Plantage Muidergracht 12
Amsterdam, 1018TV
Netherlands
University of Amsterdam Business School
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Management accounting innovation, management accounting change, upper echelon theory, strategy, performance, balanced scorecard, activity-based costing, benchmarking, healthcare industry, hospitals
checklist; auditor independence; pro-client bias; audit judgment; aggressive accounting
performance measurement, data manipulation, incentives, information policies, social preferences, social norms, honesty, lying aversion.
Performance Appraisal, Subjectivity, Gender, Sex Bias
Performance evaluation, Performance appraisal, Bias, Eye-tracking, Balanced Scorecard
Budgeting, Controllers, Management accounting, Uncertainty
subjective performance evaluation, performance measurement, information accuracy, transparency, compression
Experiment, Performance, Ranking, Relative performance information, Social comparison, Status incentives.
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performance measurement, data manipulation, incentives, information policies, social preferences, social norms, honesty, lying aversion
subjective performance evaluation, leniency, compression, presentation format, performance report layout, balanced scorecard
Earnings management, management accountants, Ethical ideology, Professional commitment, Temporary work
subjective performance evaluation, incentive contracting, discretion, reciprocity, fairness, trust, third-party intervention
Controllers, budget slack, ethics, social pressure, conflict of interest, Machiavellianism
Controllers, management accountants, role conflict, role ambiguity, earnings management, budgeting
Anticipation of reciprocity; Collusion; Internal transparency; Reciprocity
