Implications of Social Value Orientation and Budget Levels on Group Performance and Performance Variance

In this paper I examine the effects of social value orientation (SVO) and group incentive contracts on performance and performance variance. SVO includes three main personality types: prosocials (who value cooperation and equality in outcomes); individualists (who focus upon their own rewards); and,...

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Veröffentlicht in:	Journal of management accounting research 2009, Vol.21 (1), p.293-316
1. Verfasser:	Upton, David R.
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting systems Budgets Cooperation Employment contracts Experiments Hypotheses Incentives Management accounting Studies Teams Variance analysis
Online-Zugang:	Volltext
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