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Sensitivity, Precision, and Linear Aggregation of Signals for Performance Evaluation · Study

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ArticleSensitivity, Precision, and Linear Aggregation of Signals for Performance Evaluation

Rajiv D. Banker1989

Article1989

Sensitivity, Precision, and Linear Aggregation of Signals for Performance Evaluation

Rajiv D. Banker · Srikant M. Datar

877 citations·0/0 files stored·Journal of Accounting Research

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Accounting and Organizational Management Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting

Abstract

Performance evaluation, Linear aggregation, Compensation contracts

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2010Cost Accounting: A Managerial Emphasis,

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2004Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: an exploratory study 2002The effects of monetary incentives on effort and task performance: theories, evidence, and a framework for research 2003Subjectivity and the Weighting of Performance Measures: Evidence from a Balanced Scorecard 1994Performance Measure Congruity and Diversity in Multi-Task Principal/Agent Relations.2007An empirical analysis of the levers of control framework 2000The Balanced Scorecard: Judgmental Effects of Common and Unique Performance Measures 2001Communicating and Controlling Strategy: An Empirical Study of the Effectiveness of the Balanced Scorecard 2009Eco-control: The influence of management control systems on environmental and economic performance

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Details

Year1989

Typearticle

Published1989-01-01

VenueJournal of Accounting Research

ISSN-L0021-8456

Languageen

Citations877

Files0 public / 0

ShelfAccounting and Organizational Management

Identifiers

doi10.2307/2491205

openalex_workW1983044690

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