A dynamic view of management accounting systems

Victor van Pelt

Research output: ThesisDoctoral ThesisScientific

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Abstract

Organizations invest significant amounts of time and money in management accounting systems, such as internal reporting systems, controls, and performance measurement systems. This dissertation presents three studies that use a laboratory experiment to examine how different users adjust and change how they use management accounting systems. The first study (chapter 2) examines how principals adjust their control over agents when the economic costs of controlling agents change. The second study (chapter 3) investigates how the prospect of rotating to another business unit impacts managers’ contemporary reports about operational distortions in performance measurement systems. The third study (chapter 4) examines how managers’ reporting decisions evolve in more complex, hierarchical systems, and whether they, next to transferring information, also communicate an intention to exhibit more cooperative behavior in the future.
Original languageEnglish
QualificationDoctor of Philosophy
Awarding Institution
  • Tilburg School of Economics and Management
Supervisors/Advisors
  • Cardinaels, Eddy, Promotor
  • Dierynck, Bart, Promotor
Award date25 Jun 2019
Place of PublicationTilburg
Publisher
Print ISBNs978 90 5668 597 3
Publication statusPublished - 2019

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Managers
Performance measurement system
Management accounting systems
Economic cost
Cooperative behavior
Laboratory experiments

Cite this

van Pelt, V. (2019). A dynamic view of management accounting systems. Tilburg: CentER, Center for Economic Research.
van Pelt, Victor. / A dynamic view of management accounting systems. Tilburg : CentER, Center for Economic Research, 2019. 143 p.
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van Pelt, V 2019, 'A dynamic view of management accounting systems', Doctor of Philosophy, Tilburg School of Economics and Management, Tilburg.

A dynamic view of management accounting systems. / van Pelt, Victor.

Tilburg : CentER, Center for Economic Research, 2019. 143 p.

Research output: ThesisDoctoral ThesisScientific

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T1 - A dynamic view of management accounting systems

AU - van Pelt, Victor

N1 - CentER Dissertation Series Volume: 596

PY - 2019

Y1 - 2019

N2 - Organizations invest significant amounts of time and money in management accounting systems, such as internal reporting systems, controls, and performance measurement systems. This dissertation presents three studies that use a laboratory experiment to examine how different users adjust and change how they use management accounting systems. The first study (chapter 2) examines how principals adjust their control over agents when the economic costs of controlling agents change. The second study (chapter 3) investigates how the prospect of rotating to another business unit impacts managers’ contemporary reports about operational distortions in performance measurement systems. The third study (chapter 4) examines how managers’ reporting decisions evolve in more complex, hierarchical systems, and whether they, next to transferring information, also communicate an intention to exhibit more cooperative behavior in the future.

AB - Organizations invest significant amounts of time and money in management accounting systems, such as internal reporting systems, controls, and performance measurement systems. This dissertation presents three studies that use a laboratory experiment to examine how different users adjust and change how they use management accounting systems. The first study (chapter 2) examines how principals adjust their control over agents when the economic costs of controlling agents change. The second study (chapter 3) investigates how the prospect of rotating to another business unit impacts managers’ contemporary reports about operational distortions in performance measurement systems. The third study (chapter 4) examines how managers’ reporting decisions evolve in more complex, hierarchical systems, and whether they, next to transferring information, also communicate an intention to exhibit more cooperative behavior in the future.

M3 - Doctoral Thesis

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VL - 596

T3 - CentER Dissertation Series

PB - CentER, Center for Economic Research

CY - Tilburg

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van Pelt V. A dynamic view of management accounting systems. Tilburg: CentER, Center for Economic Research, 2019. 143 p. (CentER Dissertation Series).