تبیین انتخاب قراردادهای انگیزشی ترکیبی: قراردادهای بازپس‌گیری
محورهای موضوعی : حسابداری مدیریت
ساسان مهرانی
1
(دانشیار حسابداری، دانشگاه تهران، تهران، ایران)
محسن مطمئن
2
(دکتری حسابداری، دانشگاه تهران، تهران، ایران.)
کلید واژه: زیانگریزی, قراردادهای بازپس‌گیری, حسابداری مدیریت, چارچوب‌گرایی,
چکیده مقاله :
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.
This study explains the individual’s behavior toward profits and losses contained in differently framed combined incentive contracts. Individual’s risk preferences and loss preferences are measured using Holt and Laury (2002) measure of risk aversion and Brink and Rankin (2013) measure of loss aversion, respectively. The last measure was adjusted with compensation characteristics in Iran. The relationship between these preferences and individual’s behavior under economically equivalent contracts of different frames is examined using experiment. Participating 92 subjects as well as conducting four separate experiments, the result indicated that there is a negative relationship between loss aversion and accepatance of contracts which have penalty component. Also, subjects preferred the first clawback contract (bonus>penalty) rather than the second clawback contract (bonus<penalty). In other words, contracts framing as well as endowment effect play a vital role in individual choices. Failure of common economic theories in explaining of individual behavior is confirmed in this study.
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