Productivity effects of shared peer effort and relative performance information

IF 4.2 2区管理学 Q1 BUSINESS, FINANCE

Management Accounting Research Pub Date : 2022-09-01 DOI:10.1016/j.mar.2021.100779

Dimitri Yatsenko

引用次数: 2

Abstract

Using an experiment in which workers’ pay depends solely on their performance (output), I examine the interactive effects of sharing peers’ effort duration (time spent on task) and output-based relative performance information (RPI) on productivity (performance per unit of time spent). I predict and find a positive effect of sharing peers’ effort duration on productivity, and a moderation of this by RPI, such that the positive effect of sharing peers’ effort duration on productivity is weaker in a setting with RPI compared to a setting without RPI. These results extend prior research on management control by identifying the substitutive effect of two widespread features of the management control environment.

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同伴共同努力和相对绩效信息对生产率的影响

我做了一个实验，在这个实验中，员工的工资完全取决于他们的表现(产出)，我检验了分享同事的努力时间(花在任务上的时间)和基于产出的相对绩效信息(RPI)对生产率(单位时间绩效)的互动影响。我预测并发现了共享同伴的工作持续时间对生产率的积极影响，以及RPI对这种影响的调节，因此，与没有RPI的设置相比，在有RPI的设置中，共享同伴的工作持续时间对生产率的积极影响更弱。这些结果通过识别管理控制环境的两个广泛特征的替代效应，扩展了先前对管理控制的研究。

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

Management Accounting Research Multiple-

CiteScore

7.10

自引率

4.30%

发文量

期刊介绍： Management Accounting Research aims to serve as a vehicle for publishing original research in the field of management accounting. Its contributions include case studies, field work, and other empirical research, analytical modelling, scholarly papers, distinguished review articles, comments, and notes. It provides an international forum for the dissemination of research, with papers written by prestigious international authors discussing and analysing management accounting in many different parts of the world.