This review starts from the lines of enquiry suggested by Otley et al.[Otley, DT, Broadbent,
JM, Berry, AJ, 1995. Research in management control: an overview of its development …

This study examines the explicit use of relative performance evaluation (RPE) in executive
compensation contracts and the selection of RPE peers. Using S&P 1500 firms' first proxy …

This study investigates the effects of relative performance feedback and incentive
compensation method on performance. We examine whether the presence and the content …

Psychology theory has been employed extensively in contingency-based management
accounting research, but there has been little consideration of how it could be utilised more …

Contests (or tournaments) are pervasive in organizations. They help performance evaluation
by eliminating common shocks affecting agents' performance. However, tournaments are …

This paper examines organizational learning in a target setting. Organizations commonly set
targets—explicit and quantitative reference points—for their operational units that reflect top …

Managers use a variety of information to set performance targets. Using data from 376
branches of a large travel retailer over five years, this study documents supervisors …

We investigate the effects of tangible versus cash rewards in a repeated tournament setting.
Firms frequently use tangible rewards to motivate employees, but minimal research has …

ABSTRACT I examine the effects of providing workers with relative performance information
(RPI) on employers' promotion decisions and the impact of those decisions on worker …

Using data from FTSE 350 firms, we examine factors influencing explicit relative
performance evaluation (RPE) conditions in performance-vested equity grants. We provide …