Martin Artz and Jens Böke, together with their co-authors Martin Holzhacker (Michigan State University) and Michal Matějka (Arizona State University), were awarded the Best Management Accounting Paper Award by the Management Accounting Section of the American Accounting Association (AAA).

The award-winning paper, “Incentive and Sorting Effects of Challenging Performance Targets: Evidence from the Field” examines how challenging but achievable performance targets influence employee motivation and performance. The findings are based on field data from the retail sector and provide new insights into the effectiveness of targets and incentive systems in companies. The paper is available to the public at the following link.

With the Best Management Accounting Paper Award, the American Accounting Association recognizes outstanding research in the field of management accounting that is both theoretically sound and relevant to business practice.