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Autor:innen: 
Erscheinungsjahr: 
2011
Schriftenreihe/Nr.: 
Jena Economic Research Papers No. 2011,050
Verlag: 
Friedrich Schiller University Jena and Max Planck Institute of Economics, Jena
Zusammenfassung: 
We extend evidence on the interaction between financial incentives and cognitive abilities by focusing on the effect of task-specific abilities. In a memory-intensive task situated in an accounting context, the effect of accounting education on performance is stronger under financial incentives as compared to flat rate pay. Subjects with more accounting education respond stronger to financial incentives. Hence using incentives efficiently may involve targeting them at high-ability individuals. More generally, taking into account the incentive-ability interaction seems important when interpreting observed behavior in cognitively demanding lab and field economic environments.
Schlagwörter: 
financial incentives
cognitive ability
performance
experiment
JEL: 
C81
C91
C93
D83
Dokumentart: 
Working Paper

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