TY - JOUR AU1 - Stansfield, Ronald G. AB - Book Selection departments, for joint and by-product costs, and on transfer costs and their effects, each a perennial jungle of many-faceted views in the industrial field. Interspersed between these is a splendidly topical essay on decentralisation, with useful considerations on goal congruence, risk sharing and aversion, and discussing the 'agency problem' situation between the central management or risk-holders and the local manager's individual preferences. The book proper ends with two searching chapters on executive bonus plans and incentives, together with the plan-setting pressures associated with these. Observation of such plans in action during the past five years confirms the ultra-realistic views of the author - for anyone planning such schemes, these chapters are a 'must-study' requirement. The creation of truth-inducing budgeting is introduced, together with mention of some longer-term weaknesses. Full homage is paid to the work of others in chapter references and by an author index; ap 11-page subject index brings one back to the entrancing picture cover of some strikingly photogenic but unspecified city in the author's homeland. He states that four summers were devoted to the compiling of this book; they have been well utilised. W. MASON SAMUEL LEINHARDT (EDITOR) Jossey-Bass, San Francisco, 1982. xxviii+376pp. £26.00 TI - Sociological Methodology 1982 JF - Journal of the Operational Research Society DO - 10.1057/jors.1983.42 DA - 1983-02-01 UR - https://www.deepdyve.com/lp/taylor-francis/sociological-methodology-1982-chR9E6p0f1 SP - 177 EP - 178 VL - 34 IS - 2 DP - DeepDyve ER -