An Experimental Evaluation of the Strategic Use of Managerial Incentive Contracts
Author | : Walter P. Smith |
Publisher | : |
Total Pages | : 172 |
Release | : 1998 |
ISBN-10 | : OCLC:40475169 |
ISBN-13 | : |
Rating | : 4/5 (69 Downloads) |
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.