{"title":"相关绩效信息,咨询意见,以及对经理的信任","authors":"Ta-Tung (Stephanie) Cheng","doi":"10.1111/1911-3846.13052","DOIUrl":null,"url":null,"abstract":"<p>In this paper, I conduct three experiments to investigate whether and how relative performance information (RPI) influences employee advice-seeking and how advice-seeking, in turn, affects employees' trust in their manager. The first experiment shows that, in a setting where the manager can provide useful advice, RPI increases advice-seeking frequency, which is marginally positively associated with trust in the manager. The second experiment indicates that RPI increases advice-seeking frequency when the manager's advice is highly useful, with a marginally significant effect when the advice is of low usefulness. Mediation analyses reveal that RPI alleviates employees' concerns about self-presentation toward their manager, thereby increasing advice-seeking frequency, but only when the manager's advice is of high usefulness. The third experiment shows that advice usefulness impacts employees' trust in their manager by influencing their perceptions of managerial competence and benevolence. This paper discusses theoretical and practical implications of these findings.</p>","PeriodicalId":10595,"journal":{"name":"Contemporary Accounting Research","volume":"42 3","pages":"1809-1838"},"PeriodicalIF":3.8000,"publicationDate":"2025-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Relative performance information, advice-seeking, and trust in the manager\",\"authors\":\"Ta-Tung (Stephanie) Cheng\",\"doi\":\"10.1111/1911-3846.13052\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p>In this paper, I conduct three experiments to investigate whether and how relative performance information (RPI) influences employee advice-seeking and how advice-seeking, in turn, affects employees' trust in their manager. The first experiment shows that, in a setting where the manager can provide useful advice, RPI increases advice-seeking frequency, which is marginally positively associated with trust in the manager. The second experiment indicates that RPI increases advice-seeking frequency when the manager's advice is highly useful, with a marginally significant effect when the advice is of low usefulness. Mediation analyses reveal that RPI alleviates employees' concerns about self-presentation toward their manager, thereby increasing advice-seeking frequency, but only when the manager's advice is of high usefulness. The third experiment shows that advice usefulness impacts employees' trust in their manager by influencing their perceptions of managerial competence and benevolence. This paper discusses theoretical and practical implications of these findings.</p>\",\"PeriodicalId\":10595,\"journal\":{\"name\":\"Contemporary Accounting Research\",\"volume\":\"42 3\",\"pages\":\"1809-1838\"},\"PeriodicalIF\":3.8000,\"publicationDate\":\"2025-05-26\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Contemporary Accounting Research\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://onlinelibrary.wiley.com/doi/10.1111/1911-3846.13052\",\"RegionNum\":3,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Contemporary Accounting Research","FirstCategoryId":"91","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1111/1911-3846.13052","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Relative performance information, advice-seeking, and trust in the manager
In this paper, I conduct three experiments to investigate whether and how relative performance information (RPI) influences employee advice-seeking and how advice-seeking, in turn, affects employees' trust in their manager. The first experiment shows that, in a setting where the manager can provide useful advice, RPI increases advice-seeking frequency, which is marginally positively associated with trust in the manager. The second experiment indicates that RPI increases advice-seeking frequency when the manager's advice is highly useful, with a marginally significant effect when the advice is of low usefulness. Mediation analyses reveal that RPI alleviates employees' concerns about self-presentation toward their manager, thereby increasing advice-seeking frequency, but only when the manager's advice is of high usefulness. The third experiment shows that advice usefulness impacts employees' trust in their manager by influencing their perceptions of managerial competence and benevolence. This paper discusses theoretical and practical implications of these findings.
期刊介绍:
Contemporary Accounting Research (CAR) is the premiere research journal of the Canadian Academic Accounting Association, which publishes leading- edge research that contributes to our understanding of all aspects of accounting"s role within organizations, markets or society. Canadian based, increasingly global in scope, CAR seeks to reflect the geographical and intellectual diversity in accounting research. To accomplish this, CAR will continue to publish in its traditional areas of excellence, while seeking to more fully represent other research streams in its pages, so as to continue and expand its tradition of excellence.