Adickesallee 34
Frankfurt , DE RLP 60322
Germany
Frankfurt School of Finance & Management
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Budgeting, budgeting functions, economic crisis, crisis management
management accounting, alternative data, decision-making, management control, textual analysis, machine learning
Ratchet Effect, Dynamic Incentives, Target Updating
cost behavior, price regulation, institutional theory, hospitals
Wisdom of crowds, sludge, informativeness, rating management, Amazon.com JEL codes: D20, D82, M10, M31, M41
Field Experiment, Incentive, Systems, Performance Measure, Management Control
relative performance information; social comparisons; perceived organizational support; professional identity; management control systems
Occupational prestige, professional identity, organizational identity, organizational-professional conflict
supervisor behavior, management control, external pressure JEL codes: D20, D82, M10, M14, M41
prestige, managerial power, target ratcheting, dynamic target setting, corporate governance
Relative Performance Information, Multiple Tasks, Social Comparison, Field Experiment
Forecasting, profit expectations, information bias, budgeting
cost management, resource adjustment costs, sales prediction, forecasting, machine learning, xgboost
Social Comparison, Relative Performance Information, Performance Distribution, Field Experiment
maps, guidelines, competitive mediation, replication, nonlinear effects, bidirectional effects
economic crisis, interactive use of management control systems, cross-lagged effect model
Incentives, choice of performance measures, chief financial officers, earnings management
Social Norms, Absence rates, Information provision, Field Experiment, Disclosure
management accountants, incentive systems, job satisfaction, motivation
