Perspectives on experimental research in managerial accounting

Theory of the firm: Managerial behavior, agency costs and ownership structure

1976 • 62,465 citations

Foundations of social theory

1990 • 17,829 citations

The Economic Institutions of Capitalism

1987 • 15,724 citations

Experimental and Quasi-Experimental Designs for Research

1963 • 15,071 citations

Job Market Signaling

1973 • 12,677 citations

Quasi-Experimentation: Design & Analysis Issues for Field Settings

1979 • 11,624 citations

The Economic Institutions of Capitalism

1986 • 11,014 citations

Agency Problems and the Theory of the Firm

1980 • 10,487 citations

Inequity In Social Exchange

1965 • 10,134 citations

Production, Information Costs and Economic Organization

1996 • 9,220 citations

Moral Hazard and Observability

1979 • 8,356 citations

Foundations of Behavioral Research

1974 • 7,648 citations

Multitask Principal–Agent Analyses: Incentive Contracts, Asset Ownership, and Job Design

1991 • 5,924 citations

ERC: A Theory of Equity, Reciprocity, and Competition

2000 • 5,447 citations

Trust, Reciprocity, and Social History

1995 • 5,408 citations

A Behavioral Theory of the Firm

1963 • 5,237 citations

Richard M. Cyert & James G. March, A Behavioral Theory of The Firm, Prentice-Hall, Inc., Englewood Cliffs, New Jersey, 1963, 332 s.

1964 • 5,217 citations

Organizational Citizenship Behavior: The Good Soldier Syndrome.

1988 • 5,027 citations

Economics, Organization and Management.

1993 • 4,996 citations

Moral Hazard in Teams

1982 • 4,935 citations

Equilibrium in Competitive Insurance Markets: An Essay on the Economics of Imperfect Information

1976 • 4,707 citations

A Theory of Goal Setting and Task Performance

1991 • 4,437 citations

A Theory of Goal Setting and Task PerformanceA Theory of Goal Setting and Task Performance, by LockeEdwin A. and LathamGary P.. Englewood Cliffs, NJ: Prentice-Hall, 1990.

1991 • 4,344 citations

The Handbook of experimental economics

1995 • 4,255 citations

Incorporating Fairness into Game Theory and Economics

2011 • 4,187 citations

Cooperation and Punishment in Public Goods Experiments

2000 • 4,169 citations

The Economic Theory of Agency: The Principal's Problem.

1973 • 4,084 citations

The mechanisms of governance

1996 • 3,725 citations

Trust: making and breaking cooperative relations

1989 • 3,712 citations

The Adolescence of Institutional Theory

1987 • 3,552 citations

The Provision of Incentives in Firms

1999 • 3,444 citations

Incentives in Teams

1973 • 3,301 citations

Essays in Positive Economics.

1954 • 3,297 citations

Labor Contracts as Partial Gift Exchange

1982 • 3,178 citations

Fairness and Retaliation: The Economics of Reciprocity

2000 • 3,114 citations

Calculativeness, Trust, and Economic Organization

1993 • 2,885 citations

The Limits of Organization

1975 • 2,788 citations

Trust in Organizations: Frontiers of Theory and Research

1996 • 2,746 citations

A Behavioral Approach to the Rational Choice Theory of Collective Action: Presidential Address, American Political Science Association, 1997

1998 • 2,724 citations

Organizational Citizenship Behavior: The Good Soldier Syndrome

1989 • 2,475 citations

Fairness and the Assumptions of Economics

1986 • 2,430 citations

Goal setting and task performance: 1969–1980.

1981 • 2,424 citations

Theory of the Firm

1966 • 2,402 citations

The Balanced Scorecard

1998 • 2,322 citations

A Behavioral Theory of the Firm

1964 • 2,183 citations

Social Norms and Economic Theory

1989 • 1,971 citations

Incorporating Fairness into Game Theory and Economics

1992 • 1,962 citations

Trust: Making and Breaking Cooperative Relations.

1989 • 1,915 citations

Compensation and Incentives: Practice vs. Theory

1988 • 1,734 citations

Prosocial Organizational Behaviors

1986 • 1,711 citations

Cost Accounting: A Managerial Emphasis

1972 • 1,633 citations

The Effects of Financial Incentives in Experiments: A Review and Capital-Labor-Production Framework

1999 • 1,616 citations

Does Fairness Prevent Market Clearing? An Experimental Investigation

1993 • 1,588 citations

Cost Accounting: A Managerial Emphasis,

2010 • 1,583 citations

Feeling good-doing good: A conceptual analysis of the mood at work-organizational spontaneity relationship.

1992 • 1,475 citations

Agency costs and innovation

1989 • 1,469 citations

Thinking and deciding

1988 • 1,419 citations

Anomalies: Ultimatums, Dictators and Manners

1995 • 1,332 citations

Essays in Positive Economics

1954 • 1,328 citations

Untitled

1999 • 1,296 citations

Principals and Agents: The Structure of Business

1990 • 1,261 citations

Reciprocity as a Contract Enforcement Device: Experimental Evidence

1997 • 1,218 citations

Foundations of Behavioral Research

1965 • 1,193 citations

Organizations and Markets

1991 • 1,153 citations

Assessing empirical research in managerial accounting: a value-based management perspective

2001 • 1,148 citations

The Mechanisms of Governance

1997 • 1,129 citations

Incentive Contracts and Performance Measurement

1992 • 1,103 citations

Social utility and decision making in interpersonal contexts.

1989 • 1,071 citations

The New Palgrave: A Dictionary of Economics

1987 • 1,060 citations

Contracting theory and accounting

2001 • 1,022 citations

Foundations of Social Theory.

1990 • 1,013 citations

The Winner's Curse: Paradoxes and Anomalies of Economic Life.

1993 • 995 citations

The effects of monetary incentives on effort and task performance: theories, evidence, and a framework for research

2002 • 938 citations

Performance Measure Congruity and Diversity in Multi-Task Principal/Agent Relations

2007 • 923 citations

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

1989 • 917 citations

Innovations in Performance Measurement: Trends and Research Implications

1998 • 901 citations

Subjective Performance Measures in Optimal Incentive Contracts

1994 • 871 citations

The Balanced Scorecard: Judgmental Effects of Common and Unique Performance Measures

2000 • 868 citations

When Social Outcomes Aren′t Fair: The Effect of Causal Attributions on Preferences

1995 • 863 citations

The Economics of Agency.

1984 • 811 citations

A Behavioral Theory of Labor Negotiations: An Analysis of a Social Interaction System.

1992 • 801 citations

Sanctioning Systems, Decision Frames, and Cooperation

1999 • 737 citations

Intrinsic Motivation and Extrinsic Incentives

1997 • 684 citations

Accounting for Decision Making and Control

2011 • 681 citations

Agency research in managerial accounting: A second look

1990 • 677 citations

Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment

1993 • 676 citations

Mapping management accounting: graphics and guidelines for theory-consistent empirical research

2003 • 670 citations

Gift Exchange and Efficiency-Wage Theory: Four Views

1984 • 621 citations

Negotiation

2000 • 617 citations

ON THE INTERCHANGEABILITY OF OBJECTIVE AND SUBJECTIVE MEASURES OF EMPLOYEE PERFORMANCE: A META‐ANALYSIS

1995 • 611 citations

The dilution effect: Nondiagnostic information weakens the implications of diagnostic information

1981 • 603 citations

Economics from a Biological Viewpoint

1977 • 591 citations

Management Accounting

1996 • 577 citations

Managerial Economics and Organizational Architecture

1996 • 574 citations

Economics in the Laboratory

1994 • 568 citations

Reciprocity and economics: The economic implications of Homo Reciprocans

1998 • 548 citations

Game-theoretic models and the role of information in bargaining.

1979 • 537 citations

Tournaments and Piece Rates: An Experimental Study

1987 • 537 citations

Accounting, ambiguity, and the new institutionalism

1995 • 529 citations

Experimental Methods: A Primer for Economists.

1996 • 501 citations

Progress in Behavioral Game Theory

1997 • 498 citations

On the Economics of Transfer Pricing

1956 • 496 citations

Incentives to Help in Multi-Agent Situations

1991 • 488 citations

Control in Business Organizations.

1987 • 487 citations

Individual and Group Decision Making

2013 • 484 citations

Theory of Accounting and Control

1996 • 472 citations

Capital Rationing and Organizational Slack in Capital Budgeting

1985 • 472 citations

Corporate Control and Business Behavior

1971 • 450 citations

Research in management accounting by North Americans in the 1990s

1997 • 447 citations

Information overload: A temporal approach

1990 • 439 citations

Productivity Under Group Incentives: An Experimental Study

1994 • 438 citations

Fairness in Ultimatum Games with Asymmetric Information and Asymmetric Payoffs

1996 • 432 citations

Reciprocity as a Contract Enforcement Device

2001 • 425 citations

Production, Information Costs and Economic Organizations

1971 • 419 citations

Honesty in Managerial Reporting

2001 • 418 citations

A Behavioral Theory of Labor Negotiations: An Analysis of a Social Interaction System.

1966 • 417 citations

A Review of the Effects of Financial Incentives on Performance in Laboratory Tasks: Implications for Management Accounting

2000 • 399 citations

Paying People to Lie: the Truth about the Budgeting Process

2003 • 386 citations

Product Warranties and Double Moral Hazard

1985 • 382 citations

Paying for productivity: a look at the evidence

1990 • 376 citations

Judgment and Decision Making in Accounting

2007 • 376 citations

Economically Optimal Performance Evaluation and Control Systems

1980 • 375 citations

Trust: Making and Breaking Cooperative Relations.

1992 • 370 citations

Judgment and Decision Making: An Interdisciplinary Reader

1999 • 359 citations

The achievability of budget targets in profit centers: a field study

1989 • 354 citations

The economics of ethics: A new perspective on agency theory

1988 • 328 citations

The Role of Information in Bargaining: An Experimental Study

1982 • 328 citations

Cost Determination: A Conceptual Approach

1976 • 316 citations

New directions in management accounting research

1997 • 310 citations

Managerial Accounting Research: the contributions of organizational and sociological theories

1996 • 310 citations

Judgment and Decision Making: An Interdisciplinary Reader

2000 • 296 citations

The use of budgetary symbols in the political arena: An historically informed field study

1988 • 295 citations

The New Soviet Incentive Model

1976 • 282 citations

A note on the judgmental effects of the balanced scorecard's information organization

2002 • 280 citations

Introduction to Experimental Economics

2020 • 263 citations

Experimental Economics

1994 • 255 citations

Pre-Decision Information and Participative Management Control Systems

1983 • 252 citations

The moonlighting game

2000 • 251 citations

Performance measurement and managerial teams

1999 • 249 citations

The role of knowledge and memory in audit judgment

1995 • 244 citations

Judgment and Decision-Making Research in Accounting and Auditing

1995 • 243 citations

Information pooling: When it impacts group decision making.

1998 • 238 citations

The Effect of Incentive Contracts on Learning and Performance

2000 • 234 citations

Compensation and Incentives: Practice vs. Theory

1988 • 229 citations

Do Incentive Contracts Crowd Out Voluntary Cooperation?

2000 • 229 citations

Performance Appraisal Process Research in the 1980s: What Has It Contributed to Appraisals in Use?

1993 • 227 citations

Disciplinary constraints on the advancement of knowledge: the case of organizational incentive systems

2003 • 224 citations

Participative Budgeting: The Effects of Risk Aversion and Asymmetric Information on Budgetary Slack

2008 • 219 citations

Information analysis

1980 • 219 citations

Using Budgets for Performance Evaluation: Effects of Resource Allocation and Horizontal Information Asymmetry on Budget Proposals, Budget Slack, and Performance

2002 • 218 citations

Bonus and penalty incentives contract choice by employees

1994 • 206 citations

Judgment and Decision-Making Research in Accounting

1999 • 203 citations

Managerial Uses of Accounting Information

1994 • 202 citations

Performance Evaluation and Compensation Research: An Agency Perspective

1999 • 199 citations

Slack in participative budgeting: The joint effect of a truth-inducing pay scheme and risk preferences

1988 • 196 citations

Modern management control systems : text and cases

1997 • 194 citations

centralization vs. decentralization in organizing the controller's department

1954 • 189 citations

The effects of information load and information diversity on decision quality in a structured decision task

1988 • 182 citations

Paying for productivity: A look at the evidence

1991 • 181 citations

Incentives in a Divisionalized Firm

1979 • 179 citations

A framework for social motives

1976 • 170 citations

Resolving Double Moral Hazard Problems with Buyout Agreements

1991 • 156 citations

Budgeting: An Experimental Investigation of the Effects of Negotiation

2000 • 154 citations

Frontiers of management accounting research

1997 • 146 citations

Fairness, ethics and the effect of management accounting on transaction costs

1997 • 142 citations

Dogmengeschichte vom Unterlassungsdelikte in Deutschland (I)

1971 • 141 citations

An incentive to shirk, privately held information, and managers' project evaluation decisions

1994 • 140 citations

Towards a descriptive theory of management accounting

1983 • 138 citations

Cost System and Incentive Structure Effects on Innovation, Efficiency and Profitability in Teams

1999 • 133 citations

Why Does Fixation Persist? Experimental Evidence on the Judgment Performance Effects of Expensing Intangibles

2001 • 129 citations

Negotiated Transfer Pricing: Is Fairness Easier Said than Done?

2002 • 126 citations

An Experiment Testing the Behavioral Equivalence of Strategically Equivalent Employment Contracts

1989 • 125 citations

Cooperation versus Competition in Agency

1991 • 122 citations

The effects of pay schemes and ratchets on budgetary slack and performance: A multiperiod experiment

1991 • 116 citations

Transfer Pricing for Divisional Autonomy

1970 • 116 citations

Do Incentive Contracts Crowd Out Voluntary Cooperation

2001 • 114 citations

The influence of self-interest and ethical considerations on managers’ evaluation judgments

1999 • 108 citations

Cognitive Changes Induced by Accounting Changes: Experimental Evidence on the Functional Fixation Hypothesis

1976 • 103 citations

Teams, repeated tasks, and implicit incentives

1997 • 100 citations

THE EFFECTS OF HORIZONTAL AND EXCHANGE INEQUITY ON TAX REPORTING DECISIONS

1995 • 98 citations

Small Group Research: A Handbook

1994 • 95 citations

Towards a meta-theory of accounting information systems

1999 • 94 citations

Cost Knowledge and Cost-Based Judgment Performance

2001 • 82 citations

Behavioral accounting research : foundations and frontiers

1997 • 82 citations

The effects of a modest incentive on information overload in an investment analysis task

1999 • 82 citations

The Impact of Group Size and Proportion of Shared Information on the Exchange and Integration of Information in Groups

1997 • 80 citations

The Effects of Accounting Knowledge and Context on the Omission of Opportunity Costs in Resource Allocation Decisions

1998 • 79 citations

Some effects on information load on search patterns used to analyze performance reports

1980 • 75 citations

Performance Evaluation Judgments: Effects of Prior Experience Under Different Performance Evaluation Schemes and Feedback Frequencies

1999 • 74 citations

Analyzing the variance investigation decision: The effects of outcomes, mental accounting, and

1993 • 72 citations

Sourcing with Unverifiable Performance Information

1993 • 71 citations

Perception of Initial Uncertainty As a Determinant of Information Value

1981 • 69 citations

The effects of budget goals and task interdependence on the level of and variance in performance: a research note

1999 • 69 citations

Motivating Truthful Subordinate Reporting: An Experimental Investigation in a Two‐Subordinate Context*

1994 • 66 citations

Experimental methods: a primer for economists

1995 • 63 citations

Interpersonal conflict

2018 • 61 citations

Paying People to Lie: The Truth About the Budgeting Process

2001 • 61 citations

An Experimental Investigation of Explanations for Outcome Effects on Appraisals of Capital‐Budgeting Decisions*

1993 • 59 citations

Discussion of “Tax Advice and Reporting Under Uncertainty: Theory and Experimental Evidence”*

1996 • 58 citations

Complementary arrangements of organizational factors and outcomes of negotiated transfer price

2000 • 57 citations

An Experimental Investigation of the Effect of Cost Information and Feedback on Product Cost Decisions*

1997 • 56 citations

Information disclosure and the role of the accountant in collective bargaining

1981 • 55 citations

Current budgeting practices in U.S. industry : the state of the art

1987 • 54 citations

A behavioral study of accounting variables in performance—incentive contracts

1988 • 53 citations

The Effects of Monetary Incentives on Worker Learning and Performance in an Assembly Task

1998 • 52 citations

Do cost-based pricing biases persist in laboratory markets?

1999 • 51 citations

The Differential Impact of Accurate Product Cost Information in Imperfectly Competitive Markets: A Theoretical and Empirical Investigation*

1998 • 50 citations

Tax Advice and Reporting under Uncertainty: Theory and Experimental Evidence*

1996 • 50 citations

The Effects of Alternative Types of Feedback on Product-Related Decision Performance: A Research Note

1999 • 48 citations

Compensation Schemes, Skill Level, and Task Performance: An Experimental Examination*

1990 • 47 citations

Capital Budgeting in a Multidivisional Firm

1996 • 44 citations

Comparative Values of Information Structures

1969 • 42 citations

Initial decisions and subsequent performance ratings.

1986 • 42 citations

Discussion of “Motivating Truthful Subordinate Reporting: An Experimental Investigation in a Two‐Subordinate Context”

1994 • 41 citations

Behavioral accounting research : a critical analysis

1988 • 41 citations

Mapping Management Accounting: Graphics and Guidelines for Theory-Consistent Empirical Research

2002 • 38 citations

Management information changes and functional fixation: Some experimental evidence from the public sector

1986 • 35 citations

A Behavioral Study of Information System Choice

1978 • 35 citations

The effects of intergroup competition and intragroup cooperation on slack and output in a

1993 • 33 citations

Models of psychological inequity

1984 • 33 citations

The effects of performance separability and contract type on agent effort

2000 • 33 citations

A laboratory investigation of alternative transfer pricing mechanisms

1989 • 32 citations

Evaluating Human Judgments and Decision Aids

1983 • 31 citations

Effects of Compensation Plans on Heuristics in Cost Variance Investigations

1978 • 31 citations

Succeeding in managerial accounting. Part 2: a structural equations analysis

2000 • 30 citations

Human Information Processing for Decisions to Investigate Cost Variances

1981 • 29 citations

The rule of information in bargaining: an experimental study

1997 • 28 citations

Technological interdependence, labor production functions, and control systems

1994 • 28 citations

Succeeding in managerial accounting. Part 1: knowledge, ability, and rank

2000 • 28 citations

Information Evaluation

2013 • 27 citations

The Quality of Group Performance in Simplified Information Evaluation

1982 • 25 citations

Relative Performance Evaluation and Risk Taking in Delegated Investment Decisions*

1991 • 24 citations

Second-Order Uncertainty in Accounting Information and Bilateral Bargaining Costs

2000 • 22 citations

The costs of organization structure: Dispelling the myths of independent divisions and organization-wide decision making

1983 • 22 citations

Decision-making research in managerial accounting: Return to behavioral-economics foundations

1995 • 21 citations

The Effects of State Risk and Controllability Filters on Compensation Contract and Effort Choice

1989 • 20 citations

Cognitive Changes Induced By Accounting Changes - Experimental-Evidence On Functional Fixation Hypothesis

1976 • 20 citations

Work in Process

1997 • 18 citations

Use of Accounting Product-Costing Systems in Making Production Decisions

1989 • 18 citations

The value of communication in agency contracts : theory and experimental evidence

1990 • 18 citations

Rationing Resources among Multiple Divisions

1995 • 17 citations

Effects of Dynamic Task Environment on the Learning of Standard Cost Variance Significance

1983 • 15 citations

The Impact of Control Policies on the Process and Outcomes of Negotiated Transfer Pricing

1994 • 14 citations

The Effects of Promotion Incentives on Delegated Investment Decisions: A Note

1998 • 13 citations

The Effects of Knowledge of the User's Decision Model in Simplified Information Evaluation

1980 • 12 citations

The Effect of Property Rights and Audit Information Quality on Team Incentives for Inventory Reduction

1998 • 12 citations

DECISION FLEXIBILITY AND PERCEIVED INFORMATION VALUE*

1982 • 11 citations

Comments on “An Experimental Investigation of Explanations for Outcome Effects on Appraisals of Capital‐Budgeting Decisions”

1993 • 4 citations

The effects of budget goals and task interdependence on the level of and variance in performance

1999 • 1 citations

Deleted Work

1955 • 0 citations