MétaCan
Menu
Back to cohort
Record W2074949033 · doi:10.2308/jmar.2008.20.s-1.79

An Empirical Analysis of the Incentive-Action-Performance Chain of the Principal-Agent Model

2008· article· en· W2074949033 on OpenAlexaff
Jeffrey L. Callen, Mindy Morel, Christina Fader

Bibliographic record

VenueJournal of Management Accounting Research · 2008
Typearticle
Languageen
FieldDecision Sciences
TopicEfficiency Analysis Using DEA
Canadian institutionsUniversity of WaterlooUniversity of Toronto
Fundersnot available
KeywordsIncentiveEndogeneityContext (archaeology)Principal (computer security)Principal–agent problemProduct (mathematics)Empirical evidenceIndustrial organizationBusinessMicroeconomicsEconomicsEconometricsComputer scienceMathematics

Abstract

fetched live from OpenAlex

ABSTRACT: This study empirically investigates the incentive-action-performance chain on cross-sectional plant data in the context of a just-in-time (JIT- plant manufacturing environment. Incentives in this study are of the “soft” goal-oriented variety rather than direct compensation. The empirical analysis is implemented using ordinary least squares and Heckman two-stage regressions to account for the potential endogeneity of the JIT adoption decision. We find that plant performance outcomes are associated with actions, namely, the breadth and intensities of plant JIT practices adopted by plant management, but are not associated with performance incentives. However, we find that the JIT adoption decision is associated with incentives. We further find that it is the essential inventory incentive aspects of JIT, such as increasing inventory turns and reducing scrap/waste, that motivate JIT adoption rather than other, arguably less central incentive aspects of JIT, such as product quality. Overall, our results are consistent with the predictions of the implicit “career” incentives Principal-Agent model but not with predictions of the standard explicit incentives Principal-Agent model.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.019
metaresearch head score (Gemma)0.054
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.019
Threshold uncertainty score0.099

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0190.054
Meta-epidemiology (narrow)0.0010.001
Meta-epidemiology (broad)0.0020.001
Bibliometrics0.0010.001
Science and technology studies0.0010.002
Scholarly communication0.0030.003
Open science0.0020.002
Research integrity0.0020.003
Insufficient payload (model declined to judge)0.0120.001

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.311
GPT teacher head0.497
Teacher spread0.186 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designObservational
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations4
Published2008
Admission routes1
Has abstractyes

Explore more

Same venueJournal of Management Accounting ResearchSame topicEfficiency Analysis Using DEAFrench-language works237,207