激励方案、人格特质与预算松弛——一项实验研究
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摘要
本文将心理学中经典的"大五人格"理论引入预算松弛研究,运用实验研究的方法,探究不同激励方案与人格特质对预算松弛的影响。本文研究发现,与松弛导向型激励方案相比,真实导向型激励方案更能降低预算下级的预算松弛程度;高随和性的预算下级制造的预算松弛程度更低,高尽责性的预算下级制造的预算松弛程度更低;对于低随和性和低尽责性的预算下级,真实导向型激励方案比松弛导向型激励方案更能降低其预算松弛的程度,激励方案和随和性对于预算松弛具有交互影响。本文研究结果进一步表明,对于企业管理者,合理的激励方案和人格特质中的高随和性及高尽责性都能促使预算下级约束自身的不诚实行为,降低预算松弛的程度;对于随和性和尽责性较低的预算下级,其人格特质发挥的内在约束作用不及随和性和尽责性较高的预算下级,对于这一类预算下级,激励方案的优化对降低预算松弛具有更重要的意义。
This paper introduces the classical "Big Five Personality" theory in psychology into the study of budget slack and explores the effects of different incentive schemes and personality traits on budget slack by means of experimental research. The results of this study show that, compared with the relaxation-oriented incentive scheme, the real-oriented incentive scheme can reduce the degree of budget slack of the budget subordinate; the budget slack of the high-easygoing budget subordinate manufacturing is lower; the budget slack of the high-responsible budget subordinate manufacturing is lower; the budget slack of the low-easygoing and low-exhaustion is lower; and the budget slack of the low-easygoing Responsible budget subordinates, real-oriented incentive scheme than relaxed-oriented incentive scheme can reduce the degree of budget slack, incentive scheme and easy-going for budget slack has an interactive effect. The results of this study further show that reasonable incentive schemes and high easiness and high responsibility in personality traits can promote budget subordinates to restrain their dishonesty behavior and reduce the degree of budget slack; for budget subordinates with low easiness and responsibility, their personality traits play a role. Internal constraints are less effective than easy-going and responsible budget subordinates. For this kind of budget subordinates, the optimization of incentive schemes is more important to reduce budget slack.According to experimental research and data analysis, the paper finds that the truth-inducing incentive scheme is better than the slack-inducing incentive scheme in the aspect of reducing the degree of budgetary slack, and high agreeable and conscientious budget subordinates make the lower degree of budgetary slack. For low agreeable and conscientious budget subordinates, the truth-inducing incentive scheme can reduce budgetary slack in a greater degree in contract to slack-inducing incentive scheme. And Incentive schemes and agreeableness has interaction for budgetary slack. For managers, the incentive schemes and personality traits have certain influence on budgetary slack. Reasonable incentive schemes and high agreeableness and conscientiousness in personality traits would promote budget subordinates to constraint their dishonesty and reduce the degree of budgetary slack, which helps promote the efficiency of the budget management in organizations. For lower agreeable and conscientious budget subordinates, the constraint effect of their personality traits is not greater than that of those who have higher agreeableness and conscientiousness in personality traits, according to this kind of budget subordinates, optimizing motivation program has a more important significance for reducing budgetary slack. Therefore, enterprises should pay attention to the optimization design of incentive plan and should use more reasonable incentives to promote experimental subjects reporting honest budget to inhibit budgetary slack in the budget management process. And enterprises can choose high agreeable and conscientious employees to reduce the degree of budgetary slack. Meanwhile, implementing more reasonable incentive schemes according to different personality traits of budget subordinates can achieve better results.This paper selects a unique perspective. Incentive scheme has been the focus of scholars in the study of budget management, and factors associated with "people" are hot topics in the field of management accounting and budget management. As to budgetary slack, an important issue in the budget management, the paper explores the influence of incentive scheme and personality traits on budgetary slack. At the same time, this paper uses the mainstream research method in the foreign management accounting field—experimental research method, which can be better able to access data, providing supports to management accounting. The essence of management is the management of people, so managers should consider more on the impact of human factors in the budget management process. This paper provides a new idea for the enterprise managers dealing with the behavior of budgetary slack.
This paper introduces the classical "Big Five Personality" theory in psychology into the study of budget slack and explores the effects of different incentive schemes and personality traits on budget slack by means of experimental research. The results of this study show that, compared with the relaxation-oriented incentive scheme, the real-oriented incentive scheme can reduce the degree of budget slack of the budget subordinate; the budget slack of the high-easygoing budget subordinate manufacturing is lower; the budget slack of the high-responsible budget subordinate manufacturing is lower; the budget slack of the low-easygoing and low-exhaustion is lower; and the budget slack of the low-easygoing Responsible budget subordinates, real-oriented incentive scheme than relaxed-oriented incentive scheme can reduce the degree of budget slack, incentive scheme and easy-going for budget slack has an interactive effect. The results of this study further show that reasonable incentive schemes and high easiness and high responsibility in personality traits can promote budget subordinates to restrain their dishonesty behavior and reduce the degree of budget slack; for budget subordinates with low easiness and responsibility, their personality traits play a role. Internal constraints are less effective than easy-going and responsible budget subordinates. For this kind of budget subordinates, the optimization of incentive schemes is more important to reduce budget slack.According to experimental research and data analysis, the paper finds that the truth-inducing incentive scheme is better than the slack-inducing incentive scheme in the aspect of reducing the degree of budgetary slack, and high agreeable and conscientious budget subordinates make the lower degree of budgetary slack. For low agreeable and conscientious budget subordinates, the truth-inducing incentive scheme can reduce budgetary slack in a greater degree in contract to slack-inducing incentive scheme. And Incentive schemes and agreeableness has interaction for budgetary slack. For managers, the incentive schemes and personality traits have certain influence on budgetary slack. Reasonable incentive schemes and high agreeableness and conscientiousness in personality traits would promote budget subordinates to constraint their dishonesty and reduce the degree of budgetary slack, which helps promote the efficiency of the budget management in organizations. For lower agreeable and conscientious budget subordinates, the constraint effect of their personality traits is not greater than that of those who have higher agreeableness and conscientiousness in personality traits, according to this kind of budget subordinates, optimizing motivation program has a more important significance for reducing budgetary slack. Therefore, enterprises should pay attention to the optimization design of incentive plan and should use more reasonable incentives to promote experimental subjects reporting honest budget to inhibit budgetary slack in the budget management process. And enterprises can choose high agreeable and conscientious employees to reduce the degree of budgetary slack. Meanwhile, implementing more reasonable incentive schemes according to different personality traits of budget subordinates can achieve better results.This paper selects a unique perspective. Incentive scheme has been the focus of scholars in the study of budget management, and factors associated with "people" are hot topics in the field of management accounting and budget management. As to budgetary slack, an important issue in the budget management, the paper explores the influence of incentive scheme and personality traits on budgetary slack. At the same time, this paper uses the mainstream research method in the foreign management accounting field—experimental research method, which can be better able to access data, providing supports to management accounting. The essence of management is the management of people, so managers should consider more on the impact of human factors in the budget management process. This paper provides a new idea for the enterprise managers dealing with the behavior of budgetary slack.
引文
[1]Skinner B F.The Steep and Thorny Way to a Science Of Behavior[J].American Psychologist,1975,30,(1):42-49.
[2]刘俊勇,李鹤尊.预算管理系统分析框架的开发:基于管理控制的视角[J].北京:财务研究,2017,(1):69-77.
[3]Costa,P.T.,and R.R.McCrae.The NEO-PI/NEO-FFI Manual Supplement[M].Odessa,Fla:Psychological Assessment Resources,1989.
[4]Chow,C.W.,J.C.Cooper,and W.S.Waller. Participative Budgeting:Effects of a Truth-Inducing Pay Scheme and Information[J].The Accounting Review,1988,63,(1):111-122.
[5]Weitzman,M.L.The New Soviet Incentive Model[J].Bell Journal of Economics,1976,7,(1):251-257.
[6]吴粒,王芳芳,袁知柱.报酬方案和资源分配对预算松弛影响的实验研究:基于调整型资源分配方式的一个检验[J].天津:南开管理评论,2012,(2):151-160.
[7]Allport,G.W.The Functional Autonomy of Motives[J].American Journal of Psychology,1937,50,(1/4):141-156.
[8]Cattell,J.American Men of Science[M].American Men of Science:The Science Press,1944.
[9]徐学俊.人格心理学——理论·方法·案例[M].武汉:华中科技大学出版社,2012.
[10]朱作燕.大五人格对工作绩效评价的影响[D].上海交通大学,2012.
[11]兰迪.拉森,戴维·巴斯.人格特质[M].北京:人民邮电出版社,2012.
[12]Robbins,S.P.,and Judge T.A..Organizational Behavior:International Edition[J].Journal of Conflict Resolution,2008,10,(3):297-313.
[13]Eisenberg,N.Emotion,regulation,and Moral Development.[J].Annual Review of Psychology,2000,51,(51):665-697.
[14]Deigh,J.Empathy and Universalizability[J].Ethics,1995,105,(4):743-763.
[15]Costa,P.T.,and R.R.McCrae.Revised NEO Personality Inventory(NEO PI-R)and NEO Five-Factor Inventory(NEO-FFI)[M].Odessa,Fla:Psychological Assessment Resources,1992.
[16]唐春勇.大五个性和工作态度对关联绩效影响的实证研究[D].成都:西南交通大学,2006.
[17]Mischel,W.Personality and Assessment.[J].American Journal of Psychology,1969,81,(4):609.
[18]邓德强,刘昊天,谢华,苗霄玮.外在控制与自我控制在抑制预算松弛中的作用:基于差异调查和道德认知的实验研究[J]. 北京:会计研究,2014,(4):49-57,96.
[19]Kaplan,R.,and A.A.Atkinson.Advanced Management Accounting[M].Prentice Hall International,1998.
[20]Pytlik Zillig,L.M.,S.H.Hemenover,and R.A.Dienstbier.What Do We Assess When We Assess a Big 5 Trait? A Content Analysis of The Affective,Behavioral,and Cognitive Processes Represented in Big 5 Personality Inventories[J].Personality and Social Psychology Bulletin,2002,(28):847-858.
[21]Yik,M.S.,and M.H.Bond.Exploring The Dimensions of Chinese Person Perception With Indigenous and Imposed Constructs:Creating A Culturally Balanced Scale[J].International Journal of Psychology,1993,(28):75-95.
[22]姚若松,梁乐瑶.大五人格量表简化版(NEO-FFI)在大学生人群的应用分析[J].长沙:中国临床心理学杂志,2010,(4):457-459.
[23]Young,S.M.Participative Budgeting:The Effects of Risk Aversion and Asymmetric Information on Budgetary Slack[J].Journal of Accounting Research,1985,23,(2):829-842.
[24]Chow,C.W.,J.C.Cooper,and W.S.Waller.Participative Budgeting:Effects of a Truth-Inducing Pay Scheme and Information[J].The Accounting Review,1988,63,(1):111-122.
[25]郑石桥,王建军.信息不对称和报酬方案对预算松弛的影响研究[J]. 北京:会计研究,2008,(5):61-68.
[26]Stevens,D.E.The Effects of Reputation and Ethics on Budgetary Slack[J].Journal of Management Accounting Research,2002,(14):153-171.
[27]Chung,J.,and G.S.Monroe.Exploring Social Desirability Bias[J].Journal of Business Ethics,2003,44,(4):291-302.
[28]张国有.管理的动轮机制[J]. 北京:经济管理,2018,(1):5-21.
[29]雒敏.公司特征、预算松弛与盈余管理[J]. 北京:经济管理,2010,(4):129-137.
(1)Weitzman(1976)汇总前人研究成果,提出真实导向型激励方案,引导预算下级提供预算目标实现情况的真实信息。该方案具体如下:若X≥X1,R=w+K1(X1-X0)+K2(X-X1);若X (2)大五人格是现代人格特质研究领域公认的、最有影响力的理论之一。基于大五人格理论,人格的特质主要由五个维度组成,分别是外倾性(extroversion)、随和性(agreeableness)、情绪稳定性(neuroticism)、尽责性(conscientiousness)和开放性(openness)。其中,外倾性得分较高的人反映为有活力、热情、爱好交际、精力充沛;随和性得分较高的人喜欢帮助他人、更有同情心;情绪稳定性又称神经质性,这一维度得分较高代表情绪容易波动,反之则较为平静;尽责性得分较高的人通常比较谨慎、有计划、有组织;开放性得分较高的人思维活跃、创新性高,是较为独立的思考者。大五人格特质理论已在世界范围内的众多群体中得到了验证。同时,大五人格特质也被应用于个体在组织中的行为分析。个体在每个维度中的得分不同、特点不同,将影响到他们在组织中的行为,如工作绩效、道德决策等。
(3)参与前期预实验的被试的平均水平为每一轮次(即每分钟)编译四道题目。因此本实验的预算建议数定为4。
(4)为了保证实验任务的难度和确定性一致,本次实验中训练阶段和工作阶段的题目均由电脑自动生成。
(5)本次实验共向实验被试支付报酬800元,每名被试获得的平均报酬为9.52元,占用被试45分钟时间。这一薪酬水平与在校生实习工资水平一致,因此能够对被试产生激励作用。
[2]刘俊勇,李鹤尊.预算管理系统分析框架的开发:基于管理控制的视角[J].北京:财务研究,2017,(1):69-77.
[3]Costa,P.T.,and R.R.McCrae.The NEO-PI/NEO-FFI Manual Supplement[M].Odessa,Fla:Psychological Assessment Resources,1989.
[4]Chow,C.W.,J.C.Cooper,and W.S.Waller. Participative Budgeting:Effects of a Truth-Inducing Pay Scheme and Information[J].The Accounting Review,1988,63,(1):111-122.
[5]Weitzman,M.L.The New Soviet Incentive Model[J].Bell Journal of Economics,1976,7,(1):251-257.
[6]吴粒,王芳芳,袁知柱.报酬方案和资源分配对预算松弛影响的实验研究:基于调整型资源分配方式的一个检验[J].天津:南开管理评论,2012,(2):151-160.
[7]Allport,G.W.The Functional Autonomy of Motives[J].American Journal of Psychology,1937,50,(1/4):141-156.
[8]Cattell,J.American Men of Science[M].American Men of Science:The Science Press,1944.
[9]徐学俊.人格心理学——理论·方法·案例[M].武汉:华中科技大学出版社,2012.
[10]朱作燕.大五人格对工作绩效评价的影响[D].上海交通大学,2012.
[11]兰迪.拉森,戴维·巴斯.人格特质[M].北京:人民邮电出版社,2012.
[12]Robbins,S.P.,and Judge T.A..Organizational Behavior:International Edition[J].Journal of Conflict Resolution,2008,10,(3):297-313.
[13]Eisenberg,N.Emotion,regulation,and Moral Development.[J].Annual Review of Psychology,2000,51,(51):665-697.
[14]Deigh,J.Empathy and Universalizability[J].Ethics,1995,105,(4):743-763.
[15]Costa,P.T.,and R.R.McCrae.Revised NEO Personality Inventory(NEO PI-R)and NEO Five-Factor Inventory(NEO-FFI)[M].Odessa,Fla:Psychological Assessment Resources,1992.
[16]唐春勇.大五个性和工作态度对关联绩效影响的实证研究[D].成都:西南交通大学,2006.
[17]Mischel,W.Personality and Assessment.[J].American Journal of Psychology,1969,81,(4):609.
[18]邓德强,刘昊天,谢华,苗霄玮.外在控制与自我控制在抑制预算松弛中的作用:基于差异调查和道德认知的实验研究[J]. 北京:会计研究,2014,(4):49-57,96.
[19]Kaplan,R.,and A.A.Atkinson.Advanced Management Accounting[M].Prentice Hall International,1998.
[20]Pytlik Zillig,L.M.,S.H.Hemenover,and R.A.Dienstbier.What Do We Assess When We Assess a Big 5 Trait? A Content Analysis of The Affective,Behavioral,and Cognitive Processes Represented in Big 5 Personality Inventories[J].Personality and Social Psychology Bulletin,2002,(28):847-858.
[21]Yik,M.S.,and M.H.Bond.Exploring The Dimensions of Chinese Person Perception With Indigenous and Imposed Constructs:Creating A Culturally Balanced Scale[J].International Journal of Psychology,1993,(28):75-95.
[22]姚若松,梁乐瑶.大五人格量表简化版(NEO-FFI)在大学生人群的应用分析[J].长沙:中国临床心理学杂志,2010,(4):457-459.
[23]Young,S.M.Participative Budgeting:The Effects of Risk Aversion and Asymmetric Information on Budgetary Slack[J].Journal of Accounting Research,1985,23,(2):829-842.
[24]Chow,C.W.,J.C.Cooper,and W.S.Waller.Participative Budgeting:Effects of a Truth-Inducing Pay Scheme and Information[J].The Accounting Review,1988,63,(1):111-122.
[25]郑石桥,王建军.信息不对称和报酬方案对预算松弛的影响研究[J]. 北京:会计研究,2008,(5):61-68.
[26]Stevens,D.E.The Effects of Reputation and Ethics on Budgetary Slack[J].Journal of Management Accounting Research,2002,(14):153-171.
[27]Chung,J.,and G.S.Monroe.Exploring Social Desirability Bias[J].Journal of Business Ethics,2003,44,(4):291-302.
[28]张国有.管理的动轮机制[J]. 北京:经济管理,2018,(1):5-21.
[29]雒敏.公司特征、预算松弛与盈余管理[J]. 北京:经济管理,2010,(4):129-137.
(1)Weitzman(1976)汇总前人研究成果,提出真实导向型激励方案,引导预算下级提供预算目标实现情况的真实信息。该方案具体如下:若X≥X1,R=w+K1(X1-X0)+K2(X-X1);若X
(3)参与前期预实验的被试的平均水平为每一轮次(即每分钟)编译四道题目。因此本实验的预算建议数定为4。
(4)为了保证实验任务的难度和确定性一致,本次实验中训练阶段和工作阶段的题目均由电脑自动生成。
(5)本次实验共向实验被试支付报酬800元,每名被试获得的平均报酬为9.52元,占用被试45分钟时间。这一薪酬水平与在校生实习工资水平一致,因此能够对被试产生激励作用。