Accounting and Control RSS

Research Papers  Moving Targets: How Organizations Set Performance Goals as They Grow

Aranda, C.; Arellano, J.; Dávila, Antonio Effective target-setting is a learning process. For more learning inputs, managers might be wise to think like they did in their organization's entrepreneurial stage, according to research by Antonio Dávila. Read article

Research Papers  The Conservative Bias in Asset Fair Value Measurements

Badia, Marc; Duro, Miguel; Peñalva, Fernando; Ryan, Stephen Yes, there's a bias in the fair value measurements of financial assets, this research shows. But it's not the bias you might expect. Read article

Research Papers  Perverse Incentives: The Limits of Metric-Based Evaluation

Cugueró-Escofet, Natàlia; Rosanas, Josep Maria As a manager, how should you evaluate performance? The recent trend is toward ever-more-sophisticated formal models. However, in the wake of several scandals, IESE's Natàlia Cugueró-Escofet and Josep M. Rosanas point to the dangers of modelling and rigid metrics. Instead, they argue, companies desperately need to rediscover informal methods of control. Read article
Benefits of Registration
  •  Receive IESE Insight newsletter and alerts
  •  Read exclusive documents
View all benefits
Case Forum
Participate