ABS Accounting Research Seminars: Axel Schulz (La Trobe Business School)

Decoding Effort: Toward a Measure of Effort Intensity in Management Accounting Research

12dec2017 11:00 - 12:30

Evenement

Prior research in accounting has established a widely-accepted framework of the relationship between incentives and performance (Bonner and Sprinkle 2002). Effort plays an important mediating role in this framework. Bonner and Sprinkle (2002) further describe a number of facets of the effort construct in effort direction, duration and effort intensity. Our study focuses on effort intensity and introduces a new measure of intensity based on the measurement of the size of the pupil (cognitive pupillometry) to overcome previous reliance on indirect proxies of intensity. We leverage well established theories and utilize a laboratory experiment to validate our measure. Our results validate the effort intensity measure and confirm that the incentive to performance relationship is mediated by effort intensity. We further show that effort intensity is a dynamic rather than static phenomenon.

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Gepubliceerd door  Economie en Bedrijfskunde