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

Research Project

Project/Area Number 23530567
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionSaitama 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 *help
¥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.

Report

(4 results)
  • 2013 Annual Research Report   Final Research Report ( PDF )
  • 2012 Research-status Report
  • 2011 Research-status Report
  • Research Products

    (7 results)

All 2014 2013 2012 Other

All Journal Article (2 results) (of which Peer Reviewed: 2 results) Presentation (4 results) Remarks (1 results)

  • [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

    • Related Report
      2013 Final Research Report
    • 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

    • Related Report
      2012 Research-status Report
    • 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 style2014

    • 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
    • Related Report
      2013 Final Research Report
  • [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 style2014

    • Author(s)
      日置孝一,末松栄一郎,三矢裕
    • Organizer
      European Accounting Association
    • Place of Presentation
      Tallinn, Estonia
    • Related Report
      2013 Annual Research Report
  • [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
    • Related Report
      2013 Final Research Report
  • [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
    • Related Report
      2012 Research-status Report
  • [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/

    • Related Report
      2013 Final Research Report

URL: 

Published: 2011-08-05   Modified: 2019-07-29  

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