OPPORTUNITY COST AND INCENTIVE SYSTEMS - Case study -

Research output: Journal contributionsJournal articlesResearchpeer-review

Authors

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.
Original languageEnglish
JournalEuropean Journal of Management
Volume22
Issue number1
Pages (from-to)49 - 58
Number of pages10
ISSN1555-4015
DOIs
Publication statusPublished - 01.03.2022

    Research areas

  • Management studies - Activity-based costing, incentives, transfer pricing, higher education, instructional case study

DOI