生产环境中的知识共享与激励设计:理论与证据

Knowledge Sharing and Incentive Design in Production Environments: Theory and Evidence

Accounting Review · 2009
被引 18
人大 A+FT50UTD24ABS 4*

中文导读

构建并实证检验了一个简洁模型,说明员工的具体知识和知识共享价值如何影响制造工厂对产出或投入绩效指标的依赖程度,以及何时更多采用团队而非个人激励。

Abstract

ABSTRACT: We develop and empirically test a parsimonious model of how specific knowledge and the value of knowledge sharing influence manufacturing plants' incentive design choices. Our results confirm the prediction that increases in the extent of agents' specific knowledge and the value of knowledge sharing are associated with greater (less) reliance on output (input) performance measures. Moreover, consistent with our model's prediction, we find that plants rely more on group-based (as opposed to individual-based) output performance measures when the value of knowledge sharing is higher, or the extent of agents' specific knowledge is lower. Finally, consistent with previous research, we find that as output performance measures become noisier, firms rely less on these measures in incentive contracts.

知识共享激励设计特定知识绩效衡量