查詢結果分析
來源資料
頁籤選單縮合
題 名 | 知識、誘因與會計決策--除誤途徑=Knowledge, Incentives and Accounting Decisions--Debiasing Approach |
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作 者 | 杜榮瑞; | 書刊名 | 管理學報 |
卷 期 | 15:1 1998.03[民87.03] |
頁 次 | 頁27-55 |
分類號 | 495 |
關鍵詞 | 知識; 財務誘因; 解釋責任; 決策績效; 錯誤; 除誤; Knowledge; Financial incentives; Accountability; Decision performance; Error; Debiasing; |
語 文 | 中文(Chinese) |
中文摘要 | 本研究採取除誤途徑,探討知識、誘因與會計決策之關係。三個實驗結果顯示財 務誘因能激發決策者更多之認知努力,但解釋責任(社會誘因)則否。財務誘因與解釋責任 對降低決策錯誤,均無作用,但知識之提供則可提高決策績效,與既有行為會計文獻,特別 是 Kennedy ( 1993 )之模型一致。 |
英文摘要 | This study adopts debiasing approach to examine the effects of knowledge and incentives on accounting decisions. The results of three experiments show that financial incentives motivate sub-jects to exert more cognitive effort while accountability (social incentives) does not. Both financial and social incentives do not significantly reduce decision errors but the provision of knowledge through feed-back does improve decision performance. This finding is essentially conistent with existing behavioral accounting literature, especially Kennedy's (1993) model. |
本系統中英文摘要資訊取自各篇刊載內容。