Pay for performance, as one of the most important means of motivating employees, has
attracted the attention of many scholars and managers. However, controversy has continued …

A vast body of research and anecdotal evidence documents that donors, boards of directors,
and rating agencies use financial information in their giving, executive pay, and ratings …

We examine the effect of introducing an incentive plan based on social performance in a
sample of 186 social mission–oriented firms in Korea. We find that the social performance of …

Socially-driven organizations with missions beyond profits are becoming increasingly
prevalent. Recent research in accounting shows that emphasizing a social mission can …

The majority of accounting research studies use archival data to test hypotheses, and
accounting studies that explore issues in the nonprofit sector are no different. Mercado …

We experimentally examine how nonprofit pay levels affect nonprofit managers' misreporting
and how different types of penalties deter such behavior. Absent any penalties for …

While some individuals tend to follow norms, others, in the face of tempting but forbidden
options, tend to commit rule-breaking when this action is beneficial for themselves. Previous …

Organizational culture and performance-based rewards are integral components of an
organization's managerial control system. Despite their importance, research on …

Recent years have seen a growing trend of for-profit organizations incorporating a social
purpose into their core business objectives (eg, Skoll World Forum, 2013; Besley and …

We experimentally examine whether ranking employees on a social dimension can help
employees to learn something about their self-concept and can foster better ethical …