{"id":"https://openalex.org/W2085706908","doi":"https://doi.org/10.1111/j.1475-679x.2011.00421.x","title":"The Role of Financial Incentives in Balanced Scorecard-Based Performance Evaluations: Correcting Mood Congruency Biases","display_name":"The Role of Financial Incentives in Balanced Scorecard-Based Performance Evaluations: Correcting Mood Congruency Biases","publication_year":2011,"publication_date":"2011-07-06","ids":{"openalex":"https://openalex.org/W2085706908","doi":"https://doi.org/10.1111/j.1475-679x.2011.00421.x","mag":"2085706908"},"language":"en","primary_location":{"id":"doi:10.1111/j.1475-679x.2011.00421.x","doi":"https://doi.org/10.1111/j.1475-679x.2011.00421.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1475-679x.2011.00421.x","pdf_url":null,"source":{"id":"https://openalex.org/S111116695","display_name":"Journal of Accounting Research","issn_l":"0021-8456","issn":["0021-8456","1475-679X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-1-star","ft50","jufo-3","norway-2","poland-200","russia-white-list-1","utd24","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting Research","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://papers.ssrn.com/sol3/Delivery.cfm?abstractid=1892099","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5112039108","display_name":"Shujun Ding","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I153718931","display_name":"University of Ottawa","ror":"https://ror.org/03c4mmv16","country_code":"CA","type":"education","lineage":["https://openalex.org/I153718931"]},{"id":"https://openalex.org/I4405287085","display_name":"Telfer School of Management","ror":"https://ror.org/042dhee43","country_code":"CA","type":"education","lineage":["https://openalex.org/I153718931","https://openalex.org/I4405287085"]}],"countries":["CA"],"is_corresponding":false,"raw_author_name":"SHUJUN DING","raw_affiliation_strings":["University of Ottawa","University of Ottawa - Telfer School of Management"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Ottawa","institution_ids":["https://openalex.org/I153718931"]},{"raw_affiliation_string":"University of Ottawa - Telfer School of Management","institution_ids":["https://openalex.org/I153718931","https://openalex.org/I4405287085"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5049578292","display_name":"PHILIP R. BEAULIEU","orcid":"https://orcid.org/0000-0002-5964-237X","observed_orcids":["https://orcid.org/0000-0002-5964-237X"]},"institutions":[{"id":"https://openalex.org/I168635309","display_name":"University of Calgary","ror":"https://ror.org/03yjb2x39","country_code":"CA","type":"education","lineage":["https://openalex.org/I168635309"]}],"countries":["CA"],"is_corresponding":false,"raw_author_name":"PHILIP BEAULIEU","raw_affiliation_strings":["University of Calgary"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Calgary","institution_ids":["https://openalex.org/I168635309"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":4420,"currency":"USD","value_usd":4420},"apc_paid":null,"fwci":6.7473,"has_fulltext":false,"cited_by_count":51,"citation_normalized_percentile":{"value":0.9587966,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"49","issue":"5","first_page":"1223","last_page":"1247"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10315","display_name":"Decision-Making and Behavioral Economics","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1800","display_name":"General Decision Sciences"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/financial-incentives","display_name":"financial incentives","score":0.8510000109672546},{"id":"https://openalex.org/keywords/balanced-scorecard","display_name":"balanced scorecard","score":0.9879999756813049},{"id":"https://openalex.org/keywords/performance-evaluation-human-resources","display_name":"performance evaluation (human resources)","score":0.9490000009536743},{"id":"https://openalex.org/keywords/management-control-systems","display_name":"management control systems","score":0.7020000219345093},{"id":"https://openalex.org/keywords/managerial-judgment","display_name":"managerial judgment","score":0.39100000262260437},{"id":"https://openalex.org/keywords/information-load","display_name":"information load","score":0.46000000834465027}],"concepts":[{"id":"https://openalex.org/C199004533","wikidata":"https://www.wikidata.org/wiki/Q210127","display_name":"Balanced scorecard","level":2,"score":0.8948369026184082},{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.7822949886322021},{"id":"https://openalex.org/C2780733359","wikidata":"https://www.wikidata.org/wiki/Q331769","display_name":"Mood","level":2,"score":0.6050904989242554},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.5540112257003784},{"id":"https://openalex.org/C2776035688","wikidata":"https://www.wikidata.org/wiki/Q1606558","display_name":"Affect (linguistics)","level":2,"score":0.5066235661506653},{"id":"https://openalex.org/C141571065","wikidata":"https://www.wikidata.org/wiki/Q1771949","display_name":"Performance measurement","level":2,"score":0.4576908051967621},{"id":"https://openalex.org/C2780009758","wikidata":"https://www.wikidata.org/wiki/Q6804172","display_name":"Measure (data warehouse)","level":2,"score":0.4390195906162262},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.3742152452468872},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3543641269207001},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.32912909984588623},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3253147602081299},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.25861626863479614},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.20303604006767273},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.1737436056137085},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.1543695032596588},{"id":"https://openalex.org/C124101348","wikidata":"https://www.wikidata.org/wiki/Q172491","display_name":"Data mining","level":1,"score":0.10476627945899963},{"id":"https://openalex.org/C46312422","wikidata":"https://www.wikidata.org/wiki/Q11024","display_name":"Communication","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1111/j.1475-679x.2011.00421.x","doi":"https://doi.org/10.1111/j.1475-679x.2011.00421.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1475-679x.2011.00421.x","pdf_url":null,"source":{"id":"https://openalex.org/S111116695","display_name":"Journal of Accounting Research","issn_l":"0021-8456","issn":["0021-8456","1475-679X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-1-star","ft50","jufo-3","norway-2","poland-200","russia-white-list-1","utd24","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting Research","raw_type":"journal-article"},{"id":"mag:2085706908","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/Delivery.cfm?abstractid=1892099","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},{"id":"pmh:oai:RePEc:bla:joares:v:49:y:2011:i:5:p:1223-1247","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10.1111/j.1475-679X.2011.00421.x","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"article"}],"best_oa_location":{"id":"mag:2085706908","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/Delivery.cfm?abstractid=1892099","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320335836","display_name":"School for Public Health Research","ror":"https://ror.org/05c9p6d02"}],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":74,"referenced_works":["https://openalex.org/W29283245","https://openalex.org/W213046281","https://openalex.org/W619611536","https://openalex.org/W1558046248","https://openalex.org/W1571421479","https://openalex.org/W1666093842","https://openalex.org/W1827777223","https://openalex.org/W1907218738","https://openalex.org/W1955934323","https://openalex.org/W1981164360","https://openalex.org/W1984314602","https://openalex.org/W1990255319","https://openalex.org/W1994927407","https://openalex.org/W1995380024","https://openalex.org/W1999965170","https://openalex.org/W2000632770","https://openalex.org/W2002958204","https://openalex.org/W2004892917","https://openalex.org/W2007194299","https://openalex.org/W2008129967","https://openalex.org/W2012469293","https://openalex.org/W2013356846","https://openalex.org/W2020806023","https://openalex.org/W2022672598","https://openalex.org/W2024644124","https://openalex.org/W2028118361","https://openalex.org/W2029160438","https://openalex.org/W2032533775","https://openalex.org/W2035370986","https://openalex.org/W2039430029","https://openalex.org/W2052796989","https://openalex.org/W2054679263","https://openalex.org/W2058630780","https://openalex.org/W2060387731","https://openalex.org/W2065728824","https://openalex.org/W2069508679","https://openalex.org/W2073532071","https://openalex.org/W2073813800","https://openalex.org/W2076763018","https://openalex.org/W2085814073","https://openalex.org/W2088613099","https://openalex.org/W2088661631","https://openalex.org/W2094599738","https://openalex.org/W2100999977","https://openalex.org/W2116602347","https://openalex.org/W2117866548","https://openalex.org/W2120583642","https://openalex.org/W2120700180","https://openalex.org/W2132477536","https://openalex.org/W2133738611","https://openalex.org/W2134183765","https://openalex.org/W2135539456","https://openalex.org/W2147558664","https://openalex.org/W2159055697","https://openalex.org/W2171416547","https://openalex.org/W2328079414","https://openalex.org/W2412609310","https://openalex.org/W2505455801","https://openalex.org/W2558182157","https://openalex.org/W2570779847","https://openalex.org/W2579555219","https://openalex.org/W3005720677","https://openalex.org/W3121409256","https://openalex.org/W3122702790","https://openalex.org/W3122998758","https://openalex.org/W3123446661","https://openalex.org/W3123815353","https://openalex.org/W3124149897","https://openalex.org/W3125265655","https://openalex.org/W3125929908","https://openalex.org/W3126134481","https://openalex.org/W4247375448","https://openalex.org/W4248226567","https://openalex.org/W4252123914"],"related_works":["https://openalex.org/W137827108","https://openalex.org/W241596537","https://openalex.org/W4245616198","https://openalex.org/W2020077408","https://openalex.org/W1508316544","https://openalex.org/W7056182386","https://openalex.org/W3122702790","https://openalex.org/W7099492291","https://openalex.org/W2500661307","https://openalex.org/W2159914173"],"abstract_inverted_index":{"Moods":[0],"are":[1,45],"low-intensity":[2],"affective":[3],"states":[4],"that":[5,29,124],"individuals":[6],"bring":[7],"to":[8,35,86],"a":[9,70],"decision,":[10],"and":[11,43,65,108],"may":[12],"be":[13,132],"especially":[14],"important":[15],"when":[16],"the":[17,54,93,99],"balanced":[18],"scorecard":[19],"(BSC)":[20],"is":[21],"used":[22],"for":[23],"performance":[24,55,109],"evaluation":[25],"purposes.":[26],"We":[27],"propose":[28],"financial":[30,129],"incentives":[31,85,105],"can":[32],"motivate":[33],"decision-makers":[34],"correct":[36],"mood":[37,75,117],"congruency":[38,76,118],"biases,":[39],"in":[40,92,98,134],"which":[41],"judgments":[42,89],"decisions":[44],"consistent":[46],"with":[47],"moods.":[48],"In":[49,102],"experiment":[50,103],"1,":[51],"participants":[52],"rated":[53],"of":[56,81],"one":[57],"division":[58],"manager":[59,67],"based":[60,68,112],"on":[61,69,113],"two":[62],"accounting":[63],"measures":[64],"another":[66],"16-measure":[71],"BSC;":[72,116],"there":[73],"were":[74,106,111],"biases":[77],"at":[78],"both":[79],"levels":[80],"information":[82],"load.":[83],"Financial":[84],"make":[87],"benchmark-consistent":[88],"eliminated":[90],"bias":[91,119],"former":[94],"condition":[95],"but":[96],"not":[97],"BSC":[100],"condition.":[101],"2,":[104],"offered":[107],"evaluations":[110],"an":[114],"eight-measure":[115],"was":[120],"eliminated.":[121],"Results":[122],"suggest":[123],"management":[125],"control":[126],"systems,":[127],"specifically":[128],"incentives,":[130],"should":[131],"included":[133],"future":[135],"affect":[136],"correction":[137],"research.":[138]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":5},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":7},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":4},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":5},{"year":2014,"cited_by_count":7},{"year":2013,"cited_by_count":3},{"year":2012,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}
