Inter-Departmental Cost Allocation and Investment Incentives

Firms, Contracts, and Financial Structure

1995 • 3,147 citations

Advanced Management Accounting

1983 • 918 citations

Accounting for Decision Making and Control

2011 • 681 citations

Theory of Accounting and Control

1996 • 472 citations

Divisional Performance: Measurement and Control

1983 • 366 citations

Intertemporal Cost Allocation and Managerial Investment Incentives: A Theory Explaining the Use of Economic Value Added as a Performance Measure

1997 • 335 citations

Incomplete Contracts, Specific Investments, and Risk Sharing

1991 • 310 citations

EVIDENCE ON EVA

1999 • 150 citations

Specific investment under negotiated transfer pricing: An efficiency result

1995 • 128 citations

Untitled

1999 • 126 citations

Providing Managerial Incentives: Cash Flows versus Accrual Accounting

2000 • 124 citations

Untitled

2002 • 116 citations

Negotiated Transfer Pricing and Divisional vs. Firm-Wide Performance Evaluation

1999 • 108 citations

Untitled

2000 • 82 citations

Noncontrollable Costs and Responsibility Accounting

1985 • 58 citations

Negotiated Transfer Pricing and Divisional versus Firm-Wide Performance Evaluation

1999 • 44 citations

On the allocation of fixed and variable costs from service departments*

1987 • 27 citations

Incentives for Efficient Inventory Management: The Role of Historical Cost

2000 • 15 citations

The Role of Cost Allocations in the Acquisition and Use of Common Resources*

1993 • 10 citations