| Congruity of Multiple Performance Measures |
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| 引用本文： | Guanghua Yuan Zengbiao Yu. Congruity of Multiple Performance Measures[J]. 现代会计与审计, 2005, 1(2): 30-41 |
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| 作者姓名： | Guanghua Yuan Zengbiao Yu |
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| 基金项目： | This paper is part of National Natural Science Foundation of China （Program No. 70272011）. |
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| 摘 要： | In multi-action situation, there are losses of efficiency due to noise effect and incongruity effect. To isolate noise effect, we prove that the loss of efficiency is zero if and only if the objective of the principal is a linear representation of the performance measures when the performance measures are noiseless. Using this result, several definitions of incongruity are given. Our definitions extend the single performance definition given in Feltham and Xie （1994） to multiple performance measures situation, and reconcile the conflict between the definition given in Datar et al. （2001） and that in Feltham and Xie （1994）. A numeric example is analyzed to show the way that the variances of measures and correlation coefficient between measures affect the utility of the principal.
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| 关 键 词： | 代理模式 评估方式 会计核算 经营模式 管理体制 |
Congruity of Multiple Performance Measures |
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| Abstract: | |
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| Keywords: | congruity performance measures principal-agent theory |
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