An Empirical Investigation of Gaming Responses to Explicit Performance Incentives
研究大型政府组织中员工对显性绩效激励的策略性报告行为，发现这种行为会降低组织效率，对真实目标产生负面影响。
Abstract: This paper studies a particular kind of gaming responses to explicit incentives in a large government organization. The gaming responses we consider occur when agents strategically report their performance outcomes to maximize their awards. An important contribution of this work is to examine whether this behavior diverts resources (e.g. agents ’ time) from productive activities or whether it simply reflects an accounting phenomenon. We evaluate the efficiency impact of the behavior we identify and find that it has a negative impact on the true goal of the organization. 1