主题：The impact of goal achievability in incentive contracts and feedback on effort andperformance

主讲人：厦门大学管理学院陈亚盛教授

主持人：西南财经大学会计学院吉利教授

时间：2015年12月23日（星期三）上午10：00-11：30

地点：西南财经大学柳林校区通博楼D207会议室

主办：会计学院科研处

诚邀各位老师和同学参加！

主讲人简介：

陈亚盛，厦门大学管理学院会计学系教授、博导，厦门大学1996年本科、1999年硕士研究生毕业，2006年在加拿大Ivey商学院获会计学博士学位，先后任教于加拿大SFU、厦门大学。

从事管理会计研究与教学，推动眼动跟踪研究方法，在Journal of Accounting Research、Accounting & Finance等期刊发表学术论文。

内容摘要：

This study examines the impact of goal achievability and feedback on the effort andperformance of employees who have target-based incentive contracts. Using the Mirametrix S2eye-tracking device to measure levels of effort, we find that the feedback effect on effort dependson the level of goal achievability in the incentive contract. Specifically, we find that whenemployees’ incentive contracts are based on easy targets, feedback decreases their level of effort.In contrast, when employees’ incentive contracts are based on stretch targets, feedback increasestheir level of effort. Furthermore, we find that levels of effort have a significant positive impacton task performance. These findings have important implications for the design of control andcompensation systems of organizations that aims to increase employees’ performance. Our studycontributes to the accounting literature by advancing the theory of incentive contract andperformance feedback and introducing a novel approach to directly measure effort.