16 results on '"Akinyele, Kazeem"'
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2. Self-Interest or Public Interest: The Role of Incentive Schemes in Public Sector Employees’ Decisions
- Author
-
Akinyele, Kazeem O., primary, Demek, Kristina C., additional, and Tian, Yu, additional
- Published
- 2023
- Full Text
- View/download PDF
3. The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?
- Author
-
Wood, David A., primary, Achhpilia, Muskan P., additional, Adams, Mollie T., additional, Aghazadeh, Sanaz, additional, Akinyele, Kazeem, additional, Akpan, Mfon, additional, Allee, Kristian D., additional, Allen, Abigail M., additional, Almer, Elizabeth D., additional, Ames, Daniel, additional, Arity, Viktor, additional, Barr-Pulliam, Dereck, additional, Basoglu, K. Asli, additional, Belnap, Andrew, additional, Bentley, Jeremiah W., additional, Berg, Terje, additional, Berglund, Nathan R., additional, Berry, Erica, additional, Bhandari, Avishek, additional, Bhuyan, Md Nazmul Hasan, additional, Black, Paul W., additional, Blondeel, Eva, additional, Bond, David, additional, Bonrath, Annika, additional, Borthick, A. Faye, additional, Boyle, Erik S., additional, Bradford, Marianne, additional, Brandon, Duane M., additional, Brazel, Joseph F., additional, Brockbank, Bryan G., additional, Burger, Marcus, additional, Byzalov, Dmitri, additional, Cannon, James N., additional, Caro, Cecil, additional, Carr, Abraham H., additional, Cathey, Jack, additional, Cating, Ryan, additional, Charron, Kimberly, additional, Chavez, Stacy, additional, Chen, Jason, additional, Chen, Jennifer C., additional, Chen, Jennifer W., additional, Cheng, Christine, additional, Cheng, Xu, additional, Christensen, Brant E., additional, Church, Kimberly Swanson, additional, Cicone, N. J., additional, Constance, Patience, additional, Cooper, Lauren A., additional, Correia, Candice L., additional, Coyne, Joshua, additional, Cram, W. Alec, additional, Curtis, Asher, additional, Daigle, Ronald J., additional, Dannemiller, Steve, additional, Davenport, Stephan A., additional, Dawson, Gregory S., additional, De Meyst, Karen J. L., additional, Dell, Scott, additional, Demirkan, Sebahattin, additional, Denison, Christine A., additional, Desai, Hrishikesh, additional, DeSimone, Steven, additional, Diehl, Leah M., additional, Dimes, Ruth, additional, Dong, Bei, additional, Donnelly, Amy, additional, du Pon, Adam, additional, Duan, Huijue Kelly, additional, Duffey, Ada, additional, Dunn, Ryan T., additional, Durkin, Mary P., additional, Dzuranin, Ann C., additional, Eberle, Rachel M., additional, Ege, Matthew S., additional, El Mahdy, Dina, additional, Esplin, Adam, additional, Eulerich, Marc, additional, Everaert, Patricia, additional, Farah, Nusrat, additional, Farish, Lauren, additional, Favere-Marchesi, Michael, additional, Fayard, Dutch, additional, Filosa, Jessica R., additional, Ford, Melinda, additional, Franz, Diana R., additional, Fulmer, Bachman P., additional, Fulmer, Sarah, additional, Furner, Zhan Z., additional, Gantman, Sonia, additional, Garner, Steve, additional, Garrett, Jace, additional, Geng, Xin, additional, Golden, Joanna, additional, Goldman, William, additional, Gomez, Josue, additional, Gooley, Mark, additional, Granitto, Shawn P., additional, Green, Karen Y., additional, Greenman, Cindy L., additional, Gupta, Gaurav, additional, Guymon, Ronald N., additional, Hale, Kevin, additional, Harper, Christopher J., additional, Hartt, S. Allen, additional, Hawk, Holly, additional, Hawkins, Steven R., additional, Hawkins, Erin M., additional, Hay, David C., additional, Heinzelmann, Rafael, additional, Henderson, Cassy D., additional, Hendricks, Bradley E., additional, Heninger, William G., additional, Hill, Mary S., additional, Holden, Nicole, additional, Holderness, D. Kip, additional, Holt, Travis P., additional, Hoopes, Jeffrey L., additional, Hsieh, Sheng-Feng, additional, Huang, Feiqi, additional, Huang, Hua-Wei, additional, Huang, Ting-Chiao, additional, Huels, Brian W., additional, Hunter, Kara, additional, Hurley, Patrick J., additional, Inger, Kerry, additional, Islam, Sharif, additional, Ison, Isaac, additional, Issa, Hussein, additional, Jackson, Andrew B., additional, Jackson, Scott C., additional, Janvrin, Diane J., additional, Jimenez, Peggy D., additional, Johanson, Daniel, additional, Judd, J. Scott, additional, Kawada, Brett S., additional, Kelton, Andrea Seaton, additional, Kern, Sara, additional, Kerr, Jon N., additional, Keune, Marsha B., additional, Kim, Mindy, additional, Knox, Brian D., additional, Kogan, Gregory, additional, Kotb, Amr, additional, Krane, Ronja, additional, Kremin, Joleen, additional, Krieg, Kimberly S., additional, Kugel, Jonathan, additional, Kulset, Ellen M., additional, Kuruppu, Chamara, additional, LaDuca, Garrison, additional, Lamberton, Barbara A., additional, Lamboy-Ruiz, Melvin A., additional, Lang, Bradley, additional, Larocque, Stephannie A., additional, Larson, Melissa P., additional, Lawson, Bradley P., additional, Lawson, James G., additional, Lee, Lorraine, additional, Lenk, Margarita M., additional, Li-Kuehne, Michelle, additional, Liljegren, Jonathan, additional, Lin, Yi-Hung, additional, Liu, Wu-Po, additional, Liu, Zishang, additional, Lock, Brandon, additional, Long, James H., additional, Loraas, Tina, additional, Lowensohn, Suzanne, additional, Loy, Thomas R., additional, Lyngstadaas, Hakim, additional, Maas, Wim, additional, MacGregor, Jason E., additional, Madsen, Dag Øivind, additional, Malone, Carissa L., additional, Margolin, Maximilian, additional, Marshall, Mary E., additional, Martin, Rachel M., additional, Mpofu, Colleen McClain, additional, McCoy, Chris, additional, McGuigan, Nicholas C., additional, McSwain, Dwayne N., additional, Meckfessel, Michele D., additional, Mellon, Mark J., additional, Melton, Olivia S., additional, Mercado, Julie M., additional, Mitsuda, Steven, additional, Modugu, Kennedy, additional, Moehrle, Stephen, additional, Chaghervand, Amirali Moeini, additional, Moffitt, Kevin, additional, Moon, Joon Seok, additional, Muehlmann, Brigitte, additional, Murray, Johnna, additional, Mwaungulu, Emmanuel S., additional, Myers, Noah, additional, Naegle, J. Conrad, additional, Ndicu, Martin J., additional, Nelson, Aaron S., additional, Nguyen, Anh L., additional, Niederkofler, Thomas, additional, Nikbakht, Ehsan, additional, O'Brien, Ann D., additional, Ogunade, Kehinde M., additional, O'Leary, Daniel, additional, Oler, Mitchell J., additional, Oler, Derek K., additional, Olsen, Kari Joseph, additional, Otalor, John I., additional, Outlaw, Kyle W., additional, Ozlanski, Michael. E., additional, Parlier, Jenny, additional, Paterson, Jeffrey S., additional, Pearson, Christopher A., additional, Petersen, Michael J., additional, Petra, Steven T., additional, Pickard, Matthew D., additional, Pickerd, Jeffrey, additional, Pinsker, Robert, additional, Plante, Catherine, additional, Plečnik, James M., additional, Price, Richard A., additional, Quick, Linda A., additional, Raedy, Jana, additional, Raschke, Robyn, additional, Ravenscraft, Julie, additional, Richardson, Vernon, additional, Rixom, Brett A., additional, Robertson, John F., additional, Rock, Iyad, additional, Romney, Miles A., additional, Rozario, Andrea, additional, Ruff, Michael F., additional, Rupley, Kathleen, additional, Saeedi, Ali, additional, Saiewitz, Aaron, additional, Salzsieder, Leigh W., additional, Sarkar, Sayan, additional, Saulls, Michael, additional, Scanlan, Tialei A., additional, Schaefer, Tammie J., additional, Schaupp, Daniel, additional, Schneider, Gary P., additional, Seebeck, Andreas, additional, Sellers, R. Drew, additional, Seto, Samantha C., additional, Sevel, Romi-Lee, additional, Shan, Yuxin, additional, Sherwood, Matthew G., additional, Singorahardjo, Maggie, additional, Skaftadottir, Hanna Kristin, additional, Skomra, Justyna, additional, Smith, Jason L., additional, Smith, Dallin O., additional, Smith, James, additional, Snow, Mason C., additional, Sommerfeldt, Ryan D., additional, Sorensen, Kate B., additional, Sorensen, Trevor L., additional, Spieler, Andrew C., additional, Stallings, Matthew A., additional, Stallings, Lesya, additional, Stancill, Alan, additional, Stanley, Jonathan D., additional, Stefaniak, Chad M., additional, Stephens, Nathaniel M., additional, Stewart, Bryan W., additional, Stratopoulos, Theophanis C., additional, Street, Daniel A., additional, Subedi, Meena, additional, Summers, Scott L., additional, Sundkvist, Charlotte H., additional, Synn, Christina, additional, Tadesse, Amanuel, additional, Tapis, Gregory P., additional, Tassin, Kerri, additional, Taylor, Samantha, additional, Teal, Mary, additional, Teeter, Ryan, additional, Tharapos, Meredith, additional, Theis, Jochen C., additional, Thomas, Jack, additional, Thompson, Kristen S., additional, Thornock, Todd A., additional, Tietz, Wendy, additional, Travalent, Anthony M., additional, Trinkle, Brad S., additional, Truelson, J. Mike, additional, Turner, Michael C., additional, Vagner, Brandon, additional, Vakilzadeh, Hamid, additional, van der Geest, Jesse, additional, van Pelt, Victor, additional, Vandervelde, Scott D., additional, Vega, Jose, additional, Vera-Muñoz, Sandra, additional, Villanueva, Brigham, additional, Vincent, Nishani Edirisinghe, additional, Wagener, Martin, additional, Walton, Stephanie, additional, Warne, Rick C., additional, Watanabe, Olena V., additional, Watson, David, additional, Watson, Marcia Weidenmier, additional, Weber, Jill, additional, Weirich, Thomas, additional, West, Ashley N., additional, Wilford, Amanda L., additional, Wilson, Aaron B., additional, Winrow, Brian, additional, Winrow, Timothy, additional, Winrow, Tasia S., additional, Wiseman, Denise, additional, Witte, Annie L., additional, Wood, Bryan D., additional, Wood, Jessica, additional, Woolley, Darryl, additional, Wright, Nicole S., additional, Wu, Juan, additional, Xiong, Xiaomei, additional, Yatsenko, Dimitri, additional, Yazzie, Courtney E., additional, Young, Glen M., additional, Zhang, Chanyuan, additional, Zimmerman, Aleksandra B., additional, and Zoet, Emily, additional
- Published
- 2023
- Full Text
- View/download PDF
4. The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?
- Author
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Wood, David A., Achhpilia, M.P., Adams, Mollie T., Aghazadeh, Sanaz, Akinyele, Kazeem, Akpan, Mfon, Allee, Kristian D., Allen, Abigail M., Almer, Elizabeth D., Ames, Daniel, Arity, Viktor, Barr-Pulliam, Dereck, Basoglu, K. Asli, Belnap, Andrew, Bentley, Jeremiah W., Berg, Terje, Berglund, Nathan R., Berry, Erica, Bhandari, Avishek, Bhuyan, Md Nazmul Hasan, Black, Paul W., Blondeel, Eva, Bond, David, Bonrath, Annika, Borthick, A. Faye, Boyle, Erik S., Bradford, Marianne, Brandon, Duane M., Brazel, Joseph F., Brockbank, Bryan G., Burger, Marcus, Byzalov, Dmitri, Cannon, James N., Caro, Cecil, Carr, Abraham H., Cathey, Jack, Cating, Ryan, Charron, Kimberly, Chavez, Stacy, Chen, Jason, Chen, Jennifer C., Chen, Jennifer W., Cheng, Christine, Cheng, Xu, Christensen, Brant E., Church, Kimberly Swanson, Cicone, N. J., Constance, Patience, Cooper, Lauren A., Correia, Candice L., Coyne, Joshua, Cram, W. Alec, Curtis, Asher, Daigle, Ronald J., Dannemiller, Steve, Davenport, Stephan A., Dawson, Gregory S., Meyst, K.J.L. de, Dell, Scott, Demirkan, Sebahattin, Denison, Christine A., Desai, Hrishikesh, DeSimone, Steven, Diehl, Leah M., Dimes, Ruth, Dong, Bei, Donnelly, Amy, du Pon, Adam, Duan, Huijue Kelly, Duffey, Ada, Dunn, Ryan T., Durkin, Mary P., Dzuranin, Ann C., Eberle, Rachel M., Ege, Matthew S., El Mahdy, Dina, Esplin, Adam, Eulerich, Marc, Everaert, Patricia, Farah, Nusrat, Farish, Lauren, Favere-Marchesi, Michael, Fayard, Dutch, Filosa, Jessica R., Ford, Melinda, Franz, Diana R., Fulmer, Bachman P., Fulmer, Sarah, Furner, Zhan Z., Gantman, Sonia, Garner, Steve, Garrett, Jace, Geng, Xin, Golden, Joanna, Goldman, William, Gomez, Josue, Gooley, Mark, Granitto, Shawn P., Green, Karen Y., Greenman, Cindy L., Gupta, Gaurav, Guymon, Ronald N., Hale, Kevin, Harper, Christopher J., Hartt, S. Allen, Hawk, Holly, Hawkins, Steven R., Hawkins, Erin M., Hay, David C., Heinzelmann, Rafael, Henderson, Cassy D., Hendricks, Bradley E., Heninger, William G., Hill, Mary S., Holden, Nicole, Holderness, D. Kip, Jr., Holt, Travis P., Hoopes, Jeffrey L., Hsieh, Sheng-Feng, Huang, Feiqi, Huang, Hua-Wei, Huang, Ting-Chiao, Huels, Brian W., Hunter, Kara, Hurley, Patrick J., Inger, Kerry, Islam, Sharif, Ison, Isaac, Issa, Hussein, Jackson, Andrew B., Jackson, Scott C., Janvrin, Diane J., Jimenez, Peggy D., Johanson, Daniel, Judd, J. Scott, Kawada, Brett S., Kelton, Andrea Seaton, Kern, Sara, Kerr, Jon N., Keune, Marsha B., Kim, Mindy (Hyo Jung), Knox, Brian D., Kogan, Gregory, Kotb, Amr, Krane, Ronja, Kremin, Joleen, Krieg, Kimberly S., Kugel, Jonathan, Kulset, Ellen M., Kuruppu, Chamara, LaDuca, Garrison, Lamberton, Barbara A., Lamboy-Ruiz, Melvin A., Lang, Bradley, Larocque, Stephannie A., Larson, Melissa P., Lawson, Bradley P., Lawson, James G., Lee, Lorraine, Lenk, Margarita M., Li-Kuehne, Michelle, Liljegren, Jonathan, Lin, Yi-Hung, Liu, Wu-Po, Liu, Zishang, Lock, Brandon, Long, James H., Loraas, Tina, Lowensohn, Suzanne, Loy, Thomas R., Lyngstadaas, Hakim, Maas, Wim, MacGregor, Jason E., Madsen, Dag Øivind, Malone, Carissa L., Margolin, Maximilian, Marshall, Mary E., Martin, Rachel M., Mpofu, Colleen McClain, McCoy, Chris, McGuigan, Nicholas C., McSwain, Dwayne N., Meckfessel, Michele D., Mellon, Mark J., Melton, Olivia S., Mercado, Julie M., Mitsuda, Steven, Modugu, Kennedy, Moehrle, Stephen, Chaghervand, Amirali Moeini, Moffitt, Kevin, Moon, Joon Seok, Muehlmann, Brigitte, Murray, Johnna, Mwaungulu, Emmanuel S., Myers, Noah, Naegle, J. Conrad, Jr., Ndicu, Martin J., Nelson, Aaron S., Nguyen, Anh L., Niederkofler, N.T., Nikbakht, Ehsan, O'Brien, Ann D., Ogunade, Kehinde M., O'Leary, Daniel, Oler, Mitchell J., Oler, Derek K., Olsen, Kari Joseph, Otalor, John I., Outlaw, Kyle W., Ozlanski, Michael. E., Parlier, Jenny, Paterson, Jeffrey S., Pearson, Christopher A., Petersen, Michael J., Petra, Steven T., Pickard, Matthew D., Pickerd, Jeffrey, Pinsker, Robert, Plante, Catherine, Plečnik, James M., Price, Richard A., III, Quick, Linda A., Raedy, Jana, Raschke, Robyn, Ravenscraft, Julie, Richardson, Vernon, Rixom, Brett A., Robertson, John F., Rock, Iyad, Romney, Miles A., Rozario, Andrea, Ruff, Michael F., Rupley, Kathleen, Saeedi, Ali, Saiewitz, Aaron, Salzsieder, Leigh W., Sarkar, Sayan, Saulls, Michael, Scanlan, Tialei A., Schaefer, Tammie J., Schaupp, Daniel, Schneider, Gary P., Seebeck, Andreas, Sellers, R. Drew, Seto, Samantha C., Sevel, Romi-Lee, Shan, Yuxin, Sherwood, Matthew G., Singorahardjo, Maggie, Skaftadottir, Hanna Kristin, Skomra, Justyna, Smith, Jason L., Smith, Dallin O., Smith, James, Snow, Mason C., Sommerfeldt, Ryan D., Sorensen, Kate B., Sorensen, Trevor L., Spieler, Andrew C., Stallings, Matthew A., Stallings, Lesya, Stancill, Alan, Stanley, Jonathan D., Stefaniak, Chad M., Stephens, Nathaniel M., Stewart, Bryan W., Stratopoulos, Theophanis C., Street, Daniel A., Subedi, Meena, Summers, Scott L., Sundkvist, Charlotte H., Synn, Christina, Tadesse, Amanuel, Tapis, Gregory P., Tassin, Kerri, Taylor, Samantha, Teal, Mary, Teeter, Ryan, Tharapos, Meredith, Theis, Jochen C., Thomas, Jack, Thompson, Kristen S., Thornock, Todd A., Tietz, Wendy, Travalent, Anthony M., Trinkle, Brad S., Truelson, J. Mike, Turner, Michael C., Vagner, Brandon, Vakilzadeh, Hamid, van der Geest, Jesse, van Pelt, Victor, Vandervelde, Scott D., Vega, Jose, Vera-Muñoz, Sandra, Villanueva, Brigham, Vincent, Nishani Edirisinghe, Wagener, Martin, Walton, Stephanie, Warne, Rick C., Watanabe, Olena V., Watson, David, Watson, Marcia Weidenmier, Weber, Jill, Weirich, Thomas, West, Ashley N., Wilford, Amanda L., Wilson, Aaron B., Winrow, Brian, Winrow, Timothy, Winrow, Tasia S., Wiseman, Denise, Witte, Annie L., Wood, Bryan D., Wood, Jessica, Woolley, Darryl, Wright, Nicole S., Wu, Juan, Xiong, Xiaomei (Grazia), Yatsenko, Dimitri, Yazzie, Courtney E., Young, Glen M., Zhang, Chanyuan (Abigail), Zimmerman, Aleksandra B., Zoet, Emily, Wood, David A., Achhpilia, M.P., Adams, Mollie T., Aghazadeh, Sanaz, Akinyele, Kazeem, Akpan, Mfon, Allee, Kristian D., Allen, Abigail M., Almer, Elizabeth D., Ames, Daniel, Arity, Viktor, Barr-Pulliam, Dereck, Basoglu, K. Asli, Belnap, Andrew, Bentley, Jeremiah W., Berg, Terje, Berglund, Nathan R., Berry, Erica, Bhandari, Avishek, Bhuyan, Md Nazmul Hasan, Black, Paul W., Blondeel, Eva, Bond, David, Bonrath, Annika, Borthick, A. Faye, Boyle, Erik S., Bradford, Marianne, Brandon, Duane M., Brazel, Joseph F., Brockbank, Bryan G., Burger, Marcus, Byzalov, Dmitri, Cannon, James N., Caro, Cecil, Carr, Abraham H., Cathey, Jack, Cating, Ryan, Charron, Kimberly, Chavez, Stacy, Chen, Jason, Chen, Jennifer C., Chen, Jennifer W., Cheng, Christine, Cheng, Xu, Christensen, Brant E., Church, Kimberly Swanson, Cicone, N. J., Constance, Patience, Cooper, Lauren A., Correia, Candice L., Coyne, Joshua, Cram, W. Alec, Curtis, Asher, Daigle, Ronald J., Dannemiller, Steve, Davenport, Stephan A., Dawson, Gregory S., Meyst, K.J.L. de, Dell, Scott, Demirkan, Sebahattin, Denison, Christine A., Desai, Hrishikesh, DeSimone, Steven, Diehl, Leah M., Dimes, Ruth, Dong, Bei, Donnelly, Amy, du Pon, Adam, Duan, Huijue Kelly, Duffey, Ada, Dunn, Ryan T., Durkin, Mary P., Dzuranin, Ann C., Eberle, Rachel M., Ege, Matthew S., El Mahdy, Dina, Esplin, Adam, Eulerich, Marc, Everaert, Patricia, Farah, Nusrat, Farish, Lauren, Favere-Marchesi, Michael, Fayard, Dutch, Filosa, Jessica R., Ford, Melinda, Franz, Diana R., Fulmer, Bachman P., Fulmer, Sarah, Furner, Zhan Z., Gantman, Sonia, Garner, Steve, Garrett, Jace, Geng, Xin, Golden, Joanna, Goldman, William, Gomez, Josue, Gooley, Mark, Granitto, Shawn P., Green, Karen Y., Greenman, Cindy L., Gupta, Gaurav, Guymon, Ronald N., Hale, Kevin, Harper, Christopher J., Hartt, S. Allen, Hawk, Holly, Hawkins, Steven R., Hawkins, Erin M., Hay, David C., Heinzelmann, Rafael, Henderson, Cassy D., Hendricks, Bradley E., Heninger, William G., Hill, Mary S., Holden, Nicole, Holderness, D. Kip, Jr., Holt, Travis P., Hoopes, Jeffrey L., Hsieh, Sheng-Feng, Huang, Feiqi, Huang, Hua-Wei, Huang, Ting-Chiao, Huels, Brian W., Hunter, Kara, Hurley, Patrick J., Inger, Kerry, Islam, Sharif, Ison, Isaac, Issa, Hussein, Jackson, Andrew B., Jackson, Scott C., Janvrin, Diane J., Jimenez, Peggy D., Johanson, Daniel, Judd, J. Scott, Kawada, Brett S., Kelton, Andrea Seaton, Kern, Sara, Kerr, Jon N., Keune, Marsha B., Kim, Mindy (Hyo Jung), Knox, Brian D., Kogan, Gregory, Kotb, Amr, Krane, Ronja, Kremin, Joleen, Krieg, Kimberly S., Kugel, Jonathan, Kulset, Ellen M., Kuruppu, Chamara, LaDuca, Garrison, Lamberton, Barbara A., Lamboy-Ruiz, Melvin A., Lang, Bradley, Larocque, Stephannie A., Larson, Melissa P., Lawson, Bradley P., Lawson, James G., Lee, Lorraine, Lenk, Margarita M., Li-Kuehne, Michelle, Liljegren, Jonathan, Lin, Yi-Hung, Liu, Wu-Po, Liu, Zishang, Lock, Brandon, Long, James H., Loraas, Tina, Lowensohn, Suzanne, Loy, Thomas R., Lyngstadaas, Hakim, Maas, Wim, MacGregor, Jason E., Madsen, Dag Øivind, Malone, Carissa L., Margolin, Maximilian, Marshall, Mary E., Martin, Rachel M., Mpofu, Colleen McClain, McCoy, Chris, McGuigan, Nicholas C., McSwain, Dwayne N., Meckfessel, Michele D., Mellon, Mark J., Melton, Olivia S., Mercado, Julie M., Mitsuda, Steven, Modugu, Kennedy, Moehrle, Stephen, Chaghervand, Amirali Moeini, Moffitt, Kevin, Moon, Joon Seok, Muehlmann, Brigitte, Murray, Johnna, Mwaungulu, Emmanuel S., Myers, Noah, Naegle, J. Conrad, Jr., Ndicu, Martin J., Nelson, Aaron S., Nguyen, Anh L., Niederkofler, N.T., Nikbakht, Ehsan, O'Brien, Ann D., Ogunade, Kehinde M., O'Leary, Daniel, Oler, Mitchell J., Oler, Derek K., Olsen, Kari Joseph, Otalor, John I., Outlaw, Kyle W., Ozlanski, Michael. E., Parlier, Jenny, Paterson, Jeffrey S., Pearson, Christopher A., Petersen, Michael J., Petra, Steven T., Pickard, Matthew D., Pickerd, Jeffrey, Pinsker, Robert, Plante, Catherine, Plečnik, James M., Price, Richard A., III, Quick, Linda A., Raedy, Jana, Raschke, Robyn, Ravenscraft, Julie, Richardson, Vernon, Rixom, Brett A., Robertson, John F., Rock, Iyad, Romney, Miles A., Rozario, Andrea, Ruff, Michael F., Rupley, Kathleen, Saeedi, Ali, Saiewitz, Aaron, Salzsieder, Leigh W., Sarkar, Sayan, Saulls, Michael, Scanlan, Tialei A., Schaefer, Tammie J., Schaupp, Daniel, Schneider, Gary P., Seebeck, Andreas, Sellers, R. Drew, Seto, Samantha C., Sevel, Romi-Lee, Shan, Yuxin, Sherwood, Matthew G., Singorahardjo, Maggie, Skaftadottir, Hanna Kristin, Skomra, Justyna, Smith, Jason L., Smith, Dallin O., Smith, James, Snow, Mason C., Sommerfeldt, Ryan D., Sorensen, Kate B., Sorensen, Trevor L., Spieler, Andrew C., Stallings, Matthew A., Stallings, Lesya, Stancill, Alan, Stanley, Jonathan D., Stefaniak, Chad M., Stephens, Nathaniel M., Stewart, Bryan W., Stratopoulos, Theophanis C., Street, Daniel A., Subedi, Meena, Summers, Scott L., Sundkvist, Charlotte H., Synn, Christina, Tadesse, Amanuel, Tapis, Gregory P., Tassin, Kerri, Taylor, Samantha, Teal, Mary, Teeter, Ryan, Tharapos, Meredith, Theis, Jochen C., Thomas, Jack, Thompson, Kristen S., Thornock, Todd A., Tietz, Wendy, Travalent, Anthony M., Trinkle, Brad S., Truelson, J. Mike, Turner, Michael C., Vagner, Brandon, Vakilzadeh, Hamid, van der Geest, Jesse, van Pelt, Victor, Vandervelde, Scott D., Vega, Jose, Vera-Muñoz, Sandra, Villanueva, Brigham, Vincent, Nishani Edirisinghe, Wagener, Martin, Walton, Stephanie, Warne, Rick C., Watanabe, Olena V., Watson, David, Watson, Marcia Weidenmier, Weber, Jill, Weirich, Thomas, West, Ashley N., Wilford, Amanda L., Wilson, Aaron B., Winrow, Brian, Winrow, Timothy, Winrow, Tasia S., Wiseman, Denise, Witte, Annie L., Wood, Bryan D., Wood, Jessica, Woolley, Darryl, Wright, Nicole S., Wu, Juan, Xiong, Xiaomei (Grazia), Yatsenko, Dimitri, Yazzie, Courtney E., Young, Glen M., Zhang, Chanyuan (Abigail), Zimmerman, Aleksandra B., and Zoet, Emily
- Abstract
18 april 2023, Item does not contain fulltext
- Published
- 2023
5. Professional skepticism and auditing
- Author
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Popoola, Ifeoluwa Tobi and Akinyele, Kazeem O.
- Published
- 2017
- Full Text
- View/download PDF
6. Motivating unrewarded task performance: The dual effects of incentives and an organisational value statement in a discretionary task setting
- Author
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Akinyele, Kazeem O., primary, Arnold, Vicky, additional, and Sutton, Steve G., additional
- Published
- 2021
- Full Text
- View/download PDF
7. The effect of information technology (IT) material weaknesses in internal control on chief financial officer (CFO) turnover
- Author
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Akinyele, Kazeem O., primary
- Published
- 2021
- Full Text
- View/download PDF
8. Motivating unrewarded task performance: The dual effects of incentives and an organisational value statement in a discretionary task setting.
- Author
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Akinyele, Kazeem O., Arnold, Vicky, and Sutton, Steve G.
- Subjects
DUAL-task paradigm ,INCENTIVE (Psychology) ,ORGANIZATIONAL effectiveness ,ORGANIZATIONAL citizenship behavior - Abstract
The purpose of this study is to examine how the presence of a value statement (an informal control) alters the effect of differing financial incentives (a formal control) in an environment consisting of both rewarded and unrewarded tasks. Results show that under fixed pay, the presence of a value statement motivates performance on important but unrewarded discretionary tasks. Conversely, under piece‐rate compensation, value statements negatively influence performance on unrewarded discretionary tasks. In contemporary work environments, where such discretionary tasks are common and important to organisational effectiveness, these results suggest that informal controls can have an important role in performance outcomes. [ABSTRACT FROM AUTHOR]
- Published
- 2022
- Full Text
- View/download PDF
9. Motivating Unrewarded Task Performance: The Dual Effects of Incentives and an Organizational Value Statement in a Multitask Setting
- Author
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O. Akinyele, Kazeem, primary
- Published
- 2020
- Full Text
- View/download PDF
10. Wording and Saliency Matter: The Impact of Incentive System and Organizational Value Statement on Employees' Performance
- Author
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Akinyele, Kazeem O., primary, Arnold, Vicky, additional, and Sutton, Steve G., additional
- Published
- 2019
- Full Text
- View/download PDF
11. Wording and Saliency Matter: The Impact of Incentive System and Organizational Value Statement on Employees' Performance.
- Author
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Akinyele, Kazeem O., Arnold, Vicky, and Sutton, Steve G.
- Subjects
SOCIAL norms ,WORK values ,EMPLOYEES ,SELF-interest ,MATTER - Abstract
This study extends recent research on the interaction of formal and informal controls that may create divergence between economic self-interest and social norms consistent with organizational belongingness. We use a sequence of two experiments to explore the interactive effects of performance incentives and a contemporary value statement promoting organizational belongingness. Experiment 1 focuses on the moderating effect of a general value statement, showing that a value statement increases (decreases) productivity associated with fixed pay (piece-rate) incentives. Experiment 2 further extends the work on value statements by reinforcing the value statement to increase the statement's saliency with employees. The results of the second experiment confirm that enhancing the saliency of the value statement through active delivery increases its moderating effect on productivity. On an overall basis, the results support our theorized disordinal interaction between formal and informal controls. Most notably, a value statement enhances productivity when incentivizing employees using fixed pay. [ABSTRACT FROM AUTHOR]
- Published
- 2020
- Full Text
- View/download PDF
12. Wording and Saliency Matter: The Impact of Incentive System and Organizational Value Statement on Employees’ Performance
- Author
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Akinyele, Kazeem, primary, Arnold, Vicky, additional, and Sutton, Steve G., additional
- Published
- 2018
- Full Text
- View/download PDF
13. The Effects of Incentives and an Organizational Value Statement on Employee Performance in a Multi-Task Setting
- Author
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Akinyele, Kazeem, primary, Arnold, Vicky, additional, and Libby, Theresa, additional
- Published
- 2018
- Full Text
- View/download PDF
14. The Impact of Incentive Systems and Organizational Value Statement Delivery on Employees' Performance
- Author
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Akinyele, Kazeem Olalekan, primary
- Published
- 2017
- Full Text
- View/download PDF
15. The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?
- Author
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Wood, David A., Achhpilia, Muskan P., Adams, Mollie T., Aghazadeh, Sanaz, Akinyele, Kazeem, Akpan, Mfon, Allee, Kristian D., Allen, Abigail M., Almer, Elizabeth D., Ames, Daniel, Arity, Viktor, Barr-Pulliam, Dereck, Basoglu, K. Asli, Belnap, Andrew, Bentley, Jeremiah W., Berg, Terje, Berglund, Nathan R., Berry, Erica, Bhandari, Avishek, Bhuyan, Md Nazmul Hasan, Black, Paul W., Blondeel, Eva, Bond, David, Bonrath, Annika, Borthick, A. Faye, Boyle, Erik S., Bradford, Marianne, Brandon, Duane M., Brazel, Joseph F., Brockbank, Bryan G., Burger, Marcus, Byzalov, Dmitri, Cannon, James N., Caro, Cecil, Carr, Abraham H., Cathey, Jack, Cating, Ryan, Charron, Kimberly, Chavez, Stacy, Chen, Jason, Chen, Jennifer C., Chen, Jennifer W., Cheng, Christine, Cheng, Xu, Christensen, Brant E., Church, Kimberly Swanson, Cicone, N. J., Constance, Patience, Cooper, Lauren A., Correia, Candice L., Coyne, Joshua, Cram, W. Alec, Curtis, Asher, Daigle, Ronald J., Dannemiller, Steve, Davenport, Stephan A., Dawson, Gregory S., De Meyst, Karen J. L., Dell, Scott, Demirkan, Sebahattin, Denison, Christine A., Desai, Hrishikesh, DeSimone, Steven, Diehl, Leah M., Dimes, Ruth, Dong, Bei, Donnelly, Amy, du Pon, Adam, Duan, Huijue Kelly, Duffey, Ada, Dunn, Ryan T., Durkin, Mary P., Dzuranin, Ann C., Eberle, Rachel M., Ege, Matthew S., El Mahdy, Dina, Esplin, Adam, Eulerich, Marc, Everaert, Patricia, Farah, Nusrat, Farish, Lauren, Favere-Marchesi, Michael, Fayard, Dutch, Filosa, Jessica R., Ford, Melinda, Franz, Diana R., Fulmer, Bachman P., Fulmer, Sarah, Furner, Zhan Z., Gantman, Sonia, Garner, Steve, Garrett, Jace, Geng, Xin, Golden, Joanna, Goldman, William, Gomez, Josue, Gooley, Mark, Granitto, Shawn P., Green, Karen Y., Greenman, Cindy L., Gupta, Gaurav, Guymon, Ronald N., Hale, Kevin, Harper, Christopher J., Hartt, S. Allen, Hawk, Holly, Hawkins, Steven R., Hawkins, Erin M., Hay, David C., Heinzelmann, Rafael, Henderson, Cassy D., Hendricks, Bradley E., Heninger, William G., Hill, Mary S., Holden, Nicole, Holderness, D. Kip, Holt, Travis P., Hoopes, Jeffrey L., Hsieh, Sheng-Feng, Huang, Feiqi, Huang, Hua-Wei, Huang, Ting-Chiao, Huels, Brian W., Hunter, Kara, Hurley, Patrick J., Inger, Kerry, Islam, Sharif, Ison, Isaac, Issa, Hussein, Jackson, Andrew B., Jackson, Scott C., Janvrin, Diane J., Jimenez, Peggy D., Johanson, Daniel, Judd, J. Scott, Kawada, Brett S., Kelton, Andrea Seaton, Kern, Sara, Kerr, Jon N., Keune, Marsha B., Kim, Mindy, Knox, Brian D., Kogan, Gregory, Kotb, Amr, Krane, Ronja, Kremin, Joleen, Krieg, Kimberly S., Kugel, Jonathan, Kulset, Ellen M., Kuruppu, Chamara, LaDuca, Garrison, Lamberton, Barbara A., Lamboy-Ruiz, Melvin A., Lang, Bradley, Larocque, Stephannie A., Larson, Melissa P., Lawson, Bradley P., Lawson, James G., Lee, Lorraine, Lenk, Margarita M., Li-Kuehne, Michelle, Liljegren, Jonathan, Lin, Yi-Hung, Liu, Wu-Po, Liu, Zishang, Lock, Brandon, Long, James H., Loraas, Tina, Lowensohn, Suzanne, Loy, Thomas R., Lyngstadaas, Hakim, Maas, Wim, MacGregor, Jason E., Madsen, Dag Øivind, Malone, Carissa L., Margolin, Maximilian, Marshall, Mary E., Martin, Rachel M., Mpofu, Colleen McClain, McCoy, Chris, McGuigan, Nicholas C., McSwain, Dwayne N., Meckfessel, Michele D., Mellon, Mark J., Melton, Olivia S., Mercado, Julie M., Mitsuda, Steven, Modugu, Kennedy, Moehrle, Stephen, Chaghervand, Amirali Moeini, Moffitt, Kevin, Moon, Joon Seok, Muehlmann, Brigitte, Murray, Johnna, Mwaungulu, Emmanuel S., Myers, Noah, Naegle, J. Conrad, Ndicu, Martin J., Nelson, Aaron S., Nguyen, Anh L., Niederkofler, Thomas, Nikbakht, Ehsan, O'Brien, Ann D., Ogunade, Kehinde M., O'Leary, Daniel, Oler, Mitchell J., Oler, Derek K., Olsen, Kari Joseph, Otalor, John I., Outlaw, Kyle W., Ozlanski, Michael. E., Parlier, Jenny, Paterson, Jeffrey S., Pearson, Christopher A., Petersen, Michael J., Petra, Steven T., Pickard, Matthew D., Pickerd, Jeffrey, Pinsker, Robert, Plante, Catherine, Plečnik, James M., Price, Richard A., Quick, Linda A., Raedy, Jana, Raschke, Robyn, Ravenscraft, Julie, Richardson, Vernon, Rixom, Brett A., Robertson, John F., Rock, Iyad, Romney, Miles A., Rozario, Andrea, Ruff, Michael F., Rupley, Kathleen, Saeedi, Ali, Saiewitz, Aaron, Salzsieder, Leigh W., Sarkar, Sayan, Saulls, Michael, Scanlan, Tialei A., Schaefer, Tammie J., Schaupp, Daniel, Schneider, Gary P., Seebeck, Andreas, Sellers, R. Drew, Seto, Samantha C., Sevel, Romi-Lee, Shan, Yuxin, Sherwood, Matthew G., Singorahardjo, Maggie, Skaftadottir, Hanna Kristin, Skomra, Justyna, Smith, Jason L., Smith, Dallin O., Smith, James, Snow, Mason C., Sommerfeldt, Ryan D., Sorensen, Kate B., Sorensen, Trevor L., Spieler, Andrew C., Stallings, Matthew A., Stallings, Lesya, Stancill, Alan, Stanley, Jonathan D., Stefaniak, Chad M., Stephens, Nathaniel M., Stewart, Bryan W., Stratopoulos, Theophanis C., Street, Daniel A., Subedi, Meena, Summers, Scott L., Sundkvist, Charlotte H., Synn, Christina, Tadesse, Amanuel, Tapis, Gregory P., Tassin, Kerri, Taylor, Samantha, Teal, Mary, Teeter, Ryan, Wood, David A., Achhpilia, Muskan P., Adams, Mollie T., Aghazadeh, Sanaz, Akinyele, Kazeem, Akpan, Mfon, Allee, Kristian D., Allen, Abigail M., Almer, Elizabeth D., Ames, Daniel, Arity, Viktor, Barr-Pulliam, Dereck, Basoglu, K. Asli, Belnap, Andrew, Bentley, Jeremiah W., Berg, Terje, Berglund, Nathan R., Berry, Erica, Bhandari, Avishek, Bhuyan, Md Nazmul Hasan, Black, Paul W., Blondeel, Eva, Bond, David, Bonrath, Annika, Borthick, A. Faye, Boyle, Erik S., Bradford, Marianne, Brandon, Duane M., Brazel, Joseph F., Brockbank, Bryan G., Burger, Marcus, Byzalov, Dmitri, Cannon, James N., Caro, Cecil, Carr, Abraham H., Cathey, Jack, Cating, Ryan, Charron, Kimberly, Chavez, Stacy, Chen, Jason, Chen, Jennifer C., Chen, Jennifer W., Cheng, Christine, Cheng, Xu, Christensen, Brant E., Church, Kimberly Swanson, Cicone, N. J., Constance, Patience, Cooper, Lauren A., Correia, Candice L., Coyne, Joshua, Cram, W. Alec, Curtis, Asher, Daigle, Ronald J., Dannemiller, Steve, Davenport, Stephan A., Dawson, Gregory S., De Meyst, Karen J. L., Dell, Scott, Demirkan, Sebahattin, Denison, Christine A., Desai, Hrishikesh, DeSimone, Steven, Diehl, Leah M., Dimes, Ruth, Dong, Bei, Donnelly, Amy, du Pon, Adam, Duan, Huijue Kelly, Duffey, Ada, Dunn, Ryan T., Durkin, Mary P., Dzuranin, Ann C., Eberle, Rachel M., Ege, Matthew S., El Mahdy, Dina, Esplin, Adam, Eulerich, Marc, Everaert, Patricia, Farah, Nusrat, Farish, Lauren, Favere-Marchesi, Michael, Fayard, Dutch, Filosa, Jessica R., Ford, Melinda, Franz, Diana R., Fulmer, Bachman P., Fulmer, Sarah, Furner, Zhan Z., Gantman, Sonia, Garner, Steve, Garrett, Jace, Geng, Xin, Golden, Joanna, Goldman, William, Gomez, Josue, Gooley, Mark, Granitto, Shawn P., Green, Karen Y., Greenman, Cindy L., Gupta, Gaurav, Guymon, Ronald N., Hale, Kevin, Harper, Christopher J., Hartt, S. Allen, Hawk, Holly, Hawkins, Steven R., Hawkins, Erin M., Hay, David C., Heinzelmann, Rafael, Henderson, Cassy D., Hendricks, Bradley E., Heninger, William G., Hill, Mary S., Holden, Nicole, Holderness, D. Kip, Holt, Travis P., Hoopes, Jeffrey L., Hsieh, Sheng-Feng, Huang, Feiqi, Huang, Hua-Wei, Huang, Ting-Chiao, Huels, Brian W., Hunter, Kara, Hurley, Patrick J., Inger, Kerry, Islam, Sharif, Ison, Isaac, Issa, Hussein, Jackson, Andrew B., Jackson, Scott C., Janvrin, Diane J., Jimenez, Peggy D., Johanson, Daniel, Judd, J. Scott, Kawada, Brett S., Kelton, Andrea Seaton, Kern, Sara, Kerr, Jon N., Keune, Marsha B., Kim, Mindy, Knox, Brian D., Kogan, Gregory, Kotb, Amr, Krane, Ronja, Kremin, Joleen, Krieg, Kimberly S., Kugel, Jonathan, Kulset, Ellen M., Kuruppu, Chamara, LaDuca, Garrison, Lamberton, Barbara A., Lamboy-Ruiz, Melvin A., Lang, Bradley, Larocque, Stephannie A., Larson, Melissa P., Lawson, Bradley P., Lawson, James G., Lee, Lorraine, Lenk, Margarita M., Li-Kuehne, Michelle, Liljegren, Jonathan, Lin, Yi-Hung, Liu, Wu-Po, Liu, Zishang, Lock, Brandon, Long, James H., Loraas, Tina, Lowensohn, Suzanne, Loy, Thomas R., Lyngstadaas, Hakim, Maas, Wim, MacGregor, Jason E., Madsen, Dag Øivind, Malone, Carissa L., Margolin, Maximilian, Marshall, Mary E., Martin, Rachel M., Mpofu, Colleen McClain, McCoy, Chris, McGuigan, Nicholas C., McSwain, Dwayne N., Meckfessel, Michele D., Mellon, Mark J., Melton, Olivia S., Mercado, Julie M., Mitsuda, Steven, Modugu, Kennedy, Moehrle, Stephen, Chaghervand, Amirali Moeini, Moffitt, Kevin, Moon, Joon Seok, Muehlmann, Brigitte, Murray, Johnna, Mwaungulu, Emmanuel S., Myers, Noah, Naegle, J. Conrad, Ndicu, Martin J., Nelson, Aaron S., Nguyen, Anh L., Niederkofler, Thomas, Nikbakht, Ehsan, O'Brien, Ann D., Ogunade, Kehinde M., O'Leary, Daniel, Oler, Mitchell J., Oler, Derek K., Olsen, Kari Joseph, Otalor, John I., Outlaw, Kyle W., Ozlanski, Michael. E., Parlier, Jenny, Paterson, Jeffrey S., Pearson, Christopher A., Petersen, Michael J., Petra, Steven T., Pickard, Matthew D., Pickerd, Jeffrey, Pinsker, Robert, Plante, Catherine, Plečnik, James M., Price, Richard A., Quick, Linda A., Raedy, Jana, Raschke, Robyn, Ravenscraft, Julie, Richardson, Vernon, Rixom, Brett A., Robertson, John F., Rock, Iyad, Romney, Miles A., Rozario, Andrea, Ruff, Michael F., Rupley, Kathleen, Saeedi, Ali, Saiewitz, Aaron, Salzsieder, Leigh W., Sarkar, Sayan, Saulls, Michael, Scanlan, Tialei A., Schaefer, Tammie J., Schaupp, Daniel, Schneider, Gary P., Seebeck, Andreas, Sellers, R. Drew, Seto, Samantha C., Sevel, Romi-Lee, Shan, Yuxin, Sherwood, Matthew G., Singorahardjo, Maggie, Skaftadottir, Hanna Kristin, Skomra, Justyna, Smith, Jason L., Smith, Dallin O., Smith, James, Snow, Mason C., Sommerfeldt, Ryan D., Sorensen, Kate B., Sorensen, Trevor L., Spieler, Andrew C., Stallings, Matthew A., Stallings, Lesya, Stancill, Alan, Stanley, Jonathan D., Stefaniak, Chad M., Stephens, Nathaniel M., Stewart, Bryan W., Stratopoulos, Theophanis C., Street, Daniel A., Subedi, Meena, Summers, Scott L., Sundkvist, Charlotte H., Synn, Christina, Tadesse, Amanuel, Tapis, Gregory P., Tassin, Kerri, Taylor, Samantha, Teal, Mary, and Teeter, Ryan
- Abstract
ChatGPT, a language-learning model chatbot, has garnered considerable attention for its ability to respond to users’ questions. Using data from 14 countries and 186 institutions, we compare ChatGPT and student performance for 28,085 questions from accounting assessments and textbook test banks. As of January 2023, ChatGPT provides correct answers for 56.5 percent of questions and partially correct answers for an additional 9.4 percent of questions. When considering point values for questions, students significantly outperform ChatGPT with a 76.7 percent average on assessments compared to 47.5 percent for ChatGPT if no partial credit is awarded and 56.5 percent if partial credit is awarded. Still, ChatGPT performs better than the student average for 15.8 percent of assessments when we include partial credit. We provide evidence of how ChatGPT performs on different question types, accounting topics, class levels, open/closed assessments, and test bank questions. We also discuss implications for accounting education and research.
16. Three Studies Examining The Effects of Informal Management Control Systems and Incentive Compensation Schemes on Employees' Performance
- Author
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Akinyele, Kazeem
- Subjects
- Accounting
- Abstract
This dissertation is comprised of three studies investigating the effects of informal management control systems (MCS) and different types of incentive compensation schemes on employees' performance. Prior research describes informal MCS as implicit sets of structures that management adopts to encourage employees to act in a way that aligns with overall organizational goals (Berry et al. 2009). Management usually puts informal MCS in place to inspire self-regulation behaviors among employees; hence, management may not reward or penalize employee behavior that is consistent or inconsistent with this informal MCS (Berry et al. 2009; Christ et al. 2008). Informal controls are implied by social pressures, such as employees' feedback, and management communication, such as a value statement or the organizational culture, where no explicit enforcement measures exist (Berry et al. 2009; Kachelmeier, Thornock and Williamson 2015). The first study examines whether the presence of a value statement (an informal MCS) can be used to motivate employees to perform important, but uncompensated subsequent tasks. The second study extends the first study by examining whether the interactive method of delivery of a value statement (informal MCS) can be used in conjunction with an incentive scheme to improve employees' performance. Lastly, the third study investigates the impact of an important aspect of organizational context, specifically organizational culture (informal MCS), and different types of incentive compensation schemes on strategy surrogation. The first study investigates whether the presence of a value statement (an informal MCS) can be used to motivate employees to perform important, but uncompensated tasks. Additionally, this study seeks to examine the type of incentive scheme that will result in the highest subsequent uncompensated task performance in the presence of an organizational value statement. Considering that incentive contracts cannot completely govern all the employees' responsibilities (Christ, Emett, Summers and Wood 2012), this study investigates how employees will perform their important but uncompensated tasks. The study shows that under fixed pay compensation, the presence of a value statement improves the performance of employees compared to the absence of a value statement. Conversely, under a piece rate incentive compensation, the presence of a value statement negatively influences the performance of employees in the important but uncompensated task. The study also shows that the intrinsic motivation of employees operating under piece rate compensation is more likely to be crowded out by their incentive pay relative to employees operating under a fixed wage. The second study examines whether the interactive method of delivery of a value statement (informal MCS) through electronic integration can be used in conjunction with an incentive scheme to improve employees' performance. Prior research shows that effectiveness of incentive systems is influenced by the presence or absence of a nonbinding value statement in the organization. A value statement is a declaration that communicates an organization's priorities and core beliefs to its customers and employees. Drawing upon the mere-exposure effect, the results of the study show that the employees who experience the interactive delivery of a value statement do not perform significantly better than employees who experience the passive delivery of a value statement. However, employees who receive a piece-rate incentive perform significantly better than employees who receive a fixed pay incentive. As predicted, the method of delivery of an organizational value statement moderates the effectiveness of a fixed pay incentive scheme. The third study draws upon the theory of inattentional blindness to investigate whether different types of organizational culture, control dominant or flexibility dominant, impacts strategy surrogation. Strategy surrogation occurs when managers focus on the measures in the SPMS on which they are compensated and completely or partially lose focus on the overall strategic objectives of the organization (Choi et al. 2012, 2013). Organizational culture is defined as a set of dominant values, beliefs, and assumptions that governs how people behave in organizations (Henri 2006). The results of the study show that there is no significant difference between employees operating under a control-dominant culture and employees operating under a flexibility-dominant culture. Similarly, the type of organizational culture does not moderate the relationship between incentive systems and strategy surrogation. However, employees operating under a pay-for-performance compensation scheme significantly surrogate more than employees operating under a fixed pay compensation scheme. Collectively these studies contribute to management accounting research by examining how different types of informal MCS such as organizational value statement and organizational culture interact with incentive compensation scheme. Specifically, these three studies highlight how and when we can use informal MCS to improve employees' performance as well as their decision making in the organization. Study one contributes to research and practice by highlighting situations where a pay-for-performance incentive scheme may result in unintended consequences. Study two contributes to the management control literature by demonstrating how utilizing technology can enhance the delivery of an organization's value statement and ultimately improve employees' performance. Study three contributes to the incentives and organizational culture literature as well as strategy surrogation research by examining institutional factors that may inhibit or exacerbate surrogation.
- Published
- 2017
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