Standard-based Incentives


The scale measures the extent of standard-based incentives.


Exploratory Factor Analysis Performance Standard Asymmetrical Information Management Account Validity Parameter 


  1. Shields, M. D./ Deng, F. J./ Kato, Y. (2000): The Design and Effects of Control Systems: Tests of Direct-and Indirect-Effects Models, in: Accounting, Organizations and Society, Vol. 25, pp. 185–202.CrossRefGoogle Scholar
  2. Shields, M. D./ Young, S. M. (1993): Antecedents and Consequences of Participative Budgeting: Evidence on the Effects of Asymmetrical Information, in: Journal of Management Accounting Research, Vol. 5, pp. 265–280.Google Scholar

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