Publication Type
Journal Article
Version
submittedVersion
Publication Date
7-2026
Abstract
This study uses an analytical model to examine how individual and group performance evaluations affect motivation among agents with different abilities. While group evaluations encourage collaboration, they also introduce uncertainty. The results reveal a non-monotonic relationship between the weight assigned to group evaluations and motivation: motivation increases at moderate weights but decreases when the weight is too low or high. The study also identifies the optimal weighting between evaluation types to maximize motivation and examines factors influencing these allocations. These insights demonstrate how evaluation design shapes effort incentives and inform performance measurement and assessment practices in organizational and educational contexts.
Keywords
Agency theory, effort incentives, evaluation weighting, heterogeneous abilities, peer cooperation
Discipline
Accounting | Organizational Behavior and Theory
Research Areas
Accounting Information System
Publication
Asia-Pacific Journal of Accounting & Economics
First Page
1
Last Page
15
ISSN
1608-1625
Identifier
10.1080/16081625.2026.2695633
Publisher
Taylor and Francis Group
Citation
JONGJAROENKAMOL, Prasart.
Using individual vs. group evaluation to incentivize effort for heterogenous groups. (2026). Asia-Pacific Journal of Accounting & Economics. 1-15.
Available at: https://ink.library.smu.edu.sg/soa_research/2119
Copyright Owner and License
Authors
Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-No Derivative Works 4.0 International License.
Additional URL
https://doi.org/10.1080/16081625.2026.2695633