108 Pappajohn Business Building
Iowa City, IA 52242-1000
United States
University of Iowa - Department of Accounting
cost structure, sticky cost, hospitals
Opportunity Cost, Resource Management, Time-Based Costing, Resource Granularity, Decision-Making
Contracting, Agency Theory, Ranking Performance Evaluation
Institutional constraints, transaction costs, outsourcing
cost systems, numerical experiments, simulation, managerial accounting
Feedback, Feedforward, overinvestment, underinvestment
Incentives, Measurement System, Relative Performance Evaluation, Promotion
Costing Systems, Numerical Experiment, Cost Accounting, Heuristics, Dynamical Systems
Incentives, Measurement System, Relative Performance Evaluation
Capacity planning, incomplete bill of materials, limited information, heuristics, simulation, cost accounting
Keywords: Institutional pressure; Legitimacy; Target setting; State-owned enterprises
incentive, retention, bias
opportunity cost, resource management, time-based costing, resource granularity, costing and decision-making, cost systems
Sticky costs, cost structure
costing system design, simulation, rules of thumb, heuristics
incentive contract, task interdependence, group performance, goal commitment