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The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers

2012; Wiley; Volume: 30; Issue: 3 Linguagem: Inglês

10.1111/j.1911-3846.2012.01178.x

1911-3846

Margaret A. Abernethy, Jan Bouwens, Laurence van Lent,

Financial Reporting and Valuation Research

Contemporary Accounting ResearchVolume 30, Issue 3 p. 925-961 Article The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers† Margaret A. Abernethy, Margaret A. Abernethy University of MelbourneSearch for more papers by this authorJan Bouwens, Jan Bouwens Tilburg UniversitySearch for more papers by this authorLaurence Van Lent, Laurence Van Lent Tilburg UniversitySearch for more papers by this author Margaret A. Abernethy, Margaret A. Abernethy University of MelbourneSearch for more papers by this authorJan Bouwens, Jan Bouwens Tilburg UniversitySearch for more papers by this authorLaurence Van Lent, Laurence Van Lent Tilburg UniversitySearch for more papers by this author First published: 16 September 2013 https://doi.org/10.1111/j.1911-3846.2012.01178.xCitations: 46 †Accepted by Steve Salterio. An earlier version of this paper was presented at the 2011 Contemporary Accounting Research Conference, generously supported by the Canadian Institute of Chartered Accountants. We received helpful comments from workshop participants at LSE, Ferrara, the AAA Management Accounting Section Midyear Meeting in Long Beach, the GMARS conference in Sydney, and Tilburg University's Fall Camp 2008 as well as from Shannon Anderson, Dennis Campbell, Gavin Cassar (discussant), Mandy Cheng (discussant), Peter Easton, Christian Hofmann, Yuping Jia, Eva Labro, Anne Lillis, David Larcker, Ken Merchant, Valeri Nikolaev, Mina Pizzini, Marcel van Rinsum, John Roberts, Naomi Soderstrom, Jeroen Suijs, Wim Van der Stede (discussant), Anne Wyatt, and Jerold Zimmerman. We are grateful for the constructive feedback from Steve Salterio and two anonymous reviewers. 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Accounting for decision making and control, 4th ed. Homewood, IL: Richard D. Irwin. Citing Literature Volume30, Issue3Fall 2013 (September)Pages 925-961 ReferencesRelatedInformation