pdf - Nyenrode Business Universiteit
pdf - Nyenrode Business Universiteit pdf - Nyenrode Business Universiteit
References 1. Abernethy, M.A., Bouwens, J.F.G.M. & van Lent, L. 2004. ‘Determinants of control system design in divisionalized firms.’ The Accounting Review, 79, 545-70. 2. Aggarwal, R.K. & Samwick, A.A. 1999. ‘Executive compensation, strategic competition, and relative performance evaluation: theory and evidence.’ The Journal of Finance, 54, 1999-2043. 3. Aguinis, H. 1995. ‘Statistical power with moderated multiple regression in management research.’ Journal of Management, 21, 1141-58. 4. Aiken, L.S. & West, S.G. 1991. ‘Multiple regression: testing and interpreting interactions.’ Newbury Park, CA.: Sage Publications. 5. Albuquerque, A. 2009. ‘Peer firms in relative performance evaluation.’ Journal of Accounting and Economics, 48, 69-89. 6. Anderson, E. & Schmittlein, D.C. 1984. ‘Integration of the sales force: an empirical examination.’ The RAND Journal of Economics, 15, 385-95. 7. Antle, R. & Smith, A. 1986. ‘An empirical investigation of the relative performance evaluation of corporate executives.’ Journal of Accounting Research, 24, 1-39. 8. Antonakis, J., Bendahan, S., Jacquart, P. & Lalive, R. 2010. ‘On making causal claims: a review and recommendations.’ The Leadership Quarterly 21, 1086-120. 9. Baker, G. 2002. ‘Distortion and risk in optimal incentive contracts.’ The Journal of Human Resources, 37, 728-51. 10. Bertrand, M. & Mullainathan, S. 2001. ‘Are CEOs rewarded for luck? The ones without principals are.’ The Quarterly Journal of Economics 116, 901-32. 11. Bisbe, J., Batista-Foguet, J.-M. & Chenhall, R.H. 2007. ‘Defining management accounting constructs: a methodological note on the risks of conceptual misspecification.’ Accounting, Organizations and Society, 32, 789-820. 12. Bouwens, J.F.G.M. & Kroos, P. 2011. ‘Target ratcheting and effort reduction.’ Journal of Accounting and Economics, 51, 171-85. 139
140 13. Bouwens, J.F.G.M. & van Lent, L. 2007. ‘Assessing the performance of business unit managers.’ Journal of Accounting Research, 45, 667-97. 14. Bouwens, J.F.G.M. & Speklé, R.F. 2007. ‘Does EVA add value?’ In Hopper, T., Northcott D. & Scapens R. (Eds.), ‘Issues in management accounting.’ (3rd edition) Financial Times/Prentice Hall. 15. Bryne, B.M. 2001. ‘Structural equation modeling with amos.’ Mahwah, NJ: Lawrence Erlbaum Associates. 16. Chenhall, R.H. 2003. ‘Management control systems design within its organizational context: findings from contingency-based research and directions for the future.’ Accounting, Organizations & Society, 28, 127-68. 17. Chenhall, R.H. & Moers, F. 2007. ‘The issue of endogeneity within theory-based, quantitative management accounting research.’ European Accounting Review, 16, 173-96. 18. Chow, C.W., Cooper, J.C. & Waller, W. 1988. ‘Participative budgeting: effects of a truth-inducing pay scheme and information asymmetry on slack and performance.’ The Accounting Review, 63, 111-22. 19. Cohen, J., Cohen, P., West, S.G. & Aiken, L.S. 2003. ‘Applied multiple regression/correlation analysis for the behavioral sciences.’ (3rd edition) Mahwah, NJ: Lawrence Erlbaum Associates. 20. Coles, J.W. & Hesterly, W.S. 1998. ‘Transaction costs, quality, and economies of scale: examining contracting choices in the hospital industry.’ Journal of Corporate Finance, 4, 321-45. 21. Cronbach, L.J. 1987. ‘Statistical tests for moderator variables: flaws in analyses recently proposed.’ Psychological Bulletin, 102, 414-17. 22. Davila, A. & Penalva, F. 2006. ‘Governance structure and the weighting of performance measures in CEO compensation.’ Review of Accounting Studies, 11, 463-93 23. De Lancer Julnes, P. & Holzer, M. 2001. ‘Promoting the utilization of performance measures in public organizations: an empirical study of factors affecting adoption and implementation.’ Public Administration Review, 61, 693-708. 24. Dekker, H.C., Groot, T.L.C.M. & Schoute, M. 2012. ‘Determining performance targets.’ Behavioral Research in Accounting, forthcoming. 25. Dewatripont, M., Jewitt, I. & Tirole, J. 1999. ‘The economics of career concerns, part II: application to missions and accountability of government agencies.’ Review of Economic Studies, 66, 199 - 217.
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- Page 154: 83. Towry, K. 2003. ‘Control in a
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References<br />
1. Abernethy, M.A., Bouwens, J.F.G.M. & van Lent, L. 2004. ‘Determinants of control<br />
system design in divisionalized firms.’ The Accounting Review, 79, 545-70.<br />
2. Aggarwal, R.K. & Samwick, A.A. 1999. ‘Executive compensation, strategic competition,<br />
and relative performance evaluation: theory and evidence.’ The Journal of<br />
Finance, 54, 1999-2043.<br />
3. Aguinis, H. 1995. ‘Statistical power with moderated multiple regression in management<br />
research.’ Journal of Management, 21, 1141-58.<br />
4. Aiken, L.S. & West, S.G. 1991. ‘Multiple regression: testing and interpreting interactions.’<br />
Newbury Park, CA.: Sage Publications.<br />
5. Albuquerque, A. 2009. ‘Peer firms in relative performance evaluation.’ Journal of<br />
Accounting and Economics, 48, 69-89.<br />
6. Anderson, E. & Schmittlein, D.C. 1984. ‘Integration of the sales force: an empirical<br />
examination.’ The RAND Journal of Economics, 15, 385-95.<br />
7. Antle, R. & Smith, A. 1986. ‘An empirical investigation of the relative performance<br />
evaluation of corporate executives.’ Journal of Accounting Research, 24, 1-39.<br />
8. Antonakis, J., Bendahan, S., Jacquart, P. & Lalive, R. 2010. ‘On making causal<br />
claims: a review and recommendations.’ The Leadership Quarterly 21, 1086-120.<br />
9. Baker, G. 2002. ‘Distortion and risk in optimal incentive contracts.’ The Journal of<br />
Human Resources, 37, 728-51.<br />
10. Bertrand, M. & Mullainathan, S. 2001. ‘Are CEOs rewarded for luck? The ones<br />
without principals are.’ The Quarterly Journal of Economics 116, 901-32.<br />
11. Bisbe, J., Batista-Foguet, J.-M. & Chenhall, R.H. 2007. ‘Defining management accounting<br />
constructs: a methodological note on the risks of conceptual misspecification.’<br />
Accounting, Organizations and Society, 32, 789-820.<br />
12. Bouwens, J.F.G.M. & Kroos, P. 2011. ‘Target ratcheting and effort reduction.’ Journal<br />
of Accounting and Economics, 51, 171-85.<br />
139