A Review of the Effects of Financial Incentives on Performance in Laboratory Tasks: Implications for Management Accounting

By Sarah E. Bonner, Reid Hastie, Geoffrey B. Sprinkle, S. Mark Young. 2000

398 citations recorded by the source corpus.

Subfields: Accounting, General Decision Sciences, Safety Research

View Paper: https://www.semanticscholar.org/paper/61cfe65999b0fbf1df814a406b33352059962b7c

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Citations in the corpus

Motivation and cognitive control: from behavior to neural mechanism. (2015, background): “This excludes settings where task complexity outstrips the subject’s skill set (Bonner et al. 2000, Rydval 2011) or basic information-processing capacity (Awasthi & Pratt 1990, Rydval & Ortmann 2004).”
The design and use of performance management systems: An extended framework for analysis (2009, background): “Additional vidence in support of a positive relationshipwas provided y Bonner et al. (2000), but this was only observed in half f the studies they reviewed.”
Quantification and Persuasion in Managerial Judgment (2004, background): “Thus, while prior work in accounting has focused on the direct effects of incentives on individuals’ behaviors (e.g., Bonner et al. 2000, Sprinkle 2000, Bonner and Sprinkle 2002), our study identifies indirect effects of incentives on the judgments and decisions of those evaluating the work of…”
Pay for Performance in the Public Sector—Benefits and (Hidden) Costs (2010, background): “5 Bonner et al. (2000); Cameron and Pierce (1994); Deci, Koestner, and Ryan (1999); Eisenberger and Cameron”
Budgeting Research: Three Theoretical Perspectives and Criteria for Selective Integration (2003, background): “With respect to budget-based contracts, Bonner et al. (2000) review results of 85 laboratory studies in managerial accounting and other literatures using various tasks and incentive schemes, and conclude that budget-based schemes are the most likely to produce positive incentive effects.”
Perspectives on experimental research in managerial accounting (2003, background): “Additionally, research in this area suggests that the manner in which pay is linked to performance (i.e. the type of incentive scheme) can affect effort levels and resulting task performance (e.g. Bonner et al., 2000).”
Financial incentives and the "performance of crowds" (2010, positive): “Although counterintuitive, the higher work-to-pay ratio for the per-puzzle condition is consistent with previous work [25], which has found that quota systems (analogous to our per-puzzle condition) elicit more effort than piece-rates (i.”
Reward System Design and Group Creativity: An Experimental Investigation (2012, methodology): “…organizations must consider more than just the level of performance-contingent incentives, but also other important dimensions of reward system design such as the specific form these incentives take (Bonner et al. 2000; Bonner and Sprinkle 2002; Sprinkle 2003; Sprinkle and Williamson 2007).”
Attracting Creativity: The Initial and Aggregate Effects of Contract Selection on Creativity-Weighted Productivity (2010, background): “Earlier shifts are recorded as lower scores on this measure, reflecting lower tolerance for risk.”
Empowerment, Motivation, and Performance: Examining the Impact of Feedback and Incentives on Nonmanagement Employees (2007, methodology): “, see Bonner et al. [2000] for review), this link was added to the final model.”