An earlier version of this paper was presented at the 2008 AAA Midwest Regional Meeting, the 2008 AAA Annual Meeting, the 2008 CAAA Annual Meeting, and the 2009 ABO conference. It is based on the PhD dissertation (University of Calgary) of the first author, supervised by the second author. The authors would like to thank the members of the committee, Cynthia Simmons, Kate White, and Michael Wright, and external examiners, Teresa Kline and Alan Webb. We also thank Douglas Skinner (the editor) and an anonymous referee, and acknowledge the helpful comments of Fodil Adjaoud, Cam Graham, Linda Grensing-Pophal, Susan Haka, Irene Herremans, Steven Kaplan, Joanne Leck, Tim Miller, Cam Morrill, Janet Morrill, Sean Peffer, Steve Salterio, Parbudyal Singh, and Gary Spraakman, and the comments of workshop participants at Brock University, Concordia University, University of Lethbridge, University of Manitoba, University of Ottawa, and York University. Financial support was provided by the University of Calgary to the first author. We thank Kate White for sharing her mood induction instrument.
The Role of Financial Incentives in Balanced Scorecard-Based Performance Evaluations: Correcting Mood Congruency Biases
Article first published online: 16 AUG 2011
©, University of Chicago on behalf of the Accounting Research Center, 2011
Journal of Accounting Research
Volume 49, Issue 5, pages 1223–1247, December 2011
How to Cite
DING, S. and BEAULIEU, P. (2011), The Role of Financial Incentives in Balanced Scorecard-Based Performance Evaluations: Correcting Mood Congruency Biases. Journal of Accounting Research, 49: 1223–1247. doi: 10.1111/j.1475-679X.2011.00421.x
- Issue published online: 17 OCT 2011
- Article first published online: 16 AUG 2011
- Accepted manuscript online: 5 JUL 2011 11:51PM EST
- Received 14 September 2010; accepted 9 June 2011
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