Discussion of “the role of performance measures in the intertemporal decisions of business unit managers”

Van der Stede, Wim ORCID: 0000-0003-3005-2410 (2013) Discussion of “the role of performance measures in the intertemporal decisions of business unit managers”. Contemporary Accounting Research, 30 (3). pp. 962-969. ISSN 0823-9150

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Abstract

This article is a discussion of, but mostly a further reflection on, the 2011 CAR Conference paper by Abernethy, Bouwens, and van Lent, “The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers” (this issue, henceforth ABvL). If I could have picked a title for my discussion article, I would have called it, “The Informational and Motivational Dimensions of Managerial Long-Term Orientation: Tackling Ignorance and Pressure,” for reasons that will become obvious as I develop my key points underpinning this discussion.

Item Type:	Article
Official URL:	http://onlinelibrary.wiley.com/journal/10.1111/%28...
Additional Information:	© 2013 CAAA
Divisions:	Accounting
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management H Social Sciences > HF Commerce > HF5601 Accounting
Date Deposited:	21 Oct 2013 16:21
Last Modified:	01 Apr 2024 08:20
URI:	http://eprints.lse.ac.uk/id/eprint/53696

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