{"title":"反馈重要吗?激励类型和反馈对创造力的影响","authors":"Alisa G. Brink, Bernhard Reichert, J. M. Sarji","doi":"10.2139/ssrn.3695312","DOIUrl":null,"url":null,"abstract":"Accounting research on the effects of incentives on creativity finds that paying for quantity of output yields the same level of high-creativity output as paying for only creativity or for both creativity and quantity (Kachelmeier et al. 2008). This finding is surprising and counter to economic theory, which suggest multi-dimensional performance measurement systems should lead to superior performance. However, research thus far has not examined whether the results hold up in the context of feedback. Feedback has the potential to change the effect of performance dependent incentives on creativity because it informs individuals about the success (or failure) of their prior task completion strategies. We use an experiment to investigate how feedback and incentive type influence creativity in a two-round setting. Our study examines the effect of feedback on output when incentives are fixed or incentivize either creativity-only, quantity-only, or quantity and creativity. We find that, after feedback, incentives with a quantity component (e.g., quantity-only and quantity and creativity incentives) result in superior production of high-creativity output compared to fixed or creativity-only incentives.","PeriodicalId":8737,"journal":{"name":"Behavioral & Experimental Accounting eJournal","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2020-09-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"Does Feedback Matter? The Impact of Incentive Type and Feedback on Creativity\",\"authors\":\"Alisa G. Brink, Bernhard Reichert, J. M. Sarji\",\"doi\":\"10.2139/ssrn.3695312\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Accounting research on the effects of incentives on creativity finds that paying for quantity of output yields the same level of high-creativity output as paying for only creativity or for both creativity and quantity (Kachelmeier et al. 2008). This finding is surprising and counter to economic theory, which suggest multi-dimensional performance measurement systems should lead to superior performance. However, research thus far has not examined whether the results hold up in the context of feedback. Feedback has the potential to change the effect of performance dependent incentives on creativity because it informs individuals about the success (or failure) of their prior task completion strategies. We use an experiment to investigate how feedback and incentive type influence creativity in a two-round setting. Our study examines the effect of feedback on output when incentives are fixed or incentivize either creativity-only, quantity-only, or quantity and creativity. We find that, after feedback, incentives with a quantity component (e.g., quantity-only and quantity and creativity incentives) result in superior production of high-creativity output compared to fixed or creativity-only incentives.\",\"PeriodicalId\":8737,\"journal\":{\"name\":\"Behavioral & Experimental Accounting eJournal\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2020-09-18\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Behavioral & Experimental Accounting eJournal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/ssrn.3695312\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Behavioral & Experimental Accounting eJournal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.3695312","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 2
摘要
关于激励对创造力影响的会计研究发现,为产出数量付费与只为创造力付费或为创造力和数量付费产生的高创造力产出水平相同(kachhelmeier et al. 2008)。这一发现令人惊讶,与经济学理论背道而驰。经济学理论认为,多维绩效衡量体系应该会带来卓越的绩效。然而,迄今为止的研究还没有检验这些结果在反馈的背景下是否站得住脚。反馈有可能改变绩效激励对创造力的影响,因为它告诉个体他们之前的任务完成策略的成功(或失败)。我们通过实验研究了反馈和激励类型在两轮环境下对创造力的影响。我们的研究考察了当激励是固定的,或者仅激励创造力,仅激励数量,或数量加创造力时,反馈对产出的影响。我们发现,在反馈之后,与固定或只有创造力的激励相比,具有数量成分的激励(例如,仅数量和数量和创造力激励)导致高创造力产出的优越生产。
Does Feedback Matter? The Impact of Incentive Type and Feedback on Creativity
Accounting research on the effects of incentives on creativity finds that paying for quantity of output yields the same level of high-creativity output as paying for only creativity or for both creativity and quantity (Kachelmeier et al. 2008). This finding is surprising and counter to economic theory, which suggest multi-dimensional performance measurement systems should lead to superior performance. However, research thus far has not examined whether the results hold up in the context of feedback. Feedback has the potential to change the effect of performance dependent incentives on creativity because it informs individuals about the success (or failure) of their prior task completion strategies. We use an experiment to investigate how feedback and incentive type influence creativity in a two-round setting. Our study examines the effect of feedback on output when incentives are fixed or incentivize either creativity-only, quantity-only, or quantity and creativity. We find that, after feedback, incentives with a quantity component (e.g., quantity-only and quantity and creativity incentives) result in superior production of high-creativity output compared to fixed or creativity-only incentives.