Estimating activity costs: how the provision of accurate historical activity data from a biased cost system can improve individuals' cost estimation accuracy
Article Abstract:
The impact of anchoring and adjusting initial cost beliefs on activity cost estimation from biased cost systems is examined. The comparison of the process of activity-based costing by using multiple and single cost pool systems is presented.
Publication Name: Behavioral Research in Accounting
Subject: Social sciences
ISSN: 1050-4753
Year: 2007
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New product development: how cost information precision affects designer focus and behavior in a multiple objective setting
Article Abstract:
The analysis of activity-based cost information, to determine the impact of cost information precision on design trade-offs during new product development, is presented.
Publication Name: Behavioral Research in Accounting
Subject: Social sciences
ISSN: 1050-4753
Year: 2007
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Empowerment, motivation, and performance: examining the impact of feedback and incentives on nonmanagement employees
Article Abstract:
The impact of performance-based feedback and incentives, on the perception of empowerment and motivation of lower-level employees in organizations, is examined.
Publication Name: Behavioral Research in Accounting
Subject: Social sciences
ISSN: 1050-4753
Year: 2007
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