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Jurnal

Management Accounting Research

Keyword

Research opportunities; Regulatory change; Performance measures; Compensation

Pengarang

Alfred Wagenhofer

Subject

ACCOUNTING

[Abstrak]

This paper describes recent regulatory changes in the
European Union to illustrate opportunities for research in management
accounting. Issues are whether a regulation is effective in achieving its
objective, how it affects the organizational design and decision making in
firms, and what additional data become available. I particularly consider the
areas of management compensation, risk management, performance measures,
non-financial information, the influence of financial reporting, and
accountability.








Periode

Vol 31, Tahun 2016

[Berkas]

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