ABSTRACT: This study extends prior

ABSTRACT: This study extends prior research by examining a fairly common sequence of business events: numeric outcome information is produced and reviewed, decisions are influenced by this information, and the process repeats (i.e., a feedback loop occurs). We find that incentivized decision makers exhibit substantial decision improvement after only one iteration of summary outcome feedback.
In contrast, other between-subjects groups fail to improve performance across iterations of Luft and Shields’ (2001) forecasting task.
Our results suggest that financial incentives and outcome feedback are both critical to performanceimprovement in relatively complex iterative tasks.
When either incentives or feedback is absent, performance suffers.
While prior research has found outcome feedback relatively ineffective at improving complex task performance, our results indicate that outcome feedback and incentives complement each other to improve performance.
We believe exploring the interaction of incentives and feedback offers interesting avenues for future accounting research.

ผลลัพธ์ (อังกฤษ) 2:

ABSTRACT: This study extends prior research by examining a fairly common sequence of business events: numeric outcome information is produced and reviewed, decisions are influenced by this information, and the process repeats (ie, a feedback loop occurs). We Find that incentivized decision makers Exhibit substantial decision Improvement after only one iteration of Summary outcome Feedback.
In contrast, Other between-subjects groups Fail to improve Performance Across iterations of Luft and Shields' (2001) forecasting Task.
Our results suggest that Financial Incentives. and outcome Feedback are both Critical to Performanceimprovement in relatively Complex iterative Tasks.
When either Incentives or Feedback is absent, Performance suffers.
While prior Research has Found outcome Feedback relatively ineffective at improving Complex Task Performance, our results indicate that outcome Feedback and Incentives complement each. Other Performance to improve.
We Believe exploring the Interaction of Incentives and Feedback Interesting offers avenues for accounting Future Research.