Pfaff
Fakultäten » Wirtschaftswissenschaftliche Fakultät » Betriebswirtschaftslehre, Institut für » Prof. Dr. Dieter Pfaff » Pfaff
Completed research project
| Title / Titel | Behavioral Accounting and Performance Evaluation | ||
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| Abstract (PDF, 14 KB) | |||
| Summary / Zusammenfassung | Cognitive evaluation theory and its hypothetical construct of intrinsic motivation enjoy an increasing popularity in the fields of business administration and economics. As a consequence, intensifying scepticism towards performance incentives and agency theory is postulated. According to cognitive evaluation theory, it is argued that performance pay may crowd-out an agent's intrinsic motivation. In contradiction to agency theory, the principal might be worse off when providing an incentive contract to the agent than without doing so. Since the contention is substantiated by a vast body of empirical evidence, it seems worrying enough for further investigation. Restricting attention to performance pay in business corporations, the project focuses on evaluating whether agency theory really faces an urgent need to incorporate the construct of intrinsic motivation and its hidden costs of rewards as postulated by supporters of the concept. | ||
| Publications / Publikationen | Kunz, A./Pfaff, D./Pfeiffer, Th. (2000): Balanced Scorecard als Bemessungsgrundlage finanzieller Anreizsysteme: Eine theorie- und empiriegeleitete Analyse der resultierenden Grundprobleme, in: Betriebswirtschaftliche Forschung und Praxis, 52. Jg., Heft 1, S. 36-55.Kunz, A./Pfaff, D./Pfeiffer, Th. (2000): Zu Risiko und Nebenwirkungen eines Ausbaus der Balanced Scorecard vom Planungs- zum Anreizinstrument, in: krp-Sonderheft 2, S. 129-132.Kunz, A. H./Pfaff, D. (2002): Agency Theory, Performance Evaluation, and the Hypothetical Construct of Intrinsic Motivation, in: Accounting, Organizations and Society, Vol. 27, S. 275-295. | ||
| Keywords / Suchbegriffe | Intrinsische Motivation, Extrinsische Motivation, Performance-Messung | ||
| Project leadership and contacts / Projektleitung und Kontakte |
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| Funding source(s) / Unterstützt durch |
Universität Zürich (position pursuing an academic career), Others |
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| Duration of Project / Projektdauer | Jan 2000 to Dec 2002 |