Keyphrases
Performance Targets
100%
Bonus Schemes
84%
Business Unit
75%
Performance Evaluation
47%
Target Difficulty
45%
Unit Managers
44%
Bonuses
42%
Local Managers
35%
Accounting System
35%
Ratchet Effect
35%
Decentralization
35%
Peer Performance
35%
Controller
35%
Choice of Performance Measures
35%
Financial Performance
28%
Analytical Model
26%
Survey Data
26%
Internal Accounting
23%
Operating Decisions
23%
Organizational Design
23%
Financial Measures
23%
Relative Performance Evaluation
22%
Performance Dimensions
21%
Target Revision
20%
Earnings Targets
20%
Design Decisions
20%
Subjective Evaluation
19%
Economic Recession
17%
Multi-agent
17%
Multidivisional Organizations
17%
Financial Manager
17%
Business Role
17%
Organizational Slack
17%
Budgeting Practices
17%
Dual Responsibility
17%
Management Control Practices
17%
Beyond Budgeting
17%
Willingness to Engage
17%
Nonfinancial Performance Measures
17%
Unethical Pro-organizational Behavior
17%
Target Theory
17%
Plan Selection
17%
Economic Consequences
17%
Economic Determinants
17%
Fiduciary Responsibility
17%
Plan Revision
17%
Incentive Plans
17%
Quiet Life
17%
CEO Compensation
17%
Information Asymmetry
17%