Prof. Dr. Jörg Budde

Affiliations

• Institute for Applied Microeconomics³

Research Interests

• Managerial Accounting
• Performance Measurement
• Incentive Contracts

Working Papers

• Jörg Budde and Christian Hofmann. “Dynamic Bonus Pools.” 2021. DOI⁴
• Jörg Budde. “Verifiable and Nonverifiable Information in Multi-Period Agency Problems.” 2013.
• Jörg Budde. “Good news and bad news under subjective performance evaluation with limited liability.” 2012.
• Jörg Budde. “Bonus pools and tournaments under subjective and objective performance information.” 2011.
• Jörg Budde. “Bonus Pools, Limited Liability, and Tournaments.” SFB/TR 15 working paper no. 205, 2007. PDF⁵
• Jörg Budde. “Performance measure congruity in linear agency models with interactive tasks.” SFB/TR 15 Working Paper no. 204, 2006. PDF⁶

Publications

Journal Articles

• Jörg Budde and Matthias Kräkel. “Limited liability and the risk–incentive relationship.” Journal of Economics 102 (2011): 97–110. DOI⁷ or PDF⁸
• Jörg Budde. “Variance analysis and linear contracts in agencies with distorted performance measures.” Management Accounting Research 20 (2009): 166–176. DOI⁹ or PDF¹⁰
• Jörg Budde. “Information in tournaments under limited liability.” Journal of Mathematical Economics 45 (2009): 59–72. DOI¹¹ or PDF¹²
• Jörg Budde. “Distorted performance measurement and relational contracts.” Schmalenbach Business Review 60 (July 2008): 251–273. DOI¹³ or PDF¹⁴
• Jörg Budde. “Performance Measure Congruity and the Balanced Scorecard.” Journal of Accounting Research 45, no. 3 (2007): 515–539. DOI¹⁵ or PDF¹⁶
• Robert F. Göx, Jörg Budde, and Jens Schöndube. “Das lineare Agency-Modell bei asymmetrischer Information über den Agentennutzen.” Zeitschrift für Betriebswirtschaft 72 (2002): 65–79.¹⁷¹⁷
• Jörg Budde and Norbert Gaffke. “A class of extremum problems related to agency models with imperfect monitoring.” Mathematical Methods of Operations Research 50 (1999): 101–120. DOI¹⁸ or PDF¹⁹
• Jörg Budde and Robert F. Göx. “The Impact of Capacity Costs on Bidding Strategies in Procurement Auctions.” Review of Accounting Studies 4 (1999): 5–13. DOI²⁰ or PDF¹⁷
• Jörg Budde. “Variance analysis as an incentive device when payments are based on rank order.” Management Accounting Research 10, no. 1 (March 1999): 5–19. DOI²¹
• Jörg Budde, Robert F. Göx, and Alfred Luhmer. “Absprachen beim Groves-Mechanismus – eine spieltheoretische Untersuchung.” Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung 50, no. 1 (1998): 3–20. DOI²²
• Jörg Budde and Stefan Wielenberg. “Rank-Order-Tournaments als Entlohnungsschemata.” Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung 49, no. 11 (1997): 923–950. PDF²³

Proceedings and Contributions

• Jörg Budde. “Stichwort ‚Strategische Kontrolle‘.” In Handwörterbuch Unternehmensrechnung und Controlling, 4th ed., edited by Hans-Ulrich Küpper and Alfred Wagenhofer, 1879–1887. Stuttgart: Schaeffer-Poeschel, 2002.
• Jörg Budde. “Zur Beurteilung von Leistungsmaßen als Grundlage von Beförderungsentscheidungen.” In Flexibilisierungstendenzen in der betrieblichen Personalpolitik: Anreize, Arbeitszeiten und Qualifikation. Beiträge zum 3. Köln-Bonner Kolloquium zur Personalökonomie, edited by Uschi Backes-Gellner, Matthias Kräkel, Bernd Schauenberg, and Gunter Steiner, 281–305. München and Mering: Rainer Hampp Verlag, 2000.

Books

• Jörg Budde. Effizienz betrieblicher Informationssysteme: Vergleich unter Anreizaspekten. Beiträge zur betriebswirtschaftlichen Forschung, edited by Horst Albach, Sönke Albers, Herbert Hax, and Klaus von Wysocki. Wiesbaden: Gabler, 2000. DOI²⁴