The present dissertation, which is entitled "New Perspectives on Incentive and Control Systems for Shareholder Value Enhancement," aspires to provide different perspectives on contemporary man-agement accounting. In particular, I concentrate on incentive and control systems—namely, value-based management—as one of the most recent management and control systems, along with incen-tives provided to employees—namely, gamification, target ratcheting, and relative performance in-formation—that shall

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... ltimately lead to increased shareholder value. As a whole, this dissertation contains five major parts, which contribute to either incentive or control systems.