Data for the main experiments, additional experiments, Sales manager experiment, Demographic survey. We examine a business case, where people need to make a decision about a management accounting innovation (i.e. costing system). We show that compensating decision-makers on long-term performance metrics that include the costs of the innovation (instead of metrics that exclude them) increases their likelihood of adopting the innovative management accounting system.

Data files: Stata 14, separate Data file and Do file (i.e., the program to run analyses) for the different experiments (Main experiment; Additional experiment one testing process; Additional experiment two to mitigate concerns; Sales manager experiment; Demographic survey Supplemental material: Data files Structure data package: Separate files for each of the experiments

Ethical clearance: IRB-2019-10-008, Nanyang Technological University (NTU) Supplemental data for the related publication is also available at the Taylor & Francis website, https://doi.org/10.1080/09638180.2024.2440430.