Motivational effects on management control systems in assisted living facilities: Study Case
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Motivational effects on management control systems in assisted living facilities : Study Case. / Lueg, Rainer.
In: Journal of Academy of Business and Economics, Vol. 22, No. 4, 01.12.2022, p. 30-39.Research output: Journal contributions › Journal articles › Research › peer-review
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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 - 1542-8710
IS - 4
ER -