Construct · 1 fields · 1 citations

truth-inducing pay scheme: a standalone construct

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

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truth-inducingpay scheme1 CONSTRUCTTruth-inducing payWALLER · MANAGEMENT ACCOUNTING

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Management accounting

a compensation design that rewards accurate budget forecasts so that subordinates gain from revealing their true capacity rather than building slack.

In management accounting, truth-inducing pay scheme refers to a compensation design that rewards accurate budget forecasts so that subordinates gain from revealing their true capacity rather than building slack. This meaning comes from Waller (1988) in Accounting, Organizations and Society.[1]

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Nearby constructs

capacity5 fields · 8 citationsjingle · one word, four limitscompensation2 fields · 2 citationsjingle · one word, two constructsgain4 fields · 4 citationsjingle · one word, four constructs

References

  1. Waller, W. S. (1988). Slack in participative budgeting: The joint effect of a truth-inducing pay scheme and risk preferences. Accounting, Organizations and Society, 13(1), 87-98. https://doi.org/10.1016/0361-3682(88)90027-x

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