Accepted by Steve Salterio. An earlier version of this paper was presented at the 2011 Contemporary Accounting Research Conference, generously supported by the Canadian Institute of Chartered Accountants. We received helpful comments from workshop participants at LSE, Ferrara, the AAA Management Accounting Section Midyear Meeting in Long Beach, the GMARS conference in Sydney, and Tilburg University's Fall Camp 2008 as well as from Shannon Anderson, Dennis Campbell, Gavin Cassar (discussant), Mandy Cheng (discussant), Peter Easton, Christian Hofmann, Yuping Jia, Eva Labro, Anne Lillis, David Larcker, Ken Merchant, Valeri Nikolaev, Mina Pizzini, Marcel van Rinsum, John Roberts, Naomi Soderstrom, Jeroen Suijs, Wim Van der Stede (discussant), Anne Wyatt, and Jerold Zimmerman. We are grateful for the constructive feedback from Steve Salterio and two anonymous reviewers.
The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers†
Article first published online: 17 DEC 2012
Contemporary Accounting Research
Volume 30, Issue 3, pages 925–961, Fall 2013 (September)
How to Cite
Abernethy, M. A., Bouwens, J. and Van Lent, L. (2013), The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers. Contemporary Accounting Research, 30: 925–961. doi: 10.1111/j.1911-3846.2012.01178.x
- Issue published online: 16 SEP 2013
- Article first published online: 17 DEC 2012
- Accepted manuscript online: 19 MAY 2012 10:10AM EST
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