Accepted by Alan Webb. This paper has benefited from comments by Alan Webb (associate editor) and anonymous reviewers, as well as from Ramji Balakrishnan, Eddy Cardinaels, Jonathan Grenier, Lynn Hannan, Lisa Koonce, Joan Luft, Liesel Mitchell, Don Moser, Mark Nelson, Mark Peecher, and Hongmei Zhao; and workshop participants at Emory University, Georgia State University, the 2005 American Accounting Association ABO Section Conference, the 2006 American Accounting Association Management Accounting Section Conference, and the 2006 Global Management Accounting Research Symposium. We thank the Research Computing staff in the Goizueta Business School at Emory University (especially Lisa Harris) for development of the program used in the experiment. We thank the Lost Dog Cafe in Arlington, Virginia and Zingerman's in Ann Arbor, Michigan for allowing us to use their creative and extensive sandwich menus in our experimental task.
Contracting on Contemporaneous versus Forward-Looking Measures: An Experimental Investigation†
Article first published online: 15 JAN 2010
DOI: 10.1506/car.25.3.5
2008 Canadian Academic Accounting Association
Additional Information
How to Cite
Farrell, A. M., Kadous, K. and Towry, K. L. (2008), Contracting on Contemporaneous versus Forward-Looking Measures: An Experimental Investigation. Contemporary Accounting Research, 25: 773–802. doi: 10.1506/car.25.3.5
- †
Publication History
- Issue published online: 15 JAN 2010
- Article first published online: 15 JAN 2010
- Abstract
- References
- Cited By
Cited in:
- CrossRef
This article has been cited by:
- 1, , , , The Effect of Relative Performance Information on Performance and Effort Allocation in a Multi-Task Environment, The Accounting Review, 2013, 88, 2, 553
- 2, , , , The effects of task outcome feedback and broad domain evaluation experience on the use of unique scorecard measures, Advances in Accounting, 2013,
- 3, , , Does the Communication of Causal Linkages Improve Employee Effort Allocations and Firm Performance? An Experimental Investigation, Journal of Management Accounting Research, 2012, 24, 1, 77
- 4, , , Marketing Performance Measurement Systems: Does Comprehensiveness Really Improve Performance?, Journal of Marketing, 2012, 76, 3, 56
- 5, , , , The Effects of Preventive and Detective Controls on Employee Performance and Motivation, Contemporary Accounting Research, 2012, 29, 2Direct Link:
- 6, , , Why do employees take more initiatives to improve their performance after co-developing performance measures? A field study, Management Accounting Research, 2012, 23, 2, 120
- 7
- 8, , , Fifty-year overview of judgment and decision-making research in accounting, Accounting & Finance, 2011, 51, 1Direct Link:
- 9, Accuracy of Relative Weights on Multiple Leading Performance Measures: Effects on Managerial Performance and Knowledge, Contemporary Accounting Research, 2010, 27, 2Direct Link:

1911-3846/asset/olbannerleft.jpg?v=1&s=a764cebf2b831e86aef02ab23922bcfbadc76da9)
1911-3846/asset/olbannerright.jpg?v=1&s=4d268712584b87e1fbfc8945b7e46b3bca0a9db0)
