Does Motivational Orientation Impact the Effectiveness of Incentive Contracts?
| Autor: | Bernhard Erich Reichert, Alexander Woods |
|---|---|
| Rok vydání: | 2016 |
| Předmět: |
Psychological research
05 social sciences 050109 social psychology Behavioral activation 050105 experimental psychology Incentive Orientation (mental) Accounting Goal conflict 0501 psychology and cognitive sciences Behavioral inhibition Business and International Management Psychology Cognitive psychology |
| Zdroj: | Journal of Management Accounting Research. 29:87-103 |
| ISSN: | 1558-8033 1049-2127 |
| Popis: | Research in psychology has identified that individuals have two distinct neurologically based motivational systems. One system is the behavioral activation system (BAS), which activates individual motivation in response to signals of reward in order to “achieve success.” The second system is the behavioral inhibition system (BIS), which activates motivation in response to signals of goal conflict in order to “avoid failure.” We predict and find that a stronger, rather than weaker, BIS attenuates the positive effect of sensitive performance measures on performance. In contrast, the BAS does not moderate the effect of performance measure sensitivity on performance. |
| Databáze: | OpenAIRE |
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