Spui 21
Amsterdam, 1018 WB
Netherlands
University of Amsterdam - 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 evaluation, Performance appraisal, Escalation of commitment, Eye-tracking, Balanced scorecard
performance measurement, data manipulation, incentives, information policies, social preferences, social norms, honesty, lying aversion.
Performance Appraisal, Subjectivity, Gender, Sex Bias
Budgeting, Controllers, Management accounting, Uncertainty
Promotion, Trust, Reciprocity, Performance Measurement
Framing, Large Language Models, Experiments, Games, Contextualization
Experiment, Performance, Ranking, Relative performance information, Social comparison, Status incentives.
subjective performance evaluation, performance measurement, information accuracy, transparency, compression
Anticipation of reciprocity; Collusion; Internal transparency; Reciprocity
subjective performance evaluation, leniency, compression, presentation format, performance report layout, balanced scorecard
Color coding, Feedback, Learning, Noise, Performance measurement
social desirability bias, vignette framing, question framing, moral sensitivity
Kindness, Discretion, Performance Evaluation, Effort, Personality
task assignment, relative performance information, performance transparency, monetary rewards, fairness perceptions
Ability, Delegation, Incentives, Target difficulty, Target setting
performance measurement, data manipulation, incentives, information policies, social preferences, social norms, honesty, lying aversion
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
Promotion, Performance Evaluation, Transparency, Incentives, Strategic Behavior
