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Corporate hierarchy and goal attainability.

Michael S. H. Shih

National University of Singapore and University of Toronto. 1

The Accounting Review 1998 open access

Abstract The performance goal for a unit is commonly created by consolidating the goals of its subunits. This paper shows that if it is difficult (easy) for the subunits to achieve their goals, it is almost always even more difficult (easier) for the unit to whole will almost certainly not meet a goal to cut its costs by a certain percentage if the degree of cost cutting is difficult to achieve at the individual subunit levels.

DOI
10.2308/tar-1325298
Volume
73 (4)
Pages
557-564
Language
en
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