The European accounting review最新文献

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The Use of Forecast Accuracy Indicators to Improve Planning Quality: Insights from a Case Study. 使用预测准确性指标来提高规划质量:来自案例研究的见解。

The European accounting review

Pub Date : 2019-03-05 eCollection Date: 2020-01-01 DOI: 10.1080/09638180.2019.1577150

Silvia Jordan, Martin Messner

Accounting studies have analyzed rolling forecasts and similar dynamic approaches to planning as a way to improve the quality of planning. We complement this research by investigating an alternative (complementary) way to improve planning quality, i.e. the use of forecast accuracy indicators as a results control mechanism. Our study particularly explores the practical challenges that might emerge when firms use a performance measure for forecast accuracy. We examine such challenges by means of an in-depth case study of a manufacturing firm that started to monitor sales forecast accuracy. Drawing from interviews, meeting observations and written documentation, we highlight two possible concerns with the use of forecast accuracy: concerns related to the limited degree of controllability of the performance measure and concerns with its goal congruence. We illustrate how organizational actors experienced these challenges and how they adapted their approach to forecast accuracy in response to them. Our empirical observations do not only shed light on the possibilities and challenges pertaining to the use of forecast accuracy as a performance measure; they also improve our understanding of how specific qualities of performance measures apply to 'truth-inducing' indicators, and how the particular organizational and market context can shape the quality of performance measures more generally.

会计研究分析了滚动预测和类似的动态规划方法，以此来提高规划的质量。我们通过研究另一种提高规划质量的方法来补充这项研究，即使用预测准确性指标作为结果控制机制。我们的研究特别探讨了当公司使用绩效衡量来预测准确性时可能出现的实际挑战。我们通过对一家开始监控销售预测准确性的制造公司进行深入的案例研究来研究这些挑战。从访谈、会议观察和书面文件中，我们强调了使用预测准确性可能存在的两个问题:与绩效衡量的有限可控性有关的问题，以及与目标一致性有关的问题。我们说明了组织参与者如何经历这些挑战，以及他们如何调整他们的方法来预测准确性以应对这些挑战。我们的实证观察不仅揭示了使用预测准确性作为绩效衡量标准的可能性和挑战;它们还提高了我们对绩效衡量的具体质量如何适用于“诱导真相”指标的理解，以及特定的组织和市场背景如何更普遍地影响绩效衡量的质量。

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引用次数: 8

The Impact of Taxes on Competition for CEOs. 税收对ceo竞争的影响。

The European accounting review

Pub Date : 2017-07-03 Epub Date: 2017-07-11 DOI: 10.1080/09638180.2016.1200477

Peter Krenn

This paper contributes to the question of how taxation of corporate profits and wages affects competition among firms for highly skilled human resources such as CEOs. Use of a theoretical model shows that wage taxes can have a substantial impact on the outcome of such a competition if marginal tax rates are different as in an international labor market. Further, the paper shows that increasing the wage tax rate unilaterally can have an ambiguous effect on observed gross compensation levels. However, in a local labor market for CEOs, observed gross fixed salaries should decline in the wage tax rate. Tax effects in a market for CEOs is a particularly interesting topic because recent developments with respect to compensation practices of top-level managers have opened a public debate about the use of instruments for regulating compensation of those managers. Furthermore, many countries around the world use tax incentives in order to facilitate immigration of highly skilled human resources. The investigation follows an analytical economics-based approach by extending an LEN model with elements of competition for scarce human resources and income taxation. It investigates the impact of differential taxation on the competition between two firms for the exclusive service of a unique, highly skilled CEO.

本文对企业利润和工资征税如何影响企业之间对高技能人力资源(如首席执行官)的竞争这一问题作出了贡献。理论模型的使用表明，如果边际税率不同，如在国际劳动力市场中，工资税会对这种竞争的结果产生实质性影响。此外，本文还表明，单方面提高工资税率可能对观察到的总薪酬水平产生模棱两可的影响。然而，在当地的首席执行官劳动力市场中，观察到的总固定工资应该在工资税率上下降。市场对首席执行官的税收影响是一个特别有趣的话题，因为最近有关高层管理人员薪酬做法的发展，引发了一场关于使用管制这些管理人员薪酬的工具的公开辩论。此外，世界上许多国家利用税收优惠来促进高技能人力资源的移民。本研究采用基于分析经济学的方法，将LEN模型扩展为稀缺人力资源和所得税竞争的因素。它调查了差别税收对两家公司之间争夺一位独特的、高技能的首席执行官独家服务的竞争的影响。

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引用次数: 2

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