Động lực về vị thế và việc chia sẻ thông tin giữa các tác nhân

Springer Science and Business Media LLC - Tập 27 - Trang 122-147 - 2021
Jasmijn C. Bol1, Justin Leiby2
1Freeman School of Business, Tulane University, New Orleans, USA
2Department of Accountancy, Gies College of Business, University of Illinois, Champaign, USA

Tóm tắt

Mặc dù việc ra quyết định trong các công ty được cải thiện khi các tác nhân chia sẻ thông tin với nhau, nhưng các tác nhân thường có động lực hạn chế để chia sẻ vì làm như vậy tốn công sức và thời gian. Trong bốn thí nghiệm, chúng tôi xem xét cách mà phản ứng của các tác nhân đối với các kiểm soát chia sẻ thông tin phụ thuộc vào một nguồn động lực quan trọng: động lực vị thế chủ động, tức là mong muốn được tôn trọng từ người khác. Trong hệ thống dựa trên phần thưởng mà bồi thường cho các tác nhân vì đã chia sẻ, các tác nhân có động lực vị thế chủ động yêu cầu phần thưởng lớn hơn tương đối. Trong hệ thống dựa trên sự hy sinh không bồi thường cho các tác nhân vì đã chia sẻ, các tác nhân có động lực vị thế chủ động thực hiện các hy sinh lớn hơn nhưng chỉ khi việc chia sẻ được nhìn thấy bởi những người khác. Tóm lại, các tác nhân với động lực vị thế chủ động thể hiện bản thân theo cách mà hệ thống kiểm soát mô tả là dễ nhất, tức là thông qua việc thể hiện giá trị rõ ràng hoặc thể hiện sự hào phóng rõ ràng. Theo cách nói rộng hơn, động lực vị thế chủ động cản trở việc chia sẻ khi việc chia sẻ liên quan đến phần thưởng nhưng giảm rào cản khi việc chia sẻ liên quan đến sự hy sinh. Việc hiểu động lực về vị thế là rất quan trọng trong việc khuyến khích việc chia sẻ giữa các tác nhân trong các công ty.

Từ khóa

#động lực vị thế #chia sẻ thông tin #tác nhân #ra quyết định #bồi thường #hy sinh

Tài liệu tham khảo

Abrams, L., B. Cross, E. Lesser, and D. Livin. 2003. Nurturing interpersonal trust in knowledge-sharing networks. Academy of Management Executive 17: 64–77. Anderson, C., and G. Kilduff. 2009. The pursuit of status in groups. Current Directions in Psychological Science 18 (5): 295–298. Anderson, C., S. Srivastava, J. Beer, S. Spataro, and J. Chatman. 2006. Knowing your place: Self-perceptions of status in face-to-face groups. Journal of Personality and Social Psychology 91 (6): 1094–1110. Anderson, C., S. Brion, D. Moore, and J. Kennedy. 2012. A status-enhancement account of overconfidence. Journal of Personality and Social Psychology 103: 718–735. Ariely, D., G. Loewenstein, and D. Prelec. 2006. Tom sawyer and the construction of value. Journal of Economic Behavior and Organization 60 (1): 1–10. Baimain, S. 1990. Agency research in managerial accounting: A second look. Accounting, Organizations and Society 15 (4): 341–371. Barua, A., S. Ravindran, and A. Whinston. 2007. Enabling information sharing within organizations. Information Technology and Management 8 (1): 31–45. Benbya, H. 2015. Exploring the design and effects of internal knowledge markets. Heidelberg, Germany: Springer. Benbya, H., and M. van Alstyne. 2011. How to find answers within your company. MIT Sloan Management Review 52 (2): 65–75. Berger, L., K. Fiolleau, and C. MacTavish. 2019. I know something you Don't know: The effect of relative performance information and individual performance incentives on knowledge sharing. Journal of Management Accounting Research 31 (2): 19–35. Bloomfield, R., and W. Tayler. 2011. Norms, conformity, and controls. Journal of Accounting Research 49 (3): 753–790. Bock, G., R. Zmud, Y. Kim, and J. Lee. 2005. Behavioral intention formation in knowledge sharing: Examining the roles of extrinsic motivators, social psychological forces, and organizational climate. MIS Quarterly 29 (1): 87–111. Bol, J.C. 2008. Subjectivity in compensation contracting. Journal of Accounting Literature 27: 1–32. Bol, J.C. 2011. The determinants and performance effects of managers’ performance evaluation biases. The Accounting Review 86 (5): 1549–1575. Bonner, S.E., S. Clor-Proell, and L. Koonce. 2014. Mental accounting and disaggregation based on the sign and relative magnitude of income statement items. The Accounting Review 89 (6): 2087–2114. Buckless, F., and S. Ravenscroft. 1990. Contrast coding: A refinement of ANOVA in behavioral analysis. The Accounting Review 65: 933–945. Burt, R. 1997. The contingent value of social capital. Administrative Science Quarterly 42: 339–365. Cabrera, A., and E. Cabrera. 2002. Knowledge-sharing dilemmas. Organization Studies 23: 687–710. Cialdini, R. 1993. Influence: The Psychology of Persuasion (3rd edition) New York: Harper Collins. Cialdini, R., and K. Richardson. 1980. Two indirect tactics of image management: Basking and blasting. Journal of Personality and Social Psychology 39 (3): 406–415. Cole, D., and I. Chaikin. 1990. An Iron hand upon the people: The law against the potlatch on the northwest coast. Seattle, WA: University of Washington Press. Colleti, A., K. Sedatole, and K. Towry. 2005. The effect of control systems on trust and cooperation in collaborations. The Accounting Review 80 (2): 477–500. Connolly, T., and B. Thorn. 1990. Discretionary databases: Theory, data, and implications. In Organizations and Communication Technology edited by J. Fulk and C. Steinfeld. Sage publications. Cosmides, L., and J. Tooby. 1994. Better than rational: Evolutionary psychology and the invisible hand. The American Economic Review 84 (2): 327–332. Cress, U., T. Kimmerle, and F. Hesse. 2006. Information exchange with shared databases as a social dilemma: The effect of metaknowledge, bonus systems, and costs. Communication Research 33: 370–390. Cummings, J. 2004. Work groups, structural diversity, and knowledge sharing in a global organization. Management Science 50: 352–364. Dickhaut, J. 2009. The brain as the original accounting institution. The Accounting Review 84 (6): 1703–1712. Durante, K., V. Grikevicius, S. Hill, C. Perilloux, and N. Li. 2011. Ovulation, female competition, and product choice: Hormonal influences on consumer behavior. Journal of Consumer Research 37: 921–934. Ehrhart, M., and S. Naumann. 2004. Organizational citizenship behavior in work groups: A group norms approach. Journal of Applied Psychology 89: 960–974. Ellingsen, T., and M. Johannesson. 2011. Conspicuous generosity. Journal of Public Economics 95 (9–10): 1131–1143. Emmons, R.A. 1987. Narcissism: Theory and measurement. Journal of Personality and Social Psychology 52: 11–17. Faraj, S., and S. Johnson. 2011. Network exchange patterns in online communities. Organization Science 22 (6): 1464–1480. Farrell, A., J. Goh, and B. White. 2014. The effect of performance-based incentive contracts on system 1 and system 2 processing in affective decision contexts: fMRI and behavioral evidence. The Accounting Review 89 (6): 1979–2010. Farrell, A., J. Grenier, and J. Leiby. 2017. Scoundrels or stars? Theory and evidence on the quality of workers in online labor markets. The Accounting Review 91 (1): 93–114. Fehr, E., and U. Fischbacher. 2003. The nature of human altruism. Nature 425: 785–791. Flynn, R., R. Regans, E. Amanatullah, and D. Ames. 2006. Helping one’s way to the top: Self-monitors achieve status by helping others and knowing who helps whom. Journal of Personality and Social Psychology 91: 1123–1137. Griskevicius, V., and D. Kenrick. 2013. Fundamental motives: How evolutionary needs influence consumer behavior. Journal of Consumer Psychology 23 (3): 372–386. Griskevicius, V., N.J. Goldstein, C.R. Mortensen, R.B. Cialdini, and D.T. Kenrick. 2006. Going along versus going alone: When fundamental motives facilitate strategic (non)conformity. Journal of Personality and Social Psychology 91 (2): 281–294. Griskevicius, V., J. Tybur, J., Sundie, R. Cialdini, G. Miller, and D. Kenrick. 2007. Blatant benevolence and conspicuous consumption: When romantic motives elicit costly displays. Journal of Personality and Social Psychology 93: 85–102. Griskevicius, V., J. Tybur, S. Gangestad, E. Perea, J. Shapiro, and D. Kenrick. 2009. Aggress to impress: Hostility as an evolved context-dependent strategy. Journal of Personality and Social Psychology 96 (5): 980–994. Griskevicius, V., J. Tybur, and B. Van den Bergh. 2010. Going green to be seen: Status, reputation, and conspicuous conservation. Journal of Personality and Social Psychology 98 (3): 392–404. Griskevicius, V., J. Tybur, A. Delton, and T. Robertson. 2011. The influence of mortality and socioeconomic status on risk and delayed rewards: A life history theory approach. Journal of Personality and Social Psychology 100: 1015–1026. Gurven, M., W. Allen-Arave, K. Hill, and M. Hurtado. 2000. ‘It’s a Wonderful Life’: Signaling Generosity Among the Ache of Paraguay.” Evolution and Human Behavior 21 (4):263–282. Haesebrouck, K., M. Cools, and A. Van Den Abbeele. 2018. Status differences and knowledge transfer: The effect of incentives. The Accounting Review 93 (1): 213–234. Han, Y.J., J. Nunes, and X. Dréze. 2010. Signaling status with luxury goods: The impact of brand prominence. Journal of Marketing 74: 14–30. Hannan, R.L., G. McPhee, A. Newman, and I. Tafkov. 2012. The effect of relative performance information on performance and effort allocation in a multi-task environment. The Accounting Review 88 (2): 553–575. Hardy, C., and M. Van Vugt. 2006. Nice guys finish first: The competitive altruism hypothesis. Personality and Social Psychology Bulletin 32: 1402–1413. Henrich, J., and F. Gil-White. 2001. The evolution of prestige: Freely conferred deference as a mechanism for enhancing the benefits of cultural transmission. Evolution and Human Behavior 22: 165–196. Hoffman, E., K. McCabe, K. Shachat, and V. Smith. 1994. Preferences, property rights and anonymity in bargaining games. Games and Economic Behavior 7: 346–380. Jeppesen, L., and K. Lakhani. 2010. Marginality and problem-solving effectiveness in broadcast search. Organization Science 21 (5): 1016–1033. Kenrick, D., J. Sundie, L. Nicastle, and G. Stone. 2001. Can one ever be too wealthy or too chaste? Searching for nonlinearities in mate judgment. Journal of Personality and Social Psychology 80: 462–471. Kenrick, D., N. Li, and J. Butner. 2003. Dynamical evolutionary psychology: Individual decision rules and emergent social norms. Psychological Review 110 (1): 3–28. Kenrick, D., V. Griskevicius, J. Sundie, N. Li, Y.J. Li, and S. Neuberg. 2009. Deep rationality: The evolutionary economics of decision making. Social Cognition 27 (5): 764–785. Klein, S., L. Cosmides, J. Tooby, and S. Chance. 2002. Decisions and the evolution of memory: Multiple systems, multiple functions. Psychological Review 109: 306–329. Knechel, W.R., and J. Leiby. 2016. If you want my advice: Status motives and audit consultations about accounting estimates. Journal of Accounting Research 54 (5): 1331–1364. Lennox, R.D., and R.N. Wolfe. 1984. Revision of the self-monitoring scale. Journal of Personality and Social Psychology 46: 1349–1364. Li, Y., D. Kenrick, V. Griskevicius, and S. Neuberg. 2012. Economic decision biases and fundamental motivations: How mating and self-protection alter loss aversion. Journal of Personality and Social Psychology 102: 550–561. Maas, V., and M. van Rinsum. 2013. How control system design influences performance misreporting. Journal of Accounting Research 51 (5): 1159–1186. Maas, V., M. van Rinsum, and K. Towry. 2012. In search of informed discretion: An experimental investigation of fairness and trust reciprocity. The Accounting Review 87 (2): 617–644. Maciejovsky, B., and D. Budescu. 2013. Markets as a structural solution to knowledge-sharing dilemmas. Organizational Behavior and Human Decision Processes 120: 154–167. New, J., L. Cosmides, and J. Tooby. 2007. Category-specific attention for animals reflects ancestral priorities, not expertise. Proceedings of the National Academy of Sciences of the United States of America. 104 (2): 16598–16603. Nowack, M., K. Page, and K. Sigmund. 2000. Fairness versus reason in the ultimatum game. Science 289: 1773–1775. Osterloh, M., and B. Frey. 2000. Motivation, knowledge transfer, and organizational forms. Organization Science 11: 538–550. Paulhus, D.L., and K.M. Williams. 2002. The dark triad of personality: Narcissism, machiavellianism, and psychopathy. Journal of Research in Personality 36 (6): 556–563. Ramakrishnan, R.T.S., and A. V. Thakor. 1991. Cooperation versus competition in agency. Journal of Law, Economics, & Organization 7(2): 248–283. Rucker, D., and A. Galinsky. 2009. Conspicuous consumption versus utilitarian ideals: How different levels of power shape consumer consumption. Journal of Experimental Social Psychology 45: 549–555. Rucker, D., D. Dubois, and A. Galinsky. 2011. Generous paupers and stingy princes: Power drives consumer spending on self versus others. Journal of Consumer Research 37 (6): 1015–1029. Rushton, J., R. Chrisjohn, and G. Fekken. 1981. The altruistic personality and the self-report altruism scale. Personality and Individual Differences 1: 292–302. Saad, G., and J. Vongas. 2009. The effect of conspicuous consumption on men’s testosterone levels. Organizational Behavior and Human Decision Processes 110 (2): 80–92. Smith, E., and R. Bliege-Bird. 2000. Turtle hunting and tombstone opening: Public generosity as costly signaling. Evolution and Human Behavior 21: 245–261. Spence, M. 1973. Job market signaling. The Quarterly Journal of Economics 87 (3): 355–374. Tafkov, I. 2013. Private and public relative performance information under different compensation contracts. The Accounting Review 88: 327–350. Taylor, E. 2006. The effect of incentives on knowledge sharing in computer-mediated communication: An experimental investigation. Journal of Information Systems 20 (1): 103–116. Towry, K. 2003. Control in a teamwork environment: The impact of social ties on the effectiveness of mutual monitoring contracts. The Accounting Review 78 (4): 1069–1095. Van Vugt, M., D. De Cremer, and D. Jansen. 2007. Gender differences in cooperation and competition. Psychological Science 18 (1): 19–23. Ward, P., and A. Zahavi. 1973. The importance of certain assemblages of birds as ‘information centres’ for food-finding. Ibis 115 (4): 517–534. Waymire, G. 2014. Neuroscience and ultimate causation in accounting research. The Accounting Review 89 (6): 2011–2019. White, A., J. Li, V. Griskevicius, S. Neuberg, and D. Kenrick. 2014. Putting all your eggs in one basket: Life-history strategies, bet hedging, and diversification. Psychological Science 24 (5): 715–722. Wilson, M., and M. Daly. 2004. Do pretty women inspire men to discount the future? Proceedings of the Royal Society –Biological Sciences 271 (4): 177–179. Wu, W. 2008. Dimensions of social capital and firm competitiveness improvement: The mediating role of information sharing. Journal of Management Studies 45 (1): 122–146. Yang, T., and T. Maxwell. 2011. Information-sharing in public organizations: A literature review of interpersonal, intra-organizational, and inter-organizational success factors. Government Information Quarterly 28 (2): 164–175. Zahavi, A. 1975. Mate selection: A selection for a handicap. Journal of Theoretical Biology 53: 205–214. Zimmerman, J. 2013. Accounting for decision making and control. McGraw Hill.