A Positive Theory of Accounting-Based Management by Exception

Penno, M. C. (2022). A Positive Theory of Accounting-Based Management by Exception. Journal of Management Accounting Research, 34(3), 161-177.

Type

Journal article

Intellectual base

Primary research

Year

2022

Volume

34

Issue

3

Pages

161-177

DOI

10.2308/jmar-2021-014

DOI registrant

American Accounting Association

Link

https://doi.org/10.2308/JMAR-2021-014

Cited by

1 citation across 1 artifact.

Each citation links to the sentence it supports in the citing article.

Mechanisms

• Escalation Protocol
  • It is the mechanism that makes "management by exception" actually work — routine flows untouched, and only the exceptions climb.

    This sourceDefines management by exception as leaving routine flows at ordinary levels while escalating exceptional deviations for higher-level attention.

Verification

Does it exist? Confirmed. This work's DOI resolves to a registered record, which fixes its identity. That is all it fixes.

Does it back the claim? Not recorded. The single citation of this work carries no recorded support check.

Support is checked per citation rather than per work — the same source can be cited soundly in one article and wrongly in another. Per-citation recording began recently, so a citation with no recorded check is a gap in the record rather than evidence it went unchecked.

See how references were verified.

Registry ID ref:a77f932e82b2 · see in the full table