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| 篇名 |
管理學報，
1998
第十五卷第一期：27-55
DOI：
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| 知識、誘因與會計決策 |
| Knowledge, Incentives and Accounting Decisions--Debiasing Approach |
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| 本研究採取除誤途徑，探討知識、誘因與會計決策之關係。三個實驗結果顯示財務誘因能激發決策者更多之認知努力，但解釋責任（社會誘因）則否。財務誘因與解釋責任對降低決策錯誤，均無作用，但知識之提供則可提高決策績效，與既有行為會計文獻，特別是Kennedy (1993)之模型一致。 |
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| This study adopts debiasing approach to examine the effects of knowledge and incentives on accounting decisions. The results of three experiments show that financial incentives motivate sub-jects to exert more cognitive effort while accountability (social incentives) does not. Both financial and social incentives do not significantly reduce decision errors but the provision of knowledge through feed-back does improve decision performance. This finding is essentially conistent with existing behavioral accounting literature, especially Kennedy's (1993) model. |
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| knowledge, financial incentives, accountability, decision performance (error), debiasing. |
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