AND
MANAGEMENT ACCOUNTING
By:
Introductions
Setup of the Basic Agency Model
What Makes an Agency Problem Hard to Solve?
Characterizing the Optimal Contract
Important qualities of performance measures.
Contract Shape
Communication, Earnings Management, and the
Revelation Principle
Multiperiod models and investment problem
Common Misconceptions about Agency
Conclusion
1. Introduction
Bagaimana
fitur informasi, sistem akuntansi, dan
kompensasi mempengaruhi masalah insentif?
Bagaimana
masalah insentif mempengaruhi desain,
struktur informasi, sistem akuntansi kompensasi?
compensation
revealed
menu offered
selected
chosen
realized
made
by owner
by manager
Sensitivity (sensitivitas)
Seberapa banyak ukuran kinerja berubah
ketika agent melakukan perubahan tindakan
Precision (ketelitian)
Balanced Scorecard (Kaplan dan Norton, 1992)
6. Contract Shape
10. Conclusion
10. Conclusion