3.25德勤－复旦会计论坛系列讲座之五十三

时间：2014年3月25日（周二）下午14：00

地点：史带楼603室

主持人：张新 博士

演讲嘉宾：陈亚盛  (Simon Fraser University)

Title: The impact of goal achievability in incentive contracts and feedback on effort and performance 

Abstract: This study examines the impact of goal achievability and feedback on the effort and performance of employees who have target-based incentive contracts. Using the Mirametrix S2 eye-tracking device to measure levels of effort, we find that the feedback effect on effort depends on the level of goal achievability in the incentive contract. Specifically, we find that when employees’ incentive contracts are based on achievable targets, feedback decreases their level of effort. In contrast, when employees’ incentive contracts are based on stretch targets, feedback increases their level of effort. Furthermore, we find that levels of effort have a significant positive impact on task performance. These findings have important implications for the design of control and compensation systems of organizations that aim to increase employees’performance. Our study contributes to the accounting literature by advancing the theory of performance feedback and introducing a novel approach to directly measure effort. 

摘要：本文研究了目标难度与工作表现反馈对有激励合同约束的员工的工作努力程度和工作表现的影响。我们在研究中运用了Mirametrix S2 型眼动跟踪仪来计量员工的努力程度。我们发现，工作表现回馈对工作努力程度的影响是取决于员工所签订的激励合同中的工作目标的难度。具体来说，当工作目标难度比较适当时，给员工提供工作表现回馈会减低他们工作的努力程度；相反，当工作目标难度比较高时，给员工提供工作表现回馈则会增加他们工作的努力程度。我们还发现员工在工作中的努力程度与他们的工作表现成正比。这些发现有助于改善管理控制和薪酬系统的设计，我们的研究不仅进一步发展和完善了工作表现回馈的理论，而且引入了一种新的计量工作努力程度的方法。

会计学系

2014-3-20