Professors recognized for research paper on performance-based incentives

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The Association of International Certified Professional Accountants and the Management Accounting Section of the American Accounting Association recognized three professors with the 2020 Greatest Potential Impact on Management Accounting Practice Award for their research on the impact of performance-based incentives on the creative process.

The award was presented at the 2019 AAA Management Accounting Section’s Midyear Meeting, held in Houston.

Steven Kachelmeier, of the University of Texas at Austin, and Laura Wang and Michael Williamson, of the University of Illinois at Urbana–Champaign, co-authored the paper, "Incentivizing the Creative Process: From Initial Quantity to Eventual Creativity," which explores if performance-contingent incentives enable the creative process. The paper ultimately found a correlation between quantity-incentivized participants and their creativity.

“The professors’ research highlights the impact that incentives can play in improving the creative problem-solving process," said Ann Gabriel, associate professor of accountancy at Ohio University, in a statement. "By applying this knowledge in business settings, management accountants can contribute to the process of creative idea generation that is critical to the success of business in today’s competitive environment.”

The Greatest Potential Impact on Management Accounting Practice Award highlights academic research that is determined to have a significant impact on management accounting. Papers must have been published within the previous five years and submitted by the authors (or nominated by peers) to be considered for the award. The award also includes a $2,000 stipend.

For the full paper, head to ResearchGate's site here.

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