薪酬方案与概率性管理审计对下属虚报私人信息的影响:资源分配情境下的实验研究

The Effects of Pay Schemes and Probabilistic Management Audits on Subordinate Misrepresentation of Private Information: An Experimental Investigation in a Resource Allocation Context.

Behavioral Research in Accounting · 1995
被引 0
ABS 3

中文导读

通过实验检验了绩效挂钩机制对下属向上级虚报私人信息的影响,并考察了任务参与度和实验任务真实感的作用。

Abstract

Abstract Tests the predicted effects of performance-contingent mechanisms on a subordinates's misrepresentations of his or her private information to his or her superior; Task involvement and perceptions on the realism of the experimental task; Superiors' use of a subordinate's track record.

管理会计实验经济学激励机制审计