Performance feedback plays an important role in management accounting, as it is integral to performance measurement and evaluation. The timing of performance feedback is a critical characteristic of accounting information systems and is often a choice variable for managers and management accountants. In this dissertation, I examine the relation between the timing of outcome-based performance feedback and individual performance. I find that immediate outcome-based performance feedback, while benefiting current performance, can limit individuals’ propensity to seek learning opportunities, reducing future performance. Further, I find that feedback given after intermediate delays benefits future performance with a small cost to current performance. Lastly, feedback given after too long of a delay not only limits current performance, but also limits future performance due to the effects of information overload. Overall, I find support for an inverted-U relation between the timing of performance feedback and future performance. In a two-period setting in which the timing of outcome-based performance feedback is manipulated in the first period and feedback is unavailable in the second period, I find that participants given intermediate feedback perform significantly better in the second period than those given feedback either after no delay or after a long delay. I also investigate the processes by which performance is affected by the timing of performance feedback. These results contribute to a better understanding of the effect of performance feedback timing in complex task environments and provide insight into how delays in performance feedback can benefit or harm future performance. / text

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In this thesis we study peer-based communities which are online communities whose services are provided by their participant agents. In order to improve the services an agent enjoys in these communities, we need to improve the services other agents offer. Towards this goal, we propose a novel solution which allows communities to share the experience of their members with other communities. The experience of a community with an agent is captured in the evaluation rating of the agent within the community, which can either represent the trustworthiness or the reputation of the agent. We argue that exchanging this information is the right way to improve the services the agent offers since it: i) exploits the information that each community accumulates to allow other communities to decide whether to accept the agent while it also puts pressure on the agent to behave well, since it is aware that any misbehaviour will be spread to the communities it might wish to join in the future, ii) can prevent the agent from overstretching itself among many communities, since this may lead the agent to provide very limited services to each of these communities due to its limited resources, and thus its trustworthiness and reputation might be compromised. We study mechanisms that can be used to facilitate the exchange of trust or reputation information between communities. We make two key contributions. First, we propose a graph-based model which allows a particular community to determine which other communities to ask information from. We leverage consistency of past information and provide an equilibrium analysis showing that communities are best-off when they truthfully report the requested information, and describe how payments should be made to support the equilibrium. Our second contribution is a promise-based trust model where agents are judged based on the contributions they promise and deliver to the community. We outline a set of desirable properties such a model must exhibit, provide an instantiation, and an empirical evaluation.

Dopamine (DA) drives incentive learning: learning which is elicited through rewarding stimuli. Irregularities in DA activity are associated with various psychological disorders. Glycogen synthase kinase-3β (GSK3β), a molecule downstream of DA receptors, has been implicated in mediating dopaminergic behaviour, and unbalanced DA activity is associated with concomitant irregularities in GSK3β signaling. Inhibition of this molecule has been noted to attenuate behavioural sensitization, and decrease psychotomimetic behaviour in animals. Few studies have assessed the role of GSK3β in the conditioned place preference (CPP) paradigm, which evaluates the rewarding properties of substances and has been used to model psychosis. CPP can be examined through either acquisition or expression paradigms, which look at the active learning process vs. the recall of learned information respectively. We tested the hypothesis that selective inhibition of GSK3β with SB 216763 will differentially and dose-dependently affect the acquisition and expression of amphetamine (AMPH) CPP, as well as attenuate AMPH locomotor activity in acquisition. All drugs and vehicles were administered via intra-cranial microinfusions into the nucleus accumbens. AMPH was administered at a dose of 20.0 μg/0.5 μl/side. SB 216763 was tested at four doses (0.03, 0.30, 3.00, & 5.00 μg/0.5 μl/side) in both acquisition and expression. We found administering SB 216763 at all doses to attenuate AMPH CPP and locomotor activity in acquisition. At doses 0.30, 3.00, & 5.00 μg/0.5 μl/side, SB 216763 also blocked AMPH CPP at expression. These results lend support to GSK3β’s involvement in incentive learning and DA-mediated behaviours, and suggest its inhibition may differentially affect the acquisition and expression of AMPH CPP. / Thesis (Master, Psychology) -- Queen's University, 2014-01-03 15:41:20.989

Repeated administration of psychostimulant drugs induces a long-term state of sensitization in the mesolimbic dopamine system. This hyperdopaminergic state is associated with enhanced reward-seeking behaviors. Such aberration of incentive motivational processing is suggested to facilitate the initiation and maintenance of compulsive drug-taking behaviors. A defining characteristic of addiction is the persistence to pursue drug reinforcement despite negative consequences associated with administration. Thus, it is likely that addicts frequently experience states of motivational conflict to both seek and avoid the drug. The present study investigated the effects of repeated cocaine exposure on goal-seeking behaviors in rats, utilizing conflict paradigms wherein positive and negative incentive motivations were simultaneously evoked. Here it was shown that cocaine-experienced rats displayed both enhanced approach and avoidance behaviors, depending upon the conditions put forth in each paradigm. The results contribute to elucidating the consequences of drug administration upon basic motivational processes that may influence compulsive drug-taking behaviors.

Repeated administration of psychostimulant drugs induces a long-term state of sensitization in the mesolimbic dopamine system. This hyperdopaminergic state is associated with enhanced reward-seeking behaviors. Such aberration of incentive motivational processing is suggested to facilitate the initiation and maintenance of compulsive drug-taking behaviors. A defining characteristic of addiction is the persistence to pursue drug reinforcement despite negative consequences associated with administration. Thus, it is likely that addicts frequently experience states of motivational conflict to both seek and avoid the drug. The present study investigated the effects of repeated cocaine exposure on goal-seeking behaviors in rats, utilizing conflict paradigms wherein positive and negative incentive motivations were simultaneously evoked. Here it was shown that cocaine-experienced rats displayed both enhanced approach and avoidance behaviors, depending upon the conditions put forth in each paradigm. The results contribute to elucidating the consequences of drug administration upon basic motivational processes that may influence compulsive drug-taking behaviors.

The purpose of this study was to determine if age, gender, level of participation, onset of disability and sport classification have an impact on participation incentives (ego, fitness, social affective, social integration and task) in skiers with a disability. / One hundred seventy-seven individuals between the ages of 4 and 66 years participated. The participants were described according to gender, time of onset of disability (congenital Vs acquired), level of sport involvement (recreation, local competition, provincial competition, national competition and international competition), and sport classification (LW1-LW9, LW10-LW12, blind, deaf and other [i.e. autistic, Down's Syndrome]). All the participants were active members of the Canadian Association of Disabled Skiing (CADS). / The reasons for participation were evaluated using the Participation Reasons Scale (Brasile, 1988). MANOVA analysis indicated that significant relationships existed between age and individual items within the social affective and social integration incentive factors; gender and individual items within the ego incentive factor; level of participation and individual items within the ego, social affective, social integration and task incentive factors; onset of disability and individual items within the ego, social affective and social integration incentive factors; and sport classification and individual items within the social affective incentive factor. These results indicate that reasons for participation do differ among skiers with a disability and knowledge of these reasons may be important to be better able to design attractive and successful programs for the individual with a disability. These results are consistent with the Personal Investment Theory (Maehr and Braskamp, 1986) in that individuals will invest time and effort into physical activities that appeal to them and will be motivated by different aspects of the sport.

The Landowner Incentive Program (LIP) was developed by the Texas Parks and Wildlife Department in 1997 in response to controversy and conflict between wildlife conservation agencies and landowners. The incentive was meant to encourage voluntary enhancement or establishment of habitat for rare species in the state, by providing technical assistance and a 75% cost-share. To evaluate the program in its first decade of existence, I gathered feedback from stakeholders via interviews, a mail survey, and case studies of LIP projects that focused on the black-capped vireo. The stakeholders I identified as administrators of the program, field personnel who acted as liaisons between administrators and landowners, and the landowners themselves. I used a qualitative theme analysis for interviews and open-ended survey responses to capture salient topics from the various perspectives. I analyzed closed-ended mail survey responses with descriptive statistics and ANOVA. For the case studies, I conducted vireo and habitat surveys and report the results with descriptive statistics or anecdotes. Stakeholders were generally pleased with the program in its first decade regarding rare species habitat improvements. Most of the 126 projects were completed and resulted in an increase of habitat for a variety of species across the state. The funding sources changed over the decade, bringing with them new directives, but in general LIP investments benefitted rare and declining species, whether listed under the ESA or not. Relations between landowners and conservation agencies also seemed to be improved in some cases and to be created in others. Every program has its difficulties to work through as it evolves, and LIP is no exception. The first 7 years of the program were state-administered and encountered a variety of modifications due to personnel changes and differing opinions on program priorities. In 2002, LIP became a national program, requiring Texas to compete for funds, and also federal clearance requirements that caused many administrative delays. My recommendations for program improvement included improved monitoring of project outcome, immediate evaluation of participants, increased communication and cooperation among various agencies who work with landowners, and dedicated staff to assist all other stakeholders in the LIP process.

This thesis has examined the performance of one of the federal government's welfare programs, Work Incentive. The Work Incentive Program, or WIN, is an attempt to find employment for able-bodied welfare recipients.This study has explored the record of WIN in the past and attempted to evaluate its current performance. The cost analysis of WIN shows that perhaps the program is costing more than it is saving the American taxpayer.A survey was conducted of randomly selected individuals in which they were asked their opinions on a number of items concerning welfare. Some respondents were given information as to WIN's record and asked whether or not the program should be continued. The hypothesis was that there would be no significant change in the opinions between the group given the cost analysis and the group that was not given the information.