Summary of the papers
Lecture 2: Performance Measures
Moers, F. 2006. Performance Measure Properties and Delegation. The Accounting Review 81(4): 897-924.
Campbell, D. 2008. Nonfinancial performance measures and promotion-based incentives. Journal of Accounting Research 46(2): 297-332.
Abernethy...
Table of Contents
Lecture 2: Performance Measures ........................................................................................................... 2
Moers, F. 2006. Performance Measure Properties and Delegation. The Accounting Review 81(4):
897-924. ............................................................................................................................................... 2
Campbell, D. 2008. Nonfinancial performance measures and promotion-based incentives. Journal
of Accounting Research 46(2): 297-332. .............................................................................................. 3
Abernethy, M.A., J. Bouwens, and L. van Lent. 2013. The role of performance measures in the
intertemporal decisions of business unit managers. Contemporary Accounting Research 30(3): 925-
961........................................................................................................................................................ 5
Lecture 3: Subjectivity .............................................................................................................................. 7
Gibbs, M., W. Van Der Stede, K. Merchant, and M. Vargus. 2004. Determinants and effects of
subjectivity in incentives. The Accounting Review 79(2): 409-436. ..................................................... 7
Bol, J.C., and S.D. Smith. 2011. Spillover effects in subjective performance evaluation: Bias and the
Asymmetric Influence of Controllability. The Accounting Review 86(4): 1213-1230. ....................... 10
Ittner, C.D., D.F. Larcker, and M.W. Meyer. 2003. Subjectivity and the weighting of performance
measures: Evidence from a balanced scorecard. The Accounting Review 78: 725-758 .................... 12
Lecture 4: Selecting the Right Employee ............................................................................................... 15
Campbell, D. 2012. Employee selection as a control system. Journal of Accounting Research 50(4):
931-966. ............................................................................................................................................. 15
Abernethy, M.A., H.C. Dekker, and A. K-D. Schulz. 2015. Are employee selection and incentive
contracts complements or substitutes?. Journal of Accounting Research 53(4): 633-668. .............. 16
Dierynck, B., and V. van Pelt. 2016. The sorting effect of discretionary adjustment on identification
with the firm. Working Paper Tilburg University. .............................................................................. 19
Lecture 5: Surrogation and Distortion ................................................................................................... 21
Choi, J., G. Hecht, and W. Tayler. 2012. Lost in translation: the effects of incentive compensation
on strategy surrogation. The Accounting Review 87(4): 1135-1163 ................................................. 21
Choi, J.W., G.W. Hecht, W.B. Tayler. 2013. Strategy selection, surrogation, and strategic
performance measurement systems. Journal of Accounting Research 51(1): 105-133. ................... 23
Bentley, J. 2016. The effect of narrative reporting on operational distortion and surrogation.
Working Paper University of Massachusetts at Amherst. ................................................................. 25
Cardinaels, E., B. Dierynck, and V. van Pelt. 2016. Distortion doctors: improving performance
measures through managerial rotation. Working Paper Tilburg University. .................................... 27
Lecture 6: Leading your Team ................................................................................................................ 29
Leroy, H., B. Dierynck, F. Anseel, T. Simons, J.R.B. Halbesleben, D. McCaughey, G.T. Savage, L. Sels.
2012. Behavioral integrity for safety, priority of safety, psychological safety, and patient safety: a
team-level study. Journal of Applied Psychology 97(6): 1273-1281. ................................................. 29
Plunkett Tost, L., F. Gino, and R.P. Larrick. 2013. When power makes others speechless: the
negative impact of leader power on team performance. Academy of Management Journal 56(5):
1465-1486. ......................................................................................................................................... 31
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