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| Author: | Sprinkle, G.B. |
| Title: | The effect of incentive contracts on learning and performance |
| Journal: | Accounting Review
2000 : JUL, VOL. 75:3, p. 299-326 |
| Index terms: | Incentives Organizational learning Motivation USA |
| Language: | eng |
| Abstract: | This paper reports the results of an experiment examining how incentive-based compensation contracts compare to flat-wage compensation contracts in motivating individual learning and performance. A multiperiod cognitive task where the accounting system generates information that has both contracting role and belief-revision role is used. The results suggest that incentives enhance performance and the rate of improvement in performance by increasing both: 1. the amount of time participants devoted to the task, and 2. participants' analysis and use of information. |
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