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Four Essays in Accounting Theory and Some Accounting Terms and Concepts: A Report of a Joint Exploratory Committee of the Institute of Chartered Accountants in England and Wales and the National Institute of Economics and Social Research (Book).

Harvey S. Hendrickson
The Accounting Review 1985 60(1), 157-157
Abstract Reviews the book "Four Essays in Accounting Theory and Some Accounting Terms and Concepts: A Report of a Joint Exploratotory Committee of the Institute of Chartered Accountants in England and Wales and the National Institute of Economics and Social Research," by F. Sewell Bray.

Budget-Based Compensation and Discretionary Spending.

William R. Baber
The Accounting Review 1985 60(1), 1-9
Abstract ABSTRACT: Budget-based compensation arrangements often are used in decentralized organizations to motivate manager decision-makers toward achieving organizational objectives. The use of budgets for this purpose can influence managers' decisions to make discretionary expenditures that yield future benefits. This study analyzes how budget-based compensation influences these decisions. The primary insight is that, if a lump-sum bonus is paid for meeting budgets, then managers prefer more discretionary expenditures when budgets are set at levels relatively difficult to achieve than when budgets are at levels easily attained.

Monetary Compensation and Nontaxable Employee Benefits: An Analytical Perspective.

Robert Halperin; Joseph Tzur
The Accounting Review 1985 60(4), 670-680
Abstract ABSTRACT: This paper analyzes the payment of monetary compensation (salary) and nontaxable benefits and develops an expansion path for the optimal combination of salary and benefits. The results explain why 1) the employer has an incentive to pay nontaxable benefits instead of salary, 2) benefits such as health insurance are given to lowly as well as highly paid employees while perquisites become a more favored form of compensation as employees' incomes increase, 3) an employee at or near the minimum wage for his or her occupation may receive increases in compensation in the form of increased nontaxable benefits, 4) a broad class of middle management employees are all paid the maximum legal benefits for their job classification, and 5) the employer may authorize the payment of possibly nondeductible benefits to highly compensated executives.