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Book part
Publication date: 14 December 2004

Yin Xu and Brad Tuttle

The purpose of the study is to examine whether superiors (i.e. principals), who evaluate the performance of their subordinates (i.e. agents), take information asymmetry…

Abstract

The purpose of the study is to examine whether superiors (i.e. principals), who evaluate the performance of their subordinates (i.e. agents), take information asymmetry into account by assuming that subordinates shirk when the accounting system does not provide information on subordinates’ effort levels. A decision making experiment was conducted to examine the effect of information asymmetry on effort attribution and the effect of effort attribution on performance evaluation. The results show that the presence of an agency problem significantly affected managers’ beliefs regarding the level of effort they attributed to the subordinate, which affected their evaluation of the subordinate.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-84950-280-1

Article
Publication date: 19 May 2022

Dan-Yi Wang and Xueqing Wang

An optimal control model is built considering the private sector's opportunistic effort diversion and reciprocal effort improvement, while a numerical study is conducted…

Abstract

Purpose

An optimal control model is built considering the private sector's opportunistic effort diversion and reciprocal effort improvement, while a numerical study is conducted to draw some managerial implications.

Design/methodology/approach

In infrastructure PPP projects, private sectors may opportunistically divert part of their effort from the current projects to other projects to allocate their limited human resources. Nevertheless, this effort diversion can be inhibited by dynamic incentives since the private sectors reciprocally exert greater effort into the current projects when receiving the dynamic incentives. This article investigates how the government specifies the output standard that the private sector should meet and offers dynamic incentives to mitigate the private sector's opportunistic effort diversion.

Findings

The output standard for the private sector to acquire the dynamic incentives should be specified as the output level corresponding to the private sector's optimal long-run stationary equilibrium (OLSE) effort level, which decreases with its reciprocal preference level but increases with its effort-diverting level. The optimal dynamic incentives comprise an initial incentive and a periodic OLSE incentive, which declines with the reciprocal preference level but improves with the effort-diverting level. Besides, the numerical study reveals that the government should distinguish whether the bidders have high effort-diverting levels and, if so, should focus on their reciprocal preference levels and decline the bidders with low reciprocal preference to avoid utility loss.

Originality/value

This article provides a theoretical model combining opportunistic behavior with reciprocal preference through an optimal control lens, thus embedding the problem of incentive design into a broader socioeconomic framework.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 17 May 2022

Tze Wei Liew, Su-Mae Tan and Si Na Kew

This study aims to examine if a pedagogical agent’s expressed anger, when framed as a feedback cue, can enhance mental effort and learning performance in a multimedia…

Abstract

Purpose

This study aims to examine if a pedagogical agent’s expressed anger, when framed as a feedback cue, can enhance mental effort and learning performance in a multimedia learning environment than expressed happiness.

Design/methodology/approach

A between-subjects experiment was conducted in which learners engaged with a multimedia learning material that taught programming algorithms, featuring a pedagogical agent who expressed anger or happiness as a feedback cue in response to the learners’ prior performance. Learners completed a self-reported scale and post-test for measuring mental effort and learning performance, respectively.

Findings

Female learners reported higher mental effort and had better learning performance when the pedagogical agent expressed anger than happiness. Male learners reported marginally lower mental effort when the pedagogical agent expressed anger than happiness.

Originality/value

This study focuses on a pedagogical agent’s expressed emotion as social information to learners. Extending from research advocating a pedagogical agent’s positive emotional expression, this study highlights the potential benefits of a pedagogical agent’s negative emotional expression, such as anger, as a cue for learners to enhance learning effort and performance in a multimedia learning environment.

Details

Information and Learning Sciences, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-5348

Keywords

Article
Publication date: 22 March 2022

Daoming Dai, Xuanyu Wu, Fengshan Si, Zhenan Feng and Weishen Chu

The purpose of this study is to analyze the short-term development pattern and long-term development trend of the digital supply chain.

Abstract

Purpose

The purpose of this study is to analyze the short-term development pattern and long-term development trend of the digital supply chain.

Design/methodology/approach

This study uses the combination of short-term game and long-term evolutionary game theory.

Findings

Findings of this study suggest that irrational decisions can make the evolutionary path of the digital supply chain complex and unpredictable.

Originality/value

This study proposes an evolutionary game model for the digital supply chain that can provide good guidance for the digitalization process of enterprises.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 1 December 1996

James Carlopio and Dianne Gardner

Examines two hypotheses: first, that employees’ perceptions of their firm’s quality efforts are related to employee affective reactions (satisfaction, commitment, turnover…

8843

Abstract

Examines two hypotheses: first, that employees’ perceptions of their firm’s quality efforts are related to employee affective reactions (satisfaction, commitment, turnover intentions), with those perceiving greater organizational quality efforts exhibiting more positive affective reactions; and, second, that perceptions of autonomy would account for the relationship between perceptions of organizational quality efforts and employees’ affective reactions. Questionnaires were completed by 228 employees of a large bank. Reports that regression analysis revealed that all of the affective reaction variables were significantly related to perceptions of quality efforts. Further analysis revealed that, while perceptions of autonomy were important with regard to affective reactions, employee perceptions of organizational quality efforts were also directly and significantly related to employees’ affective reactions. The impact of perceptions of quality efforts was found to be most significant for organizational commitment. Discusses the implications of these results.

Details

International Journal of Quality Science, vol. 1 no. 3
Type: Research Article
ISSN: 1359-8538

Keywords

Article
Publication date: 1 May 1997

Rajiv D. Banker and Alex Thevaranjan

The impact of accounting earnings based compensation contracts an effort allocation is analyzed using an agency‐theoretic model. In this model, the CEO of a publicly…

Abstract

The impact of accounting earnings based compensation contracts an effort allocation is analyzed using an agency‐theoretic model. In this model, the CEO of a publicly traded firm expends effort on operational short‐run activities and strategic long‐run activities. The shareholders desire the CEO to expend more effort in the strategic long‐run activities because the return to shareholders depends more on long‐run than short‐run activities. More specifically, they desire the effort to be allocated between these two activities on the proportion of the sensitivity of stock returns to these two activities. Compensating the CEO based on the stock returns performance measure is shown to induce the CEO to exert the desired proportion of effort in the long‐run activities. Unlike stock returns, accounting earnings are believed to focus more on the short‐run performance of the firm and not reflect the full impact of a CEO's long‐run effort. Compensating the CEO based on accounting earnings, in addition to stock returns, is shown to induce the CEO to expend less than the desired proportion of effort in long‐run activities. As the emphasis placed on accounting earnings relative to stock returns increases, the CEO decreases the proportion of effort expended in long‐run activities. On the positive side, including accounting earnings in the contract increases the total effort that the CEO exerts in short‐run and long‐run activities. The benefit accruing from the increase in total effort more than offsets the dysfunctionality caused by the short‐run focus. More specifically, adding accounting earnings to the incentive contract is shown to increase the expected return to the shareholders. In summary, while accounting earnings cause the CEO to be short‐run focused, their use in the incentive contract improves the firm's performance by motivating the CEO to work harder overall.

Details

Managerial Finance, vol. 23 no. 5
Type: Research Article
ISSN: 0307-4358

Book part
Publication date: 2 February 2018

Jerry A. Carbo, Steven J. Haase and M. Blake Hargrove

The purpose of this chapter is to develop a model of union reform that may help to revitalize the labor movement. Our model presents a path using democracy and militancy…

Abstract

The purpose of this chapter is to develop a model of union reform that may help to revitalize the labor movement. Our model presents a path using democracy and militancy to overcome union oligarchy to build stronger unions and a stronger broader movement. We develop a new model of union revitalization by expanding the Voss and Sherman (2000) model from our own experiences and a review of past union revitalization efforts. Democratic and militant strategies are a key to successful reform efforts. Entrenched union leaders tend to oppose such efforts. Reformers must adequately overcome entrenched leader responses to succeed in reforming their unions. We have developed a new conceptual model of union revitalization. Our model should be tested further through in-depth case studies and analysis of reform efforts which have failed or succeeded. Our model presents strategies and tactics for labor activists to revitalize their unions and the labor movement. We present a new model of union revitalization that looks at both internal and external union revitalization. This chapter accumulates evidence across reform efforts throughout the modern history of unions. This comparative and contrasting analysis of the evidence from these efforts is a unique contribution to the field. Further, the resulting model from this review presents a unique focus on the strategies and tactics of reform efforts as well as the interaction between union reform efforts and entrenched leaders. This model provides a path for both future research and practical revitalization efforts.

Details

Advances in Industrial and Labor Relations, 2017: Shifts in Workplace Voice, Justice, Negotiation and Conflict Resolution in Contemporary Workplaces
Type: Book
ISBN: 978-1-78743-486-8

Keywords

Book part
Publication date: 23 July 2020

Darlene Bay, Gail Lynn Cook and David Yeboah

Purpose – Recruiting sufficient participants who adequately represent the population of interest is an ongoing issue for accounting experimental researchers. This study…

Abstract

Purpose – Recruiting sufficient participants who adequately represent the population of interest is an ongoing issue for accounting experimental researchers. This study investigates the impact of recruitment method on the number of participants, effort on the experimental task, and sample bias with respect to three individual difference variables (locus of control, social desirability response bias, and prosocial behavior). We employ five different recruitment methods: three forms of monetary compensation and two levels of an appeal for help with a research project.

Methodology – We recruit students in five sections of the same course taught by the same instructor (not one of the researchers), manipulating recruitment method across sections. Immediately following recruitment, participants completed a simple experimental task and scales for the individual difference variables.

Findings – We find that the method of recruiting resulted in different response rates, with appeal from a fellow student yielding the highest response rate, and appeal from a professor yielding the lowest response rate. Effort was greatest for the appeal from the professor and least for the draw. While the five subsamples that resulted from the five recruiting methods were not different with respect to the individual difference variables, the relationship of those variables to effort did vary.

Research Implications – Our findings suggest that researchers must carefully consider recruitment method not only in terms of how many participants can be attracted, but also in terms of the potential impact of the manner in which recruitment was conducted on the attitudes and behaviors of the participants during the experiment.

Article
Publication date: 24 January 2022

Lufi Yuwana Mursita and Ertambang Nahartyo

Based on the referent cognitions theory (RCT), individuals compare their outcomes to a given reference point. The purpose of this study is to investigate the effect of…

Abstract

Purpose

Based on the referent cognitions theory (RCT), individuals compare their outcomes to a given reference point. The purpose of this study is to investigate the effect of centrality bias in subjective performance evaluation on two employees’ work behaviors; willingness to exert work effort and retaliation intention.

Methods

A 2  ×  2 × 2 between-subject real-effort task experiment was conducted on 162 Accounting and Management students. Centrality bias and level of task difficulty were each manipulated into two groups. Meanwhile, the level of performance was divided based on the average score of the real-effort task.

Findings

The experimental data were examined using MANOVA and PROCESS macro regression. It reveals that centrality bias negatively affects willingness to exert work effort through perceived procedural fairness and positively affects retaliation intention. These findings align with the RCT in explaining the perceived procedural fairness psychological mechanism and the work behavior resulting from an unfair evaluation procedure.

Originality/value

This study is the first of its kind to investigate the effect of centrality bias in subjective performance evaluation on positive and negative employee behaviors concurrently, which refers to the real-effort experimental task. The study demonstrates the significant impact of centrality bias on unwillingness to exert effort and adverse behavior.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Book part
Publication date: 21 November 2016

John D. Salamone and Mercè Correa

Classical definitions of motivation typically involve two main components: direction and activation. Motivated behavior is directed toward or away from particular stimuli…

Abstract

Classical definitions of motivation typically involve two main components: direction and activation. Motivated behavior is directed toward or away from particular stimuli (i.e., appetitive and aversive motivation). Furthermore, activational aspects of motivation refer to the observation that motivated behavior is characterized by substantial activity, vigor, persistence, and exertion of effort in both the initiation and maintenance of behavior. Although separate neural systems direct organisms toward distinct motivational stimuli (e.g., food, water, sex), there appears to be a common circuitry regulating behavioral activation and the exertion of effort. Mesolimbic dopamine is one of the brain systems mediating activational aspects of motivation and exertion of effort. This system integrates aspects of motivation and motor control functions involved in the instigation of action. Research on the neurobiology of effort has contributed to our understanding of the pathophysiology of neurological and psychiatric disorders that are characterized by motivational dysfunction.

Details

Recent Developments in Neuroscience Research on Human Motivation
Type: Book
ISBN: 978-1-78635-474-7

Keywords

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