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Uncertainty as a Determinant of Performance Measurement and Compensation Systems: A Review of the Literature

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Management Control and Uncertainty

Abstract

The objective of this chapter is to synthesize empirical research studying the design and use of performance measurement and compensation systems (PMCS) in complex settings, specifically when decision-makers face uncertainty. We analyse recent papers in the accounting literature that investigate the influence of uncertainty on PMCS and organize our findings around two questions: (1) What is the influence of uncertainty on specific elements of PMCS design or use? and (2) What aspects of PMCS design or use are associated with specific types of uncertainty?

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Authors
  1. Margaret Abernethy
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  2. Julia Mundy
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Editor information

Editors and Affiliations

  1. Lancaster University, UK

    David Otley

  2. University of Exeter, UK

    Kim Soin

Copyright information

© 2014 Margaret Abemethy and Julia Mundy

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Cite this chapter

Abernethy, M., Mundy, J. (2014). Uncertainty as a Determinant of Performance Measurement and Compensation Systems: A Review of the Literature. In: Otley, D., Soin, K. (eds) Management Control and Uncertainty. Palgrave Macmillan, London. https://doi.org/10.1057/9781137392121_8

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