How Incomplete Information of Team Member Contributions Affects Subsequent Contributions: The Moderating Role of Social Value Orientation

IF 1.4 Q3 BUSINESS, FINANCE

Journal of Management Accounting Research Pub Date : 2020-06-16 DOI:10.2308/jmar-19-026

Tyler F. Thomas, Todd A. Thornock

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引用次数: 6

Abstract

In this study, we investigate how team members' social value orientation (SVO) affects their contributions to a team project when different types of information about other team members' effort is known. Specifically, we examine the team contributions made by proselfs and prosocials after they learn either the input provided or output achieved by other team members. Proselfs subsequently contributed less following input information compared to output information because they can use input information opportunistically to justify their own lower contributions. Conversely, prosocials contributed more after receiving input information compared to output information because they perceive input information as being more psychologically meaningful. Finally, proself teams with output information perform similarly to prosocial teams with either type of information. These findings provide insight into how information about team member contributions and SVO affect individuals' subsequent team contributions, and how output information can help mitigate proselfs' free-riding tendencies and improve team performance.

查看原文本刊更多论文

团队成员贡献信息不完全对后续贡献的影响：社会价值取向的调节作用

在这项研究中，我们调查了当已知其他团队成员努力的不同类型信息时，团队成员的社会价值取向（SVO）如何影响他们对团队项目的贡献。具体来说，我们考察了proself和亲社会成员在学习其他团队成员提供的投入或获得的产出后所做出的团队贡献。与输出信息相比，Proself随后贡献了更少的后续输入信息，因为他们可以机会主义地使用输入信息来证明自己的贡献较低。相反，与输出信息相比，亲社会人士在接收输入信息后贡献更大，因为他们认为输入信息在心理上更有意义。最后，具有输出信息的proself团队的表现与具有任何类型信息的亲社会团队相似。这些发现深入了解了有关团队成员贡献和SVO的信息如何影响个人随后的团队贡献，以及输出信息如何有助于缓解proself的搭便车倾向并提高团队绩效。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Management Accounting Research BUSINESS, FINANCE-

CiteScore

2.90

自引率

5.90%

发文量

期刊介绍： The mission of the Journal of Management Accounting Research (JMAR) is to advance the theory and practice of management accounting through publication of high-quality applied and theoretical research, using any well-executed research method. JMAR serves the global community of scholars and practitioners whose work impacts or is informed by the role that accounting information plays in decision-making and performance measurement within organizations. Settings may include profit and not-for profit organizations, service, retail and manufacturing organizations and domestic, foreign, and multinational firms. JMAR furthermore seeks to advance an understanding of management accounting in its broader context, such as issues related to the interface between internal and external reporting or taxation. New theories, topical areas, and research methods, as well as original research with novel implications to improve practice and disseminate the best managerial accounting practices are encouraged.