The Effect of Subjectivity in Incentives on the Performance Mediated by Knowledge Sharing Behavior
| Autor: | Klemensia Erna Christina Sinaga, R. A. Supriyono |
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| Jazyk: | angličtina |
| Rok vydání: | 2022 |
| Předmět: | |
| Zdroj: | The Indonesian Journal of Accounting Research, Vol 25, Iss 1, Pp 167-190 (2022) |
| Druh dokumentu: | article |
| ISSN: | 2086-6887 2655-1748 |
| DOI: | 10.33312/ijar.595 |
| Popis: | This study examines the effect of subjectivity in incentives on the performance mediated by knowledge-sharing behavior. This research uses an experimental method by using students of the Faculty of Economics and Business at a state-owned university in Indonesia as the respondents. This study hypothesizes that managers' performance will affect subjectivity in incentives mediated by knowledge-sharing behavior. The results show that managers' performance is higher for the group of managers with subjectivity in incentives than those without incentive subjectivity. There is the role of knowledge-sharing behavior as a mediating variable. The findings of this research expand the research in managerial accounting, particularly on performance, subjectivity in incentives, and knowledge-sharing behavior. This research develops previous studies by incorporating the knowledge-sharing behavior variable as a mediating variable and influencing performance as a dependent variable. This research can help implement appropriate incentive systems for measuring performance and provide evidence on the importance of including knowledge-sharing behavior in reviewing employees’ formal performance, especially in accounting consulting services. In addition, this research will increase the companies’ awareness of building a work climate by incorporating a culture of knowledge sharing |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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