Dynamic Performance Measurement
Instructor
Stefan Reichelstein
(Stanford University)
Vienna, July 6-8, 2011
This course will examine a range of multiperiod performance evaluation problems. Common to these models is that investment or operating decisions have been delegated to one or several managers who have private information regarding the economic consequences of the decisions in question.
The organizational settings examined in these studies pertain to several classic managerial accounting problems:
-
Capital Budgeting
-
Cost Allocation and Internal Pricing
-
Responsibility Center Design
-
Non-Financial Performance Indicators
The primary objective of the course is to introduce young researchers in accounting to current research paradigms related to performance measurement and to identify promising avenues for future research.
Introductory Article:
Sunil Dutta and S. Reichelstein, “Accrual Accounting for Performance Evaluation”, Review of Accounting Studies, 2005.