主观业绩评价研究:述评与启示被引量：13

Review on subjective performance measurement

导出

摘要主观业绩评价是近几年来国外管理会计理论研究的一个新热点,本文在对主观业绩评价进行概念界定的基础上,从研究基础、决定因素和后果等三个方面对国外主观业绩评价的理论与经验研究进行述评,最后针对我国业绩评价乃至管理会计理论的研究现状提出启示和建议。 Subjective performance measurement has becoming a popular topic of management accounting research in recent years.This paper introduces the results of the prior research involving determinants and effects of subjectivity in incentives and makes the comments on the results.The paper also discusses future research opportunity in this field.

作者高晨

机构地区北京工商大学会计学院

出处《会计研究》 CSSCI 北大核心 2008年第4期84-88,共5页 Accounting Research

关键词主观业绩评价决定因素研究综述

分类号 F234.3 [经济管理—会计学]

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参考文献20

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