Surrogation: The Roles of Measurement and Cognitive Effort
Abstract
Measurement is a fundamental part of accounting. A primary purpose of measurement is to provide more concrete representations of abstract strategic objectives. A potential consequence of using measures to proxy for less-tangible strategic constructs is the tendency for managers to fall prey to surrogation, losing sight of strategic constructs and behaving as though measures are the constructs of interest. We show that surrogation can be a...
Paper Details
Title
Surrogation: The Roles of Measurement and Cognitive Effort
Published Date
Jan 1, 2018
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