{"id":"https://openalex.org/W2808090722","doi":"https://doi.org/10.2308/jmar-52159","title":"Target Setting in Multi-Divisional Organizations","display_name":"Target Setting in Multi-Divisional Organizations","publication_year":2018,"publication_date":"2018-06-01","ids":{"openalex":"https://openalex.org/W2808090722","doi":"https://doi.org/10.2308/jmar-52159","mag":"2808090722"},"language":"en","primary_location":{"id":"doi:10.2308/jmar-52159","doi":"https://doi.org/10.2308/jmar-52159","is_oa":false,"landing_page_url":"https://doi.org/10.2308/jmar-52159","pdf_url":null,"source":{"id":"https://openalex.org/S16069442","display_name":"Journal of Management Accounting Research","issn_l":"1049-2127","issn":["1049-2127","1558-8033"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-100","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Management Accounting Research","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5087240879","display_name":"Michal Mat\u011bjka","orcid":"https://orcid.org/0000-0002-6176-6689","observed_orcids":["https://orcid.org/0000-0002-6176-6689"]},"institutions":[{"id":"https://openalex.org/I55732556","display_name":"Arizona State University","ror":"https://ror.org/03efmqc40","country_code":"US","type":"education","lineage":["https://openalex.org/I55732556"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Michal Mat\u011bjka","raw_affiliation_strings":["Arizona State University"],"raw_orcid":"https://orcid.org/0000-0002-6176-6689","affiliations":[{"raw_affiliation_string":"Arizona State University","institution_ids":["https://openalex.org/I55732556"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5087240879"],"corresponding_institution_ids":["https://openalex.org/I55732556"],"apc_list":null,"apc_paid":null,"fwci":3.397,"has_fulltext":false,"cited_by_count":30,"citation_normalized_percentile":{"value":0.92252646,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"30","issue":"3","first_page":"13","last_page":"27"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10213","display_name":"Public Policy and Administration Research","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/3321","display_name":"Public Administration"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/target-setting","display_name":"target setting","score":0.7870000004768372},{"id":"https://openalex.org/keywords/performance-goals","display_name":"performance goals","score":0.9079999923706055},{"id":"https://openalex.org/keywords/multitasking","display_name":"multitasking","score":0.8679999709129333},{"id":"https://openalex.org/keywords/information-asymmetry","display_name":"information asymmetry","score":0.9950000047683716},{"id":"https://openalex.org/keywords/employee-retention","display_name":"employee retention","score":0.9769999980926514},{"id":"https://openalex.org/keywords/rent-extraction","display_name":"rent extraction","score":0.9980000257492065},{"id":"https://openalex.org/keywords/commitment","display_name":"commitment","score":0.5860000252723694},{"id":"https://openalex.org/keywords/coordination","display_name":"coordination","score":0.7549999952316284},{"id":"https://openalex.org/keywords/target-difficulty","display_name":"target difficulty","score":0.5289999842643738}],"concepts":[{"id":"https://openalex.org/C2778012447","wikidata":"https://www.wikidata.org/wiki/Q1034415","display_name":"Scope (computer science)","level":2,"score":0.7991889715194702},{"id":"https://openalex.org/C177264268","wikidata":"https://www.wikidata.org/wiki/Q1514741","display_name":"Set (abstract data type)","level":2,"score":0.6228657960891724},{"id":"https://openalex.org/C33676613","wikidata":"https://www.wikidata.org/wiki/Q13415176","display_name":"Dimension (graph theory)","level":2,"score":0.5606701374053955},{"id":"https://openalex.org/C2780451532","wikidata":"https://www.wikidata.org/wiki/Q759676","display_name":"Task (project management)","level":2,"score":0.5223425626754761},{"id":"https://openalex.org/C72134830","wikidata":"https://www.wikidata.org/wiki/Q5166524","display_name":"Convexity","level":2,"score":0.513018786907196},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.5004234313964844},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.48781874775886536},{"id":"https://openalex.org/C158154518","wikidata":"https://www.wikidata.org/wiki/Q7310970","display_name":"Relevance (law)","level":2,"score":0.4351770579814911},{"id":"https://openalex.org/C26517878","wikidata":"https://www.wikidata.org/wiki/Q228039","display_name":"Key (lock)","level":2,"score":0.43407025933265686},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.43355846405029297},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4134112596511841},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.39937806129455566},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.3390909433364868},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.1909697949886322},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.10845211148262024},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0923474133014679},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.0},{"id":"https://openalex.org/C202444582","wikidata":"https://www.wikidata.org/wiki/Q837863","display_name":"Pure mathematics","level":1,"score":0.0},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.0},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2308/jmar-52159","doi":"https://doi.org/10.2308/jmar-52159","is_oa":false,"landing_page_url":"https://doi.org/10.2308/jmar-52159","pdf_url":null,"source":{"id":"https://openalex.org/S16069442","display_name":"Journal of Management Accounting Research","issn_l":"1049-2127","issn":["1049-2127","1558-8033"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-100","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Management Accounting Research","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":70,"referenced_works":["https://openalex.org/W26251786","https://openalex.org/W170417797","https://openalex.org/W566087614","https://openalex.org/W610246532","https://openalex.org/W1485535210","https://openalex.org/W1516216046","https://openalex.org/W1542323922","https://openalex.org/W1564422535","https://openalex.org/W1907218738","https://openalex.org/W1966190525","https://openalex.org/W1994197647","https://openalex.org/W2000800075","https://openalex.org/W2003518389","https://openalex.org/W2005725439","https://openalex.org/W2012525563","https://openalex.org/W2012574525","https://openalex.org/W2016793697","https://openalex.org/W2021238491","https://openalex.org/W2027120614","https://openalex.org/W2029115417","https://openalex.org/W2031619427","https://openalex.org/W2033209833","https://openalex.org/W2038641375","https://openalex.org/W2039626182","https://openalex.org/W2040941877","https://openalex.org/W2042605084","https://openalex.org/W2044071393","https://openalex.org/W2050904362","https://openalex.org/W2053659200","https://openalex.org/W2057455004","https://openalex.org/W2063584174","https://openalex.org/W2065730915","https://openalex.org/W2067506429","https://openalex.org/W2073532071","https://openalex.org/W2080376334","https://openalex.org/W2080862396","https://openalex.org/W2084707106","https://openalex.org/W2085964237","https://openalex.org/W2087660433","https://openalex.org/W2106375545","https://openalex.org/W2106580408","https://openalex.org/W2109965078","https://openalex.org/W2109993882","https://openalex.org/W2122294714","https://openalex.org/W2131510004","https://openalex.org/W2136624171","https://openalex.org/W2136787442","https://openalex.org/W2147558664","https://openalex.org/W2149902237","https://openalex.org/W2159055697","https://openalex.org/W2160406833","https://openalex.org/W2467768649","https://openalex.org/W2587961895","https://openalex.org/W2773183873","https://openalex.org/W2784434008","https://openalex.org/W2808232025","https://openalex.org/W2900586702","https://openalex.org/W2973903511","https://openalex.org/W3020920339","https://openalex.org/W3021754561","https://openalex.org/W3122985990","https://openalex.org/W3123327957","https://openalex.org/W3123722278","https://openalex.org/W3124330986","https://openalex.org/W3125982850","https://openalex.org/W3126080411","https://openalex.org/W3159252451","https://openalex.org/W4213440813","https://openalex.org/W4237356565","https://openalex.org/W4285719527"],"related_works":["https://openalex.org/W2808232025","https://openalex.org/W4213069262","https://openalex.org/W7112395045","https://openalex.org/W2249321440","https://openalex.org/W4221012792","https://openalex.org/W2073593158","https://openalex.org/W4312397550","https://openalex.org/W2117085835","https://openalex.org/W4414434314","https://openalex.org/W624435403"],"abstract_inverted_index":{"ABSTRACT":[0],"The":[1],"target-setting":[2,75],"literature":[3,48],"has":[4],"primarily":[5],"focused":[6],"on":[7,57,74],"motivation":[8],"issues":[9,28],"in":[10,25,40,106],"relatively":[11],"simple":[12],"single-task":[13],"settings.":[14,42,108],"I":[15],"argue":[16],"that":[17],"performance":[18,63,85,98],"targets":[19,82,105],"also":[20],"play":[21],"an":[22],"important":[23],"role":[24],"addressing":[26],"other":[27],"such":[29,77],"as":[30,78],"multi-tasking,":[31],"information":[32],"asymmetry,":[33],"retention,":[34],"rent":[35],"extraction,":[36],"commitment,":[37],"and":[38,54,61,100,102],"coordination":[39,101],"multi-agent":[41,107],"Broadening":[43],"the":[44,47,52,79],"scope":[45,68],"of":[46,81,90,104],"can":[49,69],"help":[50,70],"reconcile":[51],"theory":[53],"empirical":[55],"evidence":[56],"how":[58],"organizations":[59],"set":[60],"revise":[62],"targets.":[64],"Moreover,":[65],"a":[66],"broader":[67],"motivate":[71],"emerging":[72],"work":[73],"choices":[76],"number":[80],"for":[83,96],"each":[84],"dimension,":[86],"concavity":[87],"or":[88],"convexity":[89],"target-based":[91],"contracts,":[92],"relative":[93],"target":[94],"difficulty":[95],"different":[97],"dimensions,":[99],"disclosure":[103]},"counts_by_year":[{"year":2026,"cited_by_count":4},{"year":2025,"cited_by_count":7},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":5},{"year":2021,"cited_by_count":6},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":2}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2018-06-21T00:00:00"}