OPPORTUNITY COST AND INCENTIVE SYSTEMS - Case study -
Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet
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in: European Journal of Management, Jahrgang 22, Nr. 1, 01.03.2022, S. 49 - 58.
Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet
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RIS
TY - JOUR
T1 - OPPORTUNITY COST AND INCENTIVE SYSTEMS - Case study -
AU - Lueg, Rainer
PY - 2022/3/1
Y1 - 2022/3/1
N2 - The case study illustrates management accounting issues in higher education organizations. It particularly addresses the benefits of planning research projects with activity-based costing instead of absorption costing. The case continues by explicating hidden transfer pricing systems and opportunity cost in higher education. Students can discuss how small misalignment in management control system leads to unintended and dysfunctional behavior. The case offers opportunity to explore non-financial incentives in the public sector.
AB - The case study illustrates management accounting issues in higher education organizations. It particularly addresses the benefits of planning research projects with activity-based costing instead of absorption costing. The case continues by explicating hidden transfer pricing systems and opportunity cost in higher education. Students can discuss how small misalignment in management control system leads to unintended and dysfunctional behavior. The case offers opportunity to explore non-financial incentives in the public sector.
KW - Management studies
KW - Activity-based costing
KW - incentives
KW - transfer pricing
KW - higher education
KW - instructional case study
UR - https://www.mendeley.com/catalogue/607b30ff-a5bc-30fc-8a08-f14238d52f8c/
U2 - 10.18374/ejm-22-1.3
DO - 10.18374/ejm-22-1.3
M3 - Journal articles
VL - 22
SP - 49
EP - 58
JO - European Journal of Management
JF - European Journal of Management
SN - 1555-4015
IS - 1
ER -