TY - JOUR

T1 - Motivational effects on management control systems in assisted living facilities

T2 - Study Case

AU - Lueg, Rainer

PY - 2022/12/1

Y1 - 2022/12/1

N2 - Management Control Systems (MCS) are used to support planning activities and performance evaluations. MCS tend to include incentives for managers, and thereby influence the behavior of leaders and staff. This case study explores the effect of costing systems and transfer prices that are only partially successful in their contributions to managing an assisted living facility. The case illustrates conflicts among divisions and division members, and raises many opportunities to discuss financial as well non-financial initiatives that may solve some of the problems the facility faces.

AB - Management Control Systems (MCS) are used to support planning activities and performance evaluations. MCS tend to include incentives for managers, and thereby influence the behavior of leaders and staff. This case study explores the effect of costing systems and transfer prices that are only partially successful in their contributions to managing an assisted living facility. The case illustrates conflicts among divisions and division members, and raises many opportunities to discuss financial as well non-financial initiatives that may solve some of the problems the facility faces.

KW - Management studies

KW - Time-driven activity-based costing

KW - transfer pricing

KW - teaching notes

KW - incentives

UR - https://www.mendeley.com/catalogue/4aab33ee-1eca-309d-954a-4b0143fd3ac3/

U2 - 10.18374/JABE-22-4.3

DO - 10.18374/JABE-22-4.3

M3 - Journal articles

VL - 22

SP - 30

EP - 39

JO - Journal of Academy of Business and Economics

JF - Journal of Academy of Business and Economics

SN - 2378-8631

IS - 4

ER -