A study of the effects of financial and non-financial measures on workers' motivation and behavior: an experimental approach

• Project/Area Number: 23530567
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Saitama University
• Principal Investigator: SUEMATSU Eiichiro 埼玉大学, 経済学部, 教授 (60276673)
• Co-Investigator(Kenkyū-buntansha): MIYA Hiroshi 神戸大学, 大学院経営学研究科, 教授 (00296419) ; HIOKI Koichi 神戸大学, 大学院経営学研究科, 講師 (60509850)
• Project Period (FY): 2011 – 2013
• Project Status: Completed (Fiscal Year 2013)
• Budget Amount: ¥4,680,000 (Direct Cost: ¥3,600,000、Indirect Cost: ¥1,080,000); Fiscal Year 2013: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000); Fiscal Year 2012: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000); Fiscal Year 2011: ¥2,340,000 (Direct Cost: ¥1,800,000、Indirect Cost: ¥540,000)
• Keywords: 認知欲求 / Need for Cognition / 認知容量 / フィードバック情報 / モチベーション / 業績評価 / 管理会計 / 財務情報 / 非財務情報 / Need For Cognition / 実験室実験 / 財務指標 / 非財務指標 / 従業員心理

Research Abstract

This study shows that the levels of NFC (Need for Cognition) may impact workers' motivation levels depending on the kinds/timing of feedback information given to them. The study also implies the need for a closer attention to be paid to the relationship between kinds/volume of performance information given to the superiors and the NFC levels of them. An insight gained here suggests that the profit management system where the NFC levels of workers and superiors are taken into consideration may be more desirable than the conventional management system.

Research Products

• [Journal Article] フィードバック情報が作業パフォーマンスに与える影響-Need for Cognitionを用いた実験的検討 (2013)
  • Author(s): 日置孝一,末松栄一郎,三矢裕
  • Journal Title: 日本原価計算研究学会『原価計算研究』 Volume: 第37巻第1号
  • NAID: 110009661436
  • Peer Reviewed
• [Journal Article] フィードバック情報が作業パフォーマンスに与える影響―Need for Cognitionを用いた実験的検討 (2013)
  • Author(s): 日置孝一，末松栄一郎，三矢裕
  • Journal Title: 原価計算研究 Volume: 37 Pages: 29-39
  • NAID: 110009661436
  • Peer Reviewed
• [Presentation] The effects of quantity and characteristics of accounting measures on performance evaluations : An experimental study on the relationship between accounting measures and manager's cognitive style (2014)
  • Author(s): Hioki K., E.Suematsu and H.Miya
  • Organizer: 37th Annual Congress of the European Accounting Association
  • Place of Presentation: Tallinn, Estonia
  • Year and Date: 2014-05-22
• [Presentation] The effects of quantity and characteristics of accounting measures on performance evaluations: An experimental study on the relationship between accounting measures and manager's cognitive style (2014)
  • Author(s): 日置孝一，末松栄一郎，三矢裕
  • Organizer: European Accounting Association
  • Place of Presentation: Tallinn, Estonia
• [Presentation] 認知欲求レベルに応じたフィードバック情報のあり方-心理実験を用いた検討 (2012)
  • Author(s): 日置孝一,末松栄一郎,三矢裕
  • Organizer: 第38回日本原価計算研究学会
  • Place of Presentation: 横浜国立大学
  • Year and Date: 2012-09-08
• [Presentation] 認知欲求レベルに応じたフィードバック情報のあり方―心理実験を用いた検討 (2012)
  • Author(s): 日置孝一，末松栄一郎，三矢裕
  • Organizer: 日本原価計算研究学会
  • Place of Presentation: 横浜国立大学
• [Remarks] 実験用サイトの構築を行った,ユーザIDおよびパスワードでのアクセス制限を行っている
  • URL: http://www.b.kobe-u.ac.jp/~hioki/sai/60s/