ORG: Motivational Theories (Topic)最新文献

Transactional Leadership Behaviour and Workers Emotional Labour in Nigerian Hospitality Industry 交易型领导行为与尼日利亚酒店业员工情绪劳动

ORG: Motivational Theories (Topic) Pub Date : 2020-06-28 DOI: 10.2139/ssrn.3637401

Friday Ogbu Edeh (PhD)

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引用次数: 0

If You Want My Advice: Status Motives and Audit Consultations About Accounting Estimates 如果你想要我的建议:关于会计估计的地位动机和审计咨询

ORG: Motivational Theories (Topic) Pub Date : 2016-06-21 DOI: 10.2139/ssrn.2798939

W. Knechel, J. Leiby

{"title":"If You Want My Advice: Status Motives and Audit Consultations About Accounting Estimates","authors":"W. Knechel, J. Leiby","doi":"10.2139/ssrn.2798939","DOIUrl":"https://doi.org/10.2139/ssrn.2798939","url":null,"abstract":"Effective consultation is critical for improving the audit of estimates. In an experiment where audit managers acted as consultants to other auditors, we examine conditions in which consultants either recommend estimates that differ substantially from advice-seekers’ assessments (contrariness) or recommend narrower reasonable ranges of estimates (precision). Psychology theory argues that both of these attributes can improve estimates. We examine whether these attributes depend on consultants' status motives, that is, the desire to gain respect from or power over others. We find that active status motives lead consultants with higher specialized knowledge to provide recommendations that are less contrary, but more precise. However, consultants increase precision by tightening range bounds in a manner that is not counter to management's preference and thus unlikely to prompt the audit team to challenge the estimate. We also find that higher consultant decision authority constrains precision. Our findings suggest limits to consultation's potential effectiveness in improving estimates. For instance, our findings suggest that firms and standard setters direct consultants to focus scrutiny on the range bound that is most likely to constrain management opportunism.","PeriodicalId":438029,"journal":{"name":"ORG: Motivational Theories (Topic)","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123957567","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 30

The Evolution of Motivation and Incentive Systems Research: A Literature Review 动机与激励制度研究的演变:文献综述

ORG: Motivational Theories (Topic) Pub Date : 2011-11-28 DOI: 10.2139/ssrn.1965646

S. Hilmarsson, Páll Rikhardsson

{"title":"The Evolution of Motivation and Incentive Systems Research: A Literature Review","authors":"S. Hilmarsson, Páll Rikhardsson","doi":"10.2139/ssrn.1965646","DOIUrl":"https://doi.org/10.2139/ssrn.1965646","url":null,"abstract":"Theories on incentive systems and motivation have changed dramatically since the turn of the twentieth century. They started out by viewing the worker as inherently lazy and opposing work which gave birth to piece-rate and cash-bonus systems. Around mid-century, scholars adopt a different view, in which the worker is seen as having different and more complex needs than just money. They find that workers want interesting projects, recognition by co-workers and superiors, and to grow, both in the job and as a person. Cash bonus systems are found to be harmful if improperly organized. Intrinsic motivators are shown to be superior to extrinsic ones and more valued and managers are encouraged to adopt incentive systems that take such motivators into account. Incentive systems can have a big impact on the successful adoption of strategy and a link has been found between the two. The future of this type of research lies within exploring non-monetary rewards in various contexts, designing alternative incentive systems and researching their applicability in business as well as linking application of incentive systems to the evolving research agenda in business research.","PeriodicalId":438029,"journal":{"name":"ORG: Motivational Theories (Topic)","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125966429","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 5

Incentives and the Sorting of Altruistic Agents into Street-Level Bureaucracies 激励机制和街头官僚机构中利他行为者的分类

ORG: Motivational Theories (Topic) Pub Date : 2008-11-17 DOI: 10.2139/ssrn.1304650

Margaretha Buurman, Robert Dur

引用次数: 1

Collusion and Strategic Favoritism in Organizations 组织中的合谋与战略偏袒

ORG: Motivational Theories (Topic) Pub Date : 2008-08-26 DOI: 10.2139/ssrn.1259229

Zhijun Chen

引用次数: 0

Agency Theory Versus Managerial Ownership Theories: Understanding the Non-Linear Relationship between Managerial Incentives and Firm Risk 代理理论与管理层所有权理论:理解管理层激励与企业风险的非线性关系

ORG: Motivational Theories (Topic) Pub Date : 2007-10-01 DOI: 10.2139/ssrn.842006

Susanne Espenlaub, K. Stathopoulos, M. Walker

引用次数: 2