Efficient Manipulation in a Repeated Setting
分析组织在员工可操纵会计系统谋取私利时的最优行为，发现帮助员工操纵反而可能降低其进一步操纵的私人收益，从而激励员工将精力投入提升真实绩效而非账面绩效。
ABSTRACT We analyze the optimal behavior of an organization when its employees can manipulate the organization's accounting system to their private advantage. We find that the organization may benefit by helping its employees manipulate the system. This help can reduce the employees' private returns from devoting effort to further manipulation of the accounting system, which reduces the cost of motivating the employees to devote their effort to improving the real (rather than the measured) performance of the organization.