, this monograph defines and describes common measures of textual data and then demonstrates the collection and processing of textual data using the...