Construct · 1 fields · 1 citations

sensitivity-precision principle: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed
sensitivity-precisionprinciple1 CONSTRUCTSensitivity-precisionBANKER · MANAGEMENT ACCOUNTING

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Management accounting

the result that performance signals should be weighted in a linear contract by the ratio of their sensitivity to effort and their precision.

In management accounting, sensitivity-precision principle refers to the result that performance signals should be weighted in a linear contract by the ratio of their sensitivity to effort and their precision. This meaning comes from Banker (1989) in Journal of Accounting Research.[1]

Unit
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Measured by

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Nearby constructs

banker1 fields · 1 citationsanchor · a standalone constructeffort2 fields · 2 citationsjingle · one word, two constructsperformance6 fields · 8 citationsjingle · one word, five performances

References

  1. Banker, R. D., & Datar, S. M. (1989). Sensitivity, Precision, and Linear Aggregation of Signals for Performance Evaluation. Journal of Accounting Research, 27(1), 21. https://doi.org/10.2307/2491205

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