Geoffrey B. Sprinkle
Professor of Accounting | Indiana University, Kelley School of Business
Bloomington, IL, UNITED STATES
Geoff teaches in the areas of managerial and cost accounting and has received numerous teaching awards.
Secondary Titles (1)
- Whirlpool Faculty Fellow
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Biography
Geoff teaches in the areas of managerial and cost accounting and has received numerous teaching awards. His work has been published in journals such as The Accounting Review, The American Economic Review, Accounting, Organizations and Society, the Journal of Management Accounting Research, and Issues in Accounting Education.
Industry Expertise (4)
Accounting
Business Services
Education/Learning
Research
Areas of Expertise (5)
Cost Accounting
Managerial Accounting
Performance Evaluation
Reward Systems
Motivation and Coordination Problems Within Organizations
Education (3)
The University of Iowa: Ph.D., Accounting 1996
Arizona State University: M.Acc, Accounting 1991
Arizona State University: B.S., Bachelor of Science 1988
Articles (4)
Contracting Benefits of Corporate Giving: An Experimental Investigation
American Accounting Association
2011 We use a laboratory experiment to examine whether corporate giving to charity motivates employees. We find a strong altruism effect. Even when employees cannot be remunerated for their actions, employee contributions to employers significantly increase as the level of corporate giving increases. We also find a signaling effect. When employees can be remunerated for their actions, employee contributions initially increase as the level of corporate giving increases. Thus, even though corporate giving to charity decreases the amount that can be shared between employees and employers, employees behave as if more charitable employers will return proportionally more to employees. It is not until relatively high levels of corporate giving that employee contributions to employers eventually decrease. Collectively, our results suggest that corporate giving is an effective lever for motivating employee effort and contributions to organizational endeavors. Corporate giving can increase the efficacy of implicit (relational) contracts and reduce the need for formal accounting-based reward systems and controls.
Incentive compensation: Bridging theory and practice
The Journal of Corporate Accounting & Finance
2008 This article discusses the four roles that compensation and reward programs serve in organizations—motivating effort, directing attention, extracting information, and attracting able individuals. The article highlights the delicate interplay between compensation theory and practice—and the importance of matching the compensation program to the needs at hand.
Perspectives on experimental research in managerial accounting
Accounting, Organizations and Society
2003 In this paper, I discuss the importance of conducting experimental research in managerial accounting and provide a framework for understanding and assessing the contributions of research in this area. I then use this framework to organize, integrate, and evaluate the existing experimental managerial accounting research. Based on my review and synthesis of the literature, I suggest numerous avenues for future experimental research in managerial accounting.
The effects of monetary incentives on effort and task performance: theories, evidence, and a framework for research
Accounting, Organizations and Society
2002 The purpose of this paper is to review theories and evidence regarding the effects of (performance-contingent) monetary incentives on individual effort and task performance. We provide a framework for understanding these effects in numerous contexts of interest to accounting researchers and focus particularly on how salient features of accounting settings may affect the incentives-effort and effort-performance relations. Our compilation and integration of theories and evidence across a wide variety of disciplines reveals significant implications for accounting research and practice. Based on the framework, theories, and prior evidence, we develop and discuss numerous directions for future research in accounting that could provide important insights into the efficacy of monetary reward systems.