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March 15, 2026The Accounting Review0 citations

Accounting Systems, Participation in Budgeting, and Performance Evaluation.

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MPMark Penno

Key Points

  • This research explores how accounting signals relate to employee evaluations and participation in budgeting.
  • Explores use of accounting numbers in employee evaluations
  • Analyzes links between accounting and expected performance
  • Examines principal-agent analysis
  • Discusses zero value of employee participation in budgeting process.
  • Identifies potential impacts of accounting signals on performance evaluation
  • Suggests little to no value of participation in some budgeting scenarios.

Abstract

Abstract Explores the use of accounting numbers in employee evaluation. Employee participation in accounting-based budgeting processes; Determination of employee participation; Links between accounting signals and performances expected to employees; Results of principal-agent analysis; Results of zero value to participation.

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Cite This Study

Mark Penno (1990) studied this question.

synapsesocial.com/papers/69b606d583145bc643d1d25ehttps://doi.org/10.2308/tar-9603263529
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