Cognitive Orientation and Incentive System on Team Performance: Experimental Studies in Accounting Decision Making

Yusnaini, Yusnaini and Arista, Hakiki and Sri Maryati, Maryati (2023) Cognitive Orientation and Incentive System on Team Performance: Experimental Studies in Accounting Decision Making. International Journal of Management Studies and Social Science Research, 5 (2). pp. 281-289. ISSN 2582-0265

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Abstract

At this time the organization has adopted a group or team-based structure in operation and coordination in order to improve performance (Libby and Thorne, 2009; Chenhall, 2008). However, team-based structures are not necessarily able to improve performance. Economic literature states that working in a team can decrease performance due to potential conflicts between individuals within the team and group incentives. Instead, organizational literature shows that working in a team can improve performance through collectivist cognitive orientation. The study aims to analyze how the incentive system and cognitive orientation (individualized or collectivist) influence team performance. This research uses experimental design to accounting students and using 2x2 factorial design scenarios. The results showed that the collectivist orientation team had higher performance than the individualist cognitive oriented team without considering the type of incentive scheme provided. The results of this study also indicate that the variation of incentive schemes has little effect on the performance of collectivist groups compared to individualist groups.

Item Type:	Article
Uncontrolled Keywords:	cognitive orientation, incentive system, teamwork, performance
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Dr. Yusnaini Yusnaini
Date Deposited:	01 May 2023 00:04
Last Modified:	01 May 2023 00:04
URI:	http://repository.unsri.ac.id/id/eprint/98537

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