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Accounting Systems, Participation in Budgeting, and Performance Evaluation.

Mark Penno

The Accounting Review 1990

Abstract Explores the use of accounting numbers in employee evaluation. Employee participation in accounting-based budgeting processes; Determination of employee participation; Links between accounting signals and performances expected to employees; Results of principal-agent analysis; Results of zero value to participation.

DOI
10.2308/tar-9603263529
Volume
65 (2)
Pages
303-314
Language
en
Export
BibTeX
Sources
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