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Experimental evidence on financial incentives, information and decision-making

Lookup NU author(s): Professor Ian Dobbs, Tony Miller


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This paper reports on a series of experiments aimed at exploring in greater detail previous work on the effects of financial incentives on information use and task performance in a principal-agent setting. The paper also develops some new statistical modelling in the area of experimental testing including incorporation into the modelling approach of data from post-experiment questionnaires. We find significant support for the finding that profit-related individual money rewards encourage increased accessing of valuable but costly past profit information by agents – and that this in turn enhances individual performance in earning profit for the agency.

Publication metadata

Author(s): Dobbs IM, Miller AD

Publication type: Article

Journal: The British Accounting Review

Year: 2009

Volume: 41

Issue: 2

Pages: 71-89

ISSN (print): 0890-8389

ISSN (electronic): 1095-8347

Publisher: Academic Press


DOI: 10.1016/


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