Association between management incentive systems and management accounting practices
Main Article Content
Abstract
The controllability principle posits that managers should be evaluated based on controllable factors. Consequently, managerial incentives might be related to managerial accounting practices able to avoid that managers will be accountable for financial results beyond management control, such as analysis by responsibility center, standard-cost, transfer pricing, budgeting and performance evaluation. This paper develops a field research to investigate whether there is a relation between the presence of managerial incentives and managerial accounting practices associated with the controllability principle. On-site interviews were conducted to collect data at the organizational level and nonparametric statistical tests were used for data analysis. Among the managerial accounting practices examined, the results suggest that only the annual budget, analysis by responsibility center and performance evaluation are associated with the presence of incentive systems in the sampled firms.
Downloads
Download data is not yet available.
Metrics
Metrics Loading ...
Article Details
How to Cite
AGUIAR, A. B. de; TEIXEIRA, A. J. C.; NOSSA, V.; GONZAGA, R. P. Association between management incentive systems and management accounting practices. RAE - Revista de Administracao de Empresas , [S. l.], v. 52, n. 1, p. 40–54, 2012. Disponível em: https://periodicos.fgv.br/rae/article/view/30627. Acesso em: 23 may. 2024.
Section
Articles
A RAE compromete-se a contribuir com a proteção dos direitos intelectuais do autor. Nesse sentido:
- adota a licença Creative Commoms BY (CC-BY) em todos os textos que publica, exceto quando houver indicação de específicos detentores dos direitos autorais e patrimoniais;
- adota software de detecção de similaridades;
- adota ações de combate ao plagio e má conduta ética, alinhada às diretrizes do Committee on Publication Ethics (COPE)