ASSOCIAÇÃO ENTRE SISTEMA DE INCENTIVOS GERENCIAIS E PRÁTICAS DE CONTABILIDADE GERENCIAL

The controllability principle posits that managers should be evaluated based on controllable factors. Consequently, managerial incentives might be related to managerial accounting practices able to avoid that managers will be accountable for financial results beyond management control, such as analy...

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发表在:	RAE: Revista de Administração de Empresas
Main Authors:	Rosimeire Pimentel Gonzaga, Valcemiro Nossa, Aridelmo J. C. Teixeira, Andson Braga de Aguiar
格式:	文件
语言:	英语
出版:	Fundação Getulio Vargas, Escola de Administração de Empresas de São Paulo 2012-01-01
主题:	Managerial control management accounting practices performance evaluation management incentive systems controllability
在线阅读:	http://rae.fgv.br/sites/rae.fgv.br/files/artigos/10.1590_S0034-75902012000100003_0.pdf