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Dynamic Performance Measurement

Author

Listed:
  • Dutta, Sunil
Abstract
This survey advocates the use of dynamic models to examine the incentive properties of commonly used accounting performance metrics. Drawing from recent work in this emerging field, the survey illustrates how one can use tractable multiperiod models to shed light on questions of fundamental interest to accountants. The author first examines the choice of goal congruent performance measures and then explains how the insights obtained from the goal congruent framework can be adapted to second-best contracting in formal agency models. Next, the author builds an analytically tractable multiperiod moral hazard model with a risk averse manager to examine the issue of aggregating accounting and nonaccounting information in constructing optimal performance measures.

Suggested Citation

  • Dutta, Sunil, 2008. "Dynamic Performance Measurement," Foundations and Trends(R) in Accounting, now publishers, vol. 2(3), pages 175-240, September.
    • Handle: RePEc:now:fntacc:1400000007
    DOI: 10.1561/1400000007
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    Citations

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    Cited by:

    1. Sunil Dutta & Stefan Reichelstein, 2021. "Capacity Rights and Full-Cost Transfer Pricing," Management Science, INFORMS, vol. 67(2), pages 1303-1325, February.
    2. Sunil Dutta & Stefan J. Reichelstein, 2019. "Capacity Rights and Full Cost Transfer Pricing," CESifo Working Paper Series 7968, CESifo.

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    Keywords

    Mechanism design;

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