An Experimental Evaluation of the Strategic Use of Managerial Incentive Contracts

An Experimental Evaluation of the Strategic Use of Managerial Incentive Contracts
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Publisher :
Total Pages : 172
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ISBN-10 : OCLC:40475169
ISBN-13 :
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Book Synopsis An Experimental Evaluation of the Strategic Use of Managerial Incentive Contracts by : Walter P. Smith

Download or read book An Experimental Evaluation of the Strategic Use of Managerial Incentive Contracts written by Walter P. Smith and published by . This book was released on 1998 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt: Abstract: Much accounting research has focused on cost allocation strategies. New cost-allocation systems, such as activity-based costing, have been developed and explored. Even with these new systems, some firms continue to employ less precise allocation methods that over or under-allocate costs. This paper attempts to demonstrate an explanation of why firms might wish to over or under-allocate costs by experimentally examining a duopoly market.


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