haku: @indexterm Task performance / yhteensä: 155
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| Tekijä: | Bonner, S. E. |
| Otsikko: | A Review of the Effects of Financial Incentives on Performance in Laboratory Tasks: Implications for Management Accounts |
| Lehti: | Journal of Management Accounting Research
2000 : VOL. 12, p. 19-64 |
| Asiasana: | FINANCE MANAGEMENT ACCOUNTING ACCOUNTING INFORMATION SYSTEMS TASK PERFORMANCE |
| Kieli: | eng |
| Tiivistelmä: | This paper presents an extensive review of laboratory studies on financial incentives and examines the relations between type of task and type of incentive scheme, respectively, and task performance. The review, presented in this paper reveals that incentive improve performance in only about one half of the experiments. As tasks become more cognitively complex, and thus as the average subject's skill level decreases, it is less likely that incentives improve performance. Quota schemes have the highest likelihood of evincing positive incentive effects, followed by piece-rate schemes, tournaments schemes, and fixed-rate schemes. The authors' findings suggest that the type of task being performed and the type of incentive scheme being employed may influence the design of management accounting and control schemes. |
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