Paying People to Lie: the Truth about the Budgeting Process

This paper analyzes the counterproductive effects associated with using budgets or targets in an organisation's performance measurement and compensation systems. Paying people on the basis of how their performance relates to a budget or target causes people to game the system and in doing so to...

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Veröffentlicht in:	European financial management : the journal of the European Financial Management Association 2003-09, Vol.9 (3), p.379-406
1. Verfasser:	Jensen, Michael C.
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting accounting irregularities Budgeting Budgets channel stuffing Compensation control systems cooking the books Earnings Finance fraud gaming goldbricking incentives loss of integrity lying Management managing earnings managing the numbers motivation performance measurement Productivity sandbagging Truth truthfulness U.S.A
Online-Zugang:	Volltext
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