Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Behavioral Issues Main Page |
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Abernethy, M. A., H. C. Dekker and A. K. Schulz. 2015. Are employee selection and incentive contracts complements or substitutes? Journal of Accounting Research (September): 633-668.
Aboody, D., S. Levi and D. Weiss. 2018. Managerial incentives, options, and cost-structure choices. Review of Accounting Studies 23(2): 422-451.
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Akinyele, K. O., V. Arnold and S. G. Sutton. 2020. Wording and saliency matter: The impact of incentive system and organization value statement on employees' performance. Behavioral Research In Accounting 32(1): 101-118.
Akter, M., J. Y. Lee and Y. Monden. 1999. Motivational impacts of the type and tightness of target cost information: A laboratory experiment. Advances In Management Accounting (8): 159-171.
Albanese, R. 1972. Profiles of P.O.M.C. The Academy of Management Journal 15(3): 371-374. (Surveys of 50 students' and 50 managers' sentiments towards the terms planning, organization, motivation, and control).
Amabile, T. M. 1998. How to kill creativity: Keep doing what you're doing. Or, if you want to spark innovation, rethink how you motivate, reward, and assign work to people. Harvard Business Review (September-October): 77- 87. (Summary).
Anderson, C. M. 1963. Motivation - The essential in budgeting. N.A.A. Bulletin (June): 46.
Aranda, C., J. Arellano and A. Davila. 2019. Subjective bonuses and target setting in budget-based incentive contracts. Management Accounting Research (June): 45-60.
Armstrong, M. B., J. E. Ketz and D. Owsen. 2003. Ethics education in accounting: Moving toward ethical motivation and ethical behavior. Journal of Accounting Education21(1): 1-16.
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Arnold, H. J. 1985. Task performance, perceived competence, and attributed causes of performance as determinants of intrinsic motivation. The Academy of Management Journal 28(4): 876-888.
Arya, A., J. Fellingham, and J. Glover. 1997. Teams, repeated tasks, and implicit incentives. Journal of Accounting and Economics (May): 7-30.
Ashton, R. H. 1990. Pressure and performance in accounting decision settings: Paradoxical effects of incentives, feedback, and justification. Journal of Accounting Research (Studies on Judgment in Accounting and Auditing): 148-180.
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August, T. and T. I. Tunca. 2006. Network software security and user incentives. Management Science (November): 1703-1720.
Autrey, R. L., S. S. Dikolli and D. P. Newman. 2010. Performance measure aggregation, career incentives, and explicit incentives. Journal of Management Accounting Research (22): 115-131.
Awasthi, V. and J. Pratt. 1990. The effects of monetary incentives on effort and decision performance: The role of cognitive characteristics. The Accounting Review (October): 797-811.
Baik, B., J. H. Evans III, K. Kim and Y. Yanadori. 2016. White collar incentives. Accounting, Organizations and Society (53): 34-49.
Bailey, C. D. and N. J. Fessler. 2011. The moderating effects of task complexity and task attractiveness on the impact of monetary incentives in repeated tasks. Journal of Management Accounting Research (23): 189-210.
Bailey, C. D., L. D. Brown and A. F. Cocco. 1998. The effects of monetary incentives on worker learning and performance in an assembly task. Journal of Management Accounting Research (10): 119-131. (Summary).
Balammal, A., M. P. Ganesh and R. Madhumathi. 2013. Aligning field officers' motivation to the social mission of microfinance. Cost Management (March/April): 20-28.
Balsam, S. and E. E. Harris. 2018. Nonprofit executive incentive pay. Review of Accounting Studies 23(4): 1665-1714.
Barsness, Z. I., K. A. Diekmann and M. L. Seidel. 2005. Motivation and opportunity: The role of remote work, demographic dissimilarity, and social network centrality in impression management. The Academy of Management Journal 48(3): 401-419.
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Bauer, A. M., X. Fang and J. A. Pittman. 2021. The importance of IRS enforcement to stock price crash risk: The role of CEO power and incentives. The Accounting Review (July): 81-109.
Beard, A. 2017. The theory: "If you understand how the brain works, you can reach anyone. A conversation with biological anthropologist Helen Fisher. Harvard Business Review (March/April): 60-62. (Summary).
Becker, D. A. 1997. The effects of choice on auditors' intrinsic motivation and performance. Behavioral Research In Accounting (9): 1-19.
Bedford, N. M. 1957. Cost accounting as a motivation technique. N.A.C.A. Bulletin (June): 1250-1257.
Begley, J. and G. A. Feltham. 1999. An empirical examination of the relation between debt contracts and management incentives. Journal of Accounting and Economics (April): 229-259.
Behling, O., C. Schriesheim and J. Tolliver. 1975. Alternatives to expectancy theories of work motivation. Decision Sciences 6(3): 449-461.
Behling, O., G. Labovitz and R. Kosmo. 1968. The Herzberg controversy: A critical reappraisal. The Academy of Management Journal 11(1): 99-108.
Benston, G. J. 1963. The role of the firm's accounting system for motivation. The Accounting Review (April): 347-354.
Bhimani, A., H. Silvola and P. Sivabalan. 2016. Voluntary corporate social responsibility reporting: A study of early and late reporter motivations and outcomes. Journal of Management Accounting Research 28(2): 77-101.
Black, P. W. 2023. The effect of peer-to-peer recognition systems on helping behavior: The influence of rewards and group affiliation. Accounting, Organizations and Society (109): 101454.
Bodnar, G. and E. J. Lusk. 1977. Motivational considerations in cost allocation systems: A conditioning theory approach. The Accounting Review (October): 857-868.
Bol, J. C. and J. B. Lill. 2015. Performance target revisions in incentive contracts: Do information and trust reduce ratcheting and ratchet effect? The Accounting Review (September): 1755-1778.
Bonner, S. E. and G. B. Sprinkle. 2002. The effects of monetary incentives on effort and task performance: Theories, evidence, and a framework for research. Accounting, Organizations and Society 27(4-5): 303-345. (Summary).
Bono, J. E. and T. A. Judge. 2003. Self-concordance at work: Toward understanding the motivational effects of transformational leaders. The Academy of Management Journal 46(5): 554-571.
Borthick, A. F. and D. R. Jones. 2000. The motivation for collaborative discovery learning online and its application in an information systems assurance course. Issues in Accounting Education (May): 181-210.
Botosan, C. A. and M. S. Harris. 2000. Motivations for a change in disclosure frequency and its consequences: An examination of voluntary quarterly segment disclosures. Journal of Accounting Research (Autumn): 329-353.
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Bratten, B. and Y. Xue. 2017. Institutional ownership and CEO equity incentives. Journal of Management Accounting Research 29(3): 55-77.
Braun, K. W. and R. D. Sellers. 2012. Using a 'daily motivational quiz' to increase student preparation, attendance, and participation. Issues in Accounting Education (February): 267-279.
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Brüggen, A. 2011. Ability, career concerns, and financial incentives in a multi-task setting. Journal of Management Accounting Research (23): 211-229.
Bruggen, A. and F. Moers. 2007. The role of financial incentives and social incentives in multi-task settings. Journal of Management Accounting Research (19): 25-50.
Buchenroth, K. J. 1969. Motivation: Financial and nonfinancial. Management Accounting (December):15-16, 48.
Buchheit, S., D. Dalton, T. Downen and S. Pippin. 2012. Outcome feedback, incentives, and performance: Evidence from a relatively complex forecasting task. Behavioral Research In Accounting 24(2): 1-20.
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Bushman, R. M., Z. Dai and W. Zhang. 2016. Management team incentive: Dispersion and firm performance. The Accounting Review (January): 21-45.
Callahan, C. M., W. H. Shaw and W. D. Terando. 2001. Tax and regulatory motivations for issuing non-voting, non-convertible preferred stock. Journal of Accounting Research (December): 463-480.
Campbell, D. 2008. Nonfinancial performance measures and promotion-based incentives. Journal of Accounting Research (May): 297-332.
Campbell, S. V., T. Baronina and B. P. Reider. 2003. Using expectancy theory to assess group-level differences in student motivation: A replication in the Russian far east. Issues in Accounting Education (May): 125-136.
Capkun, V. and E. Ors. 2021. Replacing key employee retention plans with incentive plans in bankruptcy. Accounting, Organizations and Society (94): 101278.
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Cardinaels, E. and H. Yin. 2015. Think twice before going for incentives: Social norms and the principal's decision on compensation contracts. Journal of Accounting Research (December): 985-1015.
Carter, M. E., J. Choi and K. L. Sedatole. 2021. The effect of supplier industry competition on pay-for-performance incentive intensity. Journal of Accounting and Economics (April-May): 101389.
Chan, E. W., S. J. Kachelmeier and X. Zhang. 2021. Working longer but not harder: The effects of incentivizing inputs versus outputs in a heterogeneous workforce. The Accounting Review (September): 133-156. (An experiment where participants solve anagram puzzles).
Chen, C. X., J. B. Lill and T. W. Vance. 2020. Management control system design and employees' autonomous motivation. Journal of Management Accounting Research 32(3): 71-91.
Chen, C. X., Y. Gao, Y. Wang and S. Xue. 2020. Tailoring the weights on objective versus subjective performance measures between top management and middle managers: Evidence from performance-based equity incentive plans. Journal of Management Accounting Research 32(3): 49-70.
Chen, F. 2005. Salesforce incentives, market information, and production/inventory planning. Management Science (January): 60-75.
Chen, M., K. Su and W. Tsai. 2007. Competitive tension: The awareness-motivation-capability perspective. The Academy of Management Journal 50(1): 101-118.
Chen, Y. and L. B. Hoshower. 1998. Assessing student motivation to participate in teaching evaluations. Issues in Accounting Education (August): 531-549.
Cheng, Q., T. Luo and H. Yue. 2013. Managerial incentives and management forecast precision. The Accounting Review (September): 1575-1602.
Choi, J. 2014. Can offering a signing bonus motivate effort? Experimental evidence of the moderating effects of labor market competition. The Accounting Review (March): 545-570.
Choi, S., S. Kim, S. Kwon and J. Y. Shin. 2021. Analyst forecasts and target setting in executive annual bonus contracts. Journal of Management Accounting Research 33(2): 19-42.
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Christ, M. H., S. A. Emett, S. L. Summers and D. A. Wood. 2012. The effects of preventive and detective controls on employee performance and motivation. Contemporary Accounting Research 29(2): 432-452.
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Christensen, P. O., H. Frimor and F. Sabac. 2020. Real incentive effects of soft information. Contemporary Accounting Research 37(1): 514-541.
Chung, K. 2004. Corporate acquisition decisions under different strategic motivations. Advances in Management Accounting (12): 265-286.
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Crossler, R. E., J. H. Long, T. M. Loraas and B. S. Trinkle. 2014. Understanding compliance with bring your own device policies utilizing protection motivation theory: Bridging the intention-behavior gap. Journal of Information Systems (Spring): 209-226.
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Davis, S. and J. M. Kohlmeyer III. 2005. The impact of employee rank on the relationship between attitudes, motivation, and performance. Advances in Management Accounting (14): 233-252.
De Baerdemaeker, J. and W. Bruggeman. 2015. The impact of participation in strategic planning on managers' creation of budgetary slack: The mediating role of autonomous motivation and affective organisational commitment. Management Accounting Research (December): 1-12.
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