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
performance measurement, data manipulation, incentives, information policies, social preferences, social norms, honesty, lying aversion.
checklist; auditor independence; pro-client bias; audit judgment; aggressive accounting
Performance Appraisal, Subjectivity, Gender, Sex Bias
Budgeting, Controllers, Management accounting, Uncertainty
subjective performance evaluation, leniency, compression, presentation format, performance report layout, balanced scorecard
subjective performance evaluation, performance measurement, information accuracy, transparency, compression
Experiment, Performance, Ranking, Relative performance information, Social comparison, Status incentives.
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Performance evaluation, Performance appraisal, Bias, Eye-tracking, Balanced Scorecard
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
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