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Record W3133134432 · doi:10.2308/jmar-2019-505

Needs Versus Wants: The Mental Accounting and Effort Effects of Tangible Rewards

2021· article· en· W3133134432 on OpenAlexaff
Timothy Mitchell, Adam Presslee, Axel Schulz, Alan Webb

Bibliographic record

VenueJournal of Management Accounting Research · 2021
Typearticle
Languageen
FieldDecision Sciences
TopicDecision-Making and Behavioral Economics
Canadian institutionsUniversity of Waterloo
Fundersnot available
KeywordsMental accountingEarningsPsychologyMarketingBusinessAccountingFinance

Abstract

fetched live from OpenAlex

ABSTRACT The use of tangible rewards to motivate employees is common in North American organizations. However, there is considerable variation regarding the nature of tangible rewards used with some firms offering hedonic items (e.g., wants) and others offering utilitarian items (e.g., needs). We use two studies to examine the effects of tangible reward nature on employee mental accounting and effort. In Study 1, consistent with predictions, we find that hedonic tangible rewards are mentally accounted for separately from utilitarian tangible rewards, and that hedonic tangible rewards are more likely categorized separately from regular earnings than are utilitarian tangible rewards. In Study 2, as predicted, we find hedonic tangible rewards lead to greater effort than utilitarian tangible rewards. Collectively, results from our two studies demonstrate the motivational benefits of offering performance-based hedonic tangible rewards rather than utilitarian tangible rewards and offer new insights regarding the mental accounting mechanisms underlying these effects. Data Availability: Data are available on request. JEL Classifications: C91; M41; M52.

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)0.003
metaresearch head score (Gemma)0.031
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: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.012
Threshold uncertainty score0.040

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0030.031
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0010.001
Science and technology studies0.0010.001
Scholarly communication0.0020.001
Open science0.0000.002
Research integrity0.0000.001
Insufficient payload (model declined to judge)0.0120.000

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 head0.136
GPT teacher head0.456
Teacher spread0.320 · 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

Citations19
Published2021
Admission routes1
Has abstractyes

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