An Experimental Study of Self-Competence, Overconfidence, Degree of Belief and Contract Selection

Abstract

工作合约选择与工作诱因一向为管理会计中重视的课题。然而过去的研究显示，个人在自我能力上的认知偏误，会导致过度自信及错误的工作合约选择，并会损及其未来之工作收益；而信念强度亦可能会造成有过度自信倾向之行为者，在合约选择上的决策更为坚定，并出现合约选择上的不利结果。研究结果发现，个人在自身能力的认知不完备，确会出现过度自信的行为。而过度自信会影响个人工作合约的选择，使受测者偏好选择含有财务诱因的工作合约，并对其工作利益造成负面的影响；而信念强度亦会影响受测者的工作合约选择。 Contract selection and job incentives are important issues in managerial accounting. Previous studies argued that people, because of cognitive bias in job domain, will hold overly-favorable views of their abilities, and thus leading to an unfavorable choice of work contracts. Furthermore, the strength of belief will also make overconfident individual more ascertain about its contract choice, and sometimes will create inferior result in contract selection domain. The results suggested that individuals tend to be overconfidence because of cognitive bias and incompleteness of competence self-awareness. Overconfidence will affect the choice behavior of work contracts, and thus subjects preferred to choose the work contracts with financial incentives and benefits. Study also found that the strength of belief will affect individual’s contract choice.

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