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The Incentive Effects of Fairness
Theresa Libby
其他書名
A Study of the Effect of Perceived Fairness on Budgetary Slack and Performance
出版
University of Waterloo
, 1996
ISBN
061215324X
9780612153240
URL
http://books.google.com.hk/books?id=_qoQtAEACAAJ&hl=&source=gbs_api
註釋
This thesis examines the ability of fair budgeting processes to motivate performance and reduce budgetary slack in two different budgeting settings. The theory of organizational justice is used to define fair budgeting processes. Fair budgeting processes are predicted to lead to improved performance. This thesis goes beyond traditional incentive contracting studies in accounting by considering both outcome-oriented economic incentives and process-oriented incentives that are non-economic in nature.