衡量与激励数量、创造力或两者兼有

Measuring and Motivating Quantity, Creativity, or Both

Journal of Accounting Research · 2008
被引 179
人大 AFT50UTD24ABS 4*

中文导读

实验发现,按数量与创造力的乘积付酬时,工人的创造力加权生产率反而低于仅按数量付酬者,因为工人虽专注高创意产出,但总产出大幅下降。

Abstract

ABSTRACT We examine how worker productivity differs when compensation is based on quantity, creativity, or the product of both measures. In an experiment in which participants design “rebus puzzles,” we find that combining quantity and creativity measures in a creativity‐weighted pay scheme results in creativity‐weighted productivity scores that are significantly lower than those generated by participants with quantity incentives alone. Follow‐up analysis indicates that relative to participants in the quantity‐only condition, participants in the creativity‐weighted condition produce approximately the same number of high‐creativity puzzles, but produce significantly fewer puzzles overall. Thus, while participants rewarded for creativity‐weighted output tend to restrict their production to high‐creativity efforts, they are unable to translate this focus into a greater volume of high‐creativity output. Implications address a possible explanation for firms' reluctance to incorporate creativity measures within multidimensional performance measurement systems, notwithstanding published suggestions to do so.

创造力加权薪酬数量激励创造力激励谜题设计实验