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 -