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- Title
Hierarchical Structure and Responsibility Accounting.
- Authors
Demski, Joel S.; Sappington, David E. M.
- Abstract
The article focuses on the hierarchical aspects of responsibility accounting and which accounting measures should be utilized in evaluating managers. It states that a variety of theories of behavior and organization are embodied in literature on responsibility accounting, including expectancy theory, contingency theory, and principal-agent modeling. It examines the use of worker performance in evaluating management, and in use of explicit or implicit communication from the worker to evaluate management in lieu of worker performance.
- Subjects
RESPONSIBILITY accounting; ORGANIZATIONAL structure; RATING of executives; HIERARCHIES; EMPLOYEES; MANAGEMENT
- Publication
Journal of Accounting Research (Wiley-Blackwell), 1989, Vol 27, Issue 1, p40
- ISSN
0021-8456
- Publication type
Article
- DOI
10.2307/2491206