Models in Managerial Accounting

Agency Problems and the Theory of the Firm

1980 • 10,487 citations

The Strategy of Conflict

1960 • 7,496 citations

Moral Hazard in Teams

1982 • 4,935 citations

An intertemporal asset pricing model with stochastic consumption and investment opportunities

1979 • 2,786 citations

Incentive Compatibility and the Bargaining Problem

1979 • 2,028 citations

Entry, Capacity, Investment and Oligopolistic Pricing

1977 • 1,175 citations

Economic theory of teams

1972 • 1,116 citations

The Learning Curve and Competition

1981 • 860 citations

Efficient and Durable Decision Rules with Incomplete Information

1983 • 691 citations

Incentives in Public Decision-Making.

1980 • 645 citations

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

1979 • 537 citations

Investment Strategy and Growth in a New Market

1979 • 471 citations

Resource Allocation Under Asymmetric Information

1981 • 455 citations

Mechanism Design by an Informed Principal

1983 • 441 citations

Accounting for Stewardship

1981 • 440 citations

The association between performance plan adoption and corporate capital investment

1983 • 415 citations

Monitoring Cooperative Agreements in a Repeated Principal-Agent Relationship

1981 • 408 citations

Accounting and human information processing : theory and applications

1981 • 382 citations

Incentive and Tax Effects of Executive Compensation Plans

1982 • 382 citations

Economically Optimal Performance Evaluation and Control Systems

1980 • 375 citations

The Role of Information in Bargaining: An Experimental Study

1982 • 328 citations

Cost Determination: A Conceptual Approach

1976 • 316 citations

The Auditor As an Economic Agent

1982 • 305 citations

Behavioral Decision Theory: Processes of Judgment and Choice

1981 • 296 citations

Repeated insurance contracts and moral hazard

1983 • 265 citations

Consumption correlatedness and risk measurement in economies with non-traded assets and heterogeneous information

1982 • 253 citations

The Determinants of Information Value: Synthesizing Some General Results

1981 • 219 citations

Incentives in a Divisionalized Firm

1979 • 179 citations

Communication in Agencies

1981 • 167 citations

INVENTORY DECISIONS UNDER INFLATIONARY CONDITIONS

1977 • 164 citations

Expectations and Reputations in Bargaining: An Experimental Study

1983 • 135 citations

Transfer Pricing for Divisional Autonomy

1970 • 116 citations

The Accounting System As an Information Function

1972 • 89 citations

The Shapley Value As Applied to Cost Allocation: A Reinterpretation

1979 • 85 citations

Uncertainty and Evaluation Based on Controllable Performance

1976 • 82 citations

OPTIMIZING AND SATISFICING IN STOCHASTIC COST‐VOLUME‐PROFIT ANALYSIS

1979 • 81 citations

Risk Sharing and Group Decision Making

1981 • 80 citations

Transfer pricing - A synthesis

1974 • 77 citations

The Evaluation and Choice of Internal Information Systems Within a Multiperson World

1975 • 77 citations

INCENTIVES, UNCERTAINTY, AND RISK IN THE NEWSBOY PROBLEM

1979 • 74 citations

Equilibria in Budget Participation

1980 • 72 citations

Auditing: Incentives and Truthful Reporting

1979 • 69 citations

The Significance and Investigation of Cost Variances: Survey and Extensions

1975 • 61 citations

Risk Sharing and Transfer Price Systems under Uncertainty

1979 • 50 citations

Cost-Volume-Profit Analysis, Uncertainty and Capital Market Equilibrium

1975 • 45 citations

A Unique Procedure for Allocating Common Costs from a Production Process

1981 • 43 citations

Cost-Volume-Profit Analysis Adjusted for Learning

1977 • 41 citations

The Determinants of Cost Information Value: An Illustrative Analysis

1979 • 40 citations

Cost Aggregation: An Information Economic Analysis

1977 • 40 citations

Soviet Success Indicators and the Evaluation of divisional Management

1978 • 38 citations

Optimal Contracts with Costly Conditional Auditing

1980 • 34 citations

Overhead Allocation via Mathematical Programming Models

1970 • 34 citations

ACCOUNTING SYSTEMS: THE RELIABILITY APPROACH TO INTERNAL CONTROL EVALUATION

1981 • 32 citations

Integrating Normative and Descriptive Theories of Information Processing

1980 • 29 citations

Simulation of Decentralized Planning in Two Danish Organizations Using Linear Programming Decomposition

1978 • 29 citations

On Joint Cost Allocation: Independent Cost Proportional Scheme (ICPS) and Its Properties

1981 • 28 citations

Multiproduct C-V-P Analysis Under Uncertainty

1971 • 28 citations

Evaluation Measures and Goal Congruence Under Uncertainty

1975 • 28 citations

Optimal Performance Measurement

1972 • 28 citations

STOCHASTIC COST-VOLUME-PROFIT ANALYSIS WITH A LINEAR DEMAND FUNCTION

1981 • 26 citations

Budget Uncertainty and the Allocation Decision in a Nonprofit Organization

1976 • 24 citations

Cost-Volume-Profit Analysis Under Uncertainty

1974 • 24 citations

NEGOTIATED TRANSFER PRICING AND CONFLICT RESOLUTION IN ORGANIZATIONS

1979 • 23 citations

Overhead Allocation with Imperfect Markets and Nonlinear Technology

1974 • 23 citations

Determining an Optimal Accounting Information System for an Unidentified User

1972 • 22 citations

A STOCHASTIC COST VOLUME PROFIT ANALYSIS

1973 • 21 citations

Information Improvement Bounds

1972 • 21 citations

A Simulation Analysis of Alternative Cost Variance Investigation Models

1976 • 20 citations

The role of cost in pricing joint products : a case of production in fixed proportions / 133

1973 • 20 citations

Adaptive Behavior: Management Control and Information Analysis

1977 • 20 citations

Optimal Transfer Pricing for the Multinational Firm

1972 • 19 citations

A Note on Information Value Theory for Experiments Defined Extensive Form

1975 • 19 citations

Cost Variance Investigation: Markovian Control of Markov Processes

1978 • 18 citations

Information Incentives in a Standard-Setting Model of Control

1979 • 17 citations

AN APPROACH TO COST—VOLUME—PROFIT ANALYSIS UNDER UNCERTAINTY*

1973 • 16 citations

A Synthesis of the Information Economics and Lens Models

1978 • 16 citations

Optimal Inventory Order Policy for a Firm Using the LIFO Inventory Costing Method

1980 • 15 citations

A COMPARISON OF INFORMATION STRUCTURES FOR A RIGID DECISION RULE CASE

1981 • 14 citations

An Activity Analysis Approach to Unit Costing with Multiple Interactive Products

1980 • 14 citations

The Use of Probability Inequalities in Multiproduct C-V-P Analysis Under Uncertainty

1974 • 13 citations

Standard Setting in an Agency

1978 • 13 citations

Accounting Measurement and Employment Contracts: Current Value Reporting

1978 • 12 citations

FAIRNESS IN COST ALLOCATIONS AND COOPERATIVE GAMES

1975 • 12 citations

A Game Theory Model of the Information Evaluator and the Decision Maker

1979 • 11 citations

HEURISTIC ALGORITHMS FOR CAPITAL-BUDGETING DECISIONS IN MULTIDIVISION FIRMS

1980 • 11 citations

Internal Control and External Auditing for Incentive Compensation Schedules

1980 • 10 citations

Accounting for Managerial Control: An Application of Chance-Constrained Programming

1970 • 10 citations

Improving Subjective Probability Assessment for Planning and Control in Team-Like Organizations

1974 • 10 citations

Stewardship accounting : controlling informational externalities

1979 • 10 citations

A Normative Model for Investigation Decisions Involving Multiorigin Cost Variances

1971 • 9 citations

Noncooperative Collusion Under Imperfect Price Information

1982 • 9 citations

Optimal Timing of Cost Information

1975 • 9 citations

Managerial incentives in multiperiod agency relationships

1981 • 9 citations

COST-VOLUME-PROFIT ANALYSIS IN STOCHASTIC PROGRAMMING MODELS

1980 • 9 citations

A Data Collection Strategy for Estimation of Cost Coefficients of a Linear Programming Model

1976 • 8 citations

Optimizing the Search for Cost Deviation Sources

1970 • 6 citations

Stochastic dominance and information value

1979 • 6 citations

Optimal Timing of Control Messages for a Two-State Markov Process

1971 • 6 citations

Some Decomposition Results for Information Evaluation

1970 • 6 citations

Cost Control with Imperfect Parameter Knowledge

1977 • 6 citations

THE DISCOUNTED CASH FLOW INVESTMENT DECISION MODEL WITH ACCOUNTING INCOME CONSTRAINTS*

1973 • 6 citations

ON EXTENSIONS OF PROBABILISTIC PROFIT BUDGETS

1975 • 5 citations

SIMULATION OF THE ECONOMIC FACTORS AFFECTING ORGANIZATIONAL SLACK: A FACTORIAL DESIGN

1975 • 5 citations

The Usefulness of Commonality Information in Cost Control Decisions

1977 • 4 citations

TREATMENT OF DIFFERENTIAL COSTS AND BENEFITS UNDER RISK

1978 • 4 citations

OPTIMAL ALLOCATIONS OF JOINT (COMMON) COSTS: A PARAMETRIC PROGRAMMING APPROACH

1978 • 3 citations

DETERMINING REPORTING SCHEDULES FOR ONGOING MANAGERIAL PROCESSES

1970 • 3 citations

A Linear Risk Constraint in Capital Budgeting

1971 • 2 citations

A MODEL FOR EVALUATING IMPERFECT CONTROL SYSTEMS

1974 • 2 citations

Optimum Strategies for Management Information Processing and Control

1971 • 2 citations

A Theory of Wage Dynamics

1981 • 2 citations

The planning of operations and the analysis of alternative information systems : a dynamic programming approach to different costing methods in accounting for inventories /

1972 • 2 citations

Expectations and reputations in bargaining : an experimental study / BEBR No. 852

1982 • 1 citations

A NORMATIVE RESOURCE TRANSFER MODEL

1974 • 1 citations

Consumption Correlatedness and Risk Measurement in Economies with Non trade Assets and Heterogeneous Information

1981 • 1 citations

RATIONALIZATION OF MULTINATION, MULTIPLANT OPERATIONS

1975 • 1 citations

A NOTE ON THE RELATIONSHIPS AMONG FINENESS, GARBLING, AND SUFFICIENCY FOR THE COMPARISON OF INFORMATION SYSTEMS

1981 • 1 citations

Deleted Work

1955 • 0 citations