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Using delegation and control systems to mitigate the trade-off between the performance-evaluation and belief-revision uses of accounting signals
Narayanan, V. G.; Davila, Antonio - In: Journal of Accounting and Economics 25 (1998) 3, pp. 255-282
Persistent link: https://www.econbiz.de/10005492851
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Competition and Cost Accounting
Narayanan, V. G.; Smith, Michael - In: Foundations and Trends(R) in Accounting 7 (2013) 3, pp. 131-195
Two of the most pervasive cost accounting systems for coordinating activities and facilitating decisions within firms are transfer pricing and product costing. These systems allow decentralized decision making that can take advantage of the local knowledge of managers. The choice of transfer...
Persistent link: https://www.econbiz.de/10010693689
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Preparing a budget : expert solutions to everyday challenges ; [classify expenses ; forecast revenue ; understand variance]
Narayanan, V. G. (contributor) - 2009
Persistent link: https://www.econbiz.de/10004938003