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Discussion of 'The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers'.
- Source :
- Contemporary Accounting Research; Fall2013, Vol. 30 Issue 3, p962-969, 8p
- Publication Year :
- 2013
-
Abstract
- The article discusses the paper titled "The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers" by M. A. Abernethy, J. Bouwens and L. van Lent (ABvL). With this paper, ABvL found that the weight placed on accounting return measures in the annual performance evaluation of the business unit manager is associated with a longer term focus. The author argues that an accounting return measure is being considered as any measure that signals to the business unit manager that the senior management is concern about investment returns.
Details
- Language :
- English
- ISSN :
- 08239150
- Volume :
- 30
- Issue :
- 3
- Database :
- Complementary Index
- Journal :
- Contemporary Accounting Research
- Publication Type :
- Academic Journal
- Accession number :
- 90465456
- Full Text :
- https://doi.org/10.1111/1911-3846.12023