تبیین انتخاب قراردادهای انگیزشی ترکیبی: قراردادهای بازپس‌گیری
الموضوعات : حسابداری مدیریت
ساسان مهرانی
1
(دانشیار حسابداری، دانشگاه تهران، تهران، ایران)
محسن مطمئن
2
(دکتری حسابداری، دانشگاه تهران، تهران، ایران.)
الکلمات المفتاحية: زیانگریزی, قراردادهای بازپس‌گیری, حسابداری مدیریت, چارچوب‌گرایی,
ملخص المقالة :
ین پژوهش رفتار افراد را نسبت به قراردادهای انگیزشی ترکیبی مختلف مبتنی بر سود و زیان مورد تبیین قرار می‌دهد. ترجیحات ریسک با استفاده از معیار ریسک‌گریزی هالت و لاری (2002) و ترجیحات زیان با استفاده از معیار زیانگریزی برینک و رنکین (2013) با اندکی تغییرات با توجه به شرایط پرداخت حقوق و مزایا در ایران، اندازه‌گیری شد. رابطه میان این ترجیحات و رفتار افراد طبق قراردادهای انگیزشی متفاوت ولی از لحاظ اقتصادی یکسان، با استفاده از روش آزمایشگاهی مورد بررسی قرار گرفت. با استفاده از 92 نفر آزمودنی و انجام چهار مرحله آزمایش جداگانه، نتایج حاصل از تحقیق نشان داد که رابطه‌ای منفی میان زیانگریزی و قبول قراردادهای دارای جریمه وجود دارد. همچنین افراد قرارداد بازپس‌گیری نوع اول را که در آن پاداش بیشتر از جریمه است به قرارداد بازپس‌گیری نوع دوم که در آن جریمه بیشتر از پاداش است، ترجیح می‌دهند. چارچوب‌گرایی قراردادها و اثر مالکیت در انتخاب افراد نقش بسیار مهمی را ایفا می‌کند. عدم موفقیت تئوری‌های مرسوم عقلانیت اقتصادی در توضیح رفتار افراد در این پژوهش به اثبات رسید.
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