Uncertainty as a Determinant of Performance Measurement and Compensation Systems: A Review of the Literature

Margaret Abernethy and Julia Mundy

Chapter 8 in Management Control and Uncertainty, 2014, pp 114-133 from Palgrave Macmillan

Abstract: Abstract The objective of this chapter is to synthesize empirical research studying the design and use of performance measurement and compensation systems (PMCS) in complex settings, specifically when decision-makers face uncertainty. We analyse recent papers in the accounting literature that investigate the influence of uncertainty on PMCS and organize our findings around two questions: (1) What is the influence of uncertainty on specific elements of PMCS design or use? and (2) What aspects of PMCS design or use are associated with specific types of uncertainty?

Keywords: Information Asymmetry; Compensation System; Account Research; Incentive Contract; Accrual Quality (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-137-39212-1_8

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DOI: 10.1057/9781137392121_8

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