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This study explores the interaction effect of team identity and gender on free-riding responses to fear and cooperation sustainability in a social dilemma situation. Based on differences in inequity aversion, risk preferences, and reaction to competition between men and women, we predict that team identity reduces free-riding behaviors among men when they feel fear to be exploited by others teammates that free-ride, but that it does not affect women in this way. Consequently, we also predict that the effect of team identity on cooperation sustainability differs between the two genders. We conducted an experiment in which dominant incentives to free-ride were held constant over 30 periods and where agents had to make a decision between cooperation and free-riding in each period. After each decision, agents received teammates’ contribution and earnings, which facilitates that agents identify whether their team members free-ride. Our findings show no effect for team identity on free-riding response to fear among women. However, team identity affects free-riding response to fear among men, which positively impacts cooperation sustainability.
Laura Gomez-Ruiz; María J. Sánchez-Expósito. The Impact of Team Identity and Gender on Free-Riding Responses to Fear and Cooperation Sustainability. Sustainability 2020, 12, 8175 .
AMA StyleLaura Gomez-Ruiz, María J. Sánchez-Expósito. The Impact of Team Identity and Gender on Free-Riding Responses to Fear and Cooperation Sustainability. Sustainability. 2020; 12 (19):8175.
Chicago/Turabian StyleLaura Gomez-Ruiz; María J. Sánchez-Expósito. 2020. "The Impact of Team Identity and Gender on Free-Riding Responses to Fear and Cooperation Sustainability." Sustainability 12, no. 19: 8175.
This study reports the results of an experiment that analyses the behavioural effect of relative performance feedback (RPF) on individual performance when compensation is based on team performance. Specifically, it investigates whether RPF affects individual performance differently when the comparison focuses on other members of that individual’s team (within-group RPF) or on other teams (between-group RPF). We predict a negative effect of within-group RPF on individual performance. We also predict that between-group RPF moderates that negative effect, since it encourages individuals to focus on group goals rather than individual goals. Consistent with our predictions, results show that the negative effect of within-group RPF on individual performance is mitigated by between-group RPF. Our results can help accountants to better understand how the effects of relative performance feedback differ according to the predominant comparison target.
María J. Sánchez-Expósito; David Naranjo-Gil. The effect of relative performance feedback on individual performance in team settings under group-based incentives. Accounting and Business Research 2020, 50, 342 -359.
AMA StyleMaría J. Sánchez-Expósito, David Naranjo-Gil. The effect of relative performance feedback on individual performance in team settings under group-based incentives. Accounting and Business Research. 2020; 50 (4):342-359.
Chicago/Turabian StyleMaría J. Sánchez-Expósito; David Naranjo-Gil. 2020. "The effect of relative performance feedback on individual performance in team settings under group-based incentives." Accounting and Business Research 50, no. 4: 342-359.
Purpose The purpose of this paper is to analyze the simultaneous effect of management control system (MCS) designs (belief vs boundary) and cognitive orientations (individualism vs collectivism) on performance misreporting by combining accounting and psychology literature. Design/methodology/approach This paper is based on a laboratory experiment with 67 postgraduate students. Findings Results show that an individualist cognitive orientation increased performance misreporting. The results also showed that a boundary design of MCS intensified the relationship between individualist orientation and performance misreporting. Research limitations/implications This paper shed some light about the role of non-pecuniary control system for reducing managerial performance misreporting. The findings support that the tendency of individuals to avoid misreporting depends not only on the MCS design but also on the match between it and individual’s cognitive orientations. Practical implications Managers in organizations should consider the predominant cognitive orientation of individuals when they design MCS. They should consider that control systems, which impose coercive constraints to individuals, may encourage feelings of psychological reactance and then increase performance misreporting. Originality/value This study is among the first to combine psychology and accounting literature to analyze how the design of MCS influences individuals’ motivation to misreport their performance. It provided evidence about the effect of non-monetary control systems on individual’s behavior in organizations.
María Jesús Sánchez Expósito; David Naranjo-Gil. Effects of management control systems and cognitive orientation on misreporting: an experiment. Management Decision 2017, 55, 579 -594.
AMA StyleMaría Jesús Sánchez Expósito, David Naranjo-Gil. Effects of management control systems and cognitive orientation on misreporting: an experiment. Management Decision. 2017; 55 (3):579-594.
Chicago/Turabian StyleMaría Jesús Sánchez Expósito; David Naranjo-Gil. 2017. "Effects of management control systems and cognitive orientation on misreporting: an experiment." Management Decision 55, no. 3: 579-594.
En equipos de trabajo, los sistemas de información basados en el rendimiento relativo aumentan la competencia, y hacen que los individuos exageren sus resultados ante sus superiores. Este artículo analiza el efecto en la honestidad al reportar los resultados cuando existe un sistema de información basado en el rendimiento relativo de los equipos y un sistema de control mutuo vertical, es decir cuando los miembros de un equipo pueden observar y comunicar exageraciones de resultados al superior. Proponemos que el efecto negativo que un sistema de información basado en el rendimiento relativo de los equipos tiene en la honestidad al reportar los resultados se verá mitigado por la presencia de un sistema de control mutuo vertical. Nuestra hipótesis fue contrastada mediante un experimento, y los resultados confirman de forma general nuestras predicciones. Más aún, los resultados sugieren que cuando el sistema de control mutuo vertical no es efectivo, los individuos exageran sus resultados en mayor grado cuando existe un sistema de información basado en el rendimiento relativo.
Maria J. Sanchez-Exposito; David Naranjo-Gil. Los sistemas de información basados en el rendimiento relativo y el control mutuo en equipos: efecto en la honestidad. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 2016, 46, 127 -144.
AMA StyleMaria J. Sanchez-Exposito, David Naranjo-Gil. Los sistemas de información basados en el rendimiento relativo y el control mutuo en equipos: efecto en la honestidad. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad. 2016; 46 (1):127-144.
Chicago/Turabian StyleMaria J. Sanchez-Exposito; David Naranjo-Gil. 2016. "Los sistemas de información basados en el rendimiento relativo y el control mutuo en equipos: efecto en la honestidad." Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 46, no. 1: 127-144.
Public health policies must address multiple goals and complex community health needs. Recently, management control practices have emerged to provide a broader type of information for evaluating the effectiveness of healthcare policies, and relate activities and processes to multiple strategic outcomes. This study compares the effect of traditional and contemporary management control practices on the achievement of public health policies. It is also analyzed how two different uses of such practices (enabling vs. coercive) facilitate the achievement of public health policies. Relationships are explored using data collected from managers from public health agencies and public hospitals in Spain. The findings show that contemporary management control practices are more suitable than traditional practices to achieve public health policies. Furthermore, results show that public health policies are better achieved when managers use management control practices in an enabling way rather than in a coercive way.
David Naranjo-Gil; María Jesús Sánchez-Expósito; Laura Gómez-Ruiz. Traditional vs. Contemporary Management Control Practices for Developing Public Health Policies. International Journal of Environmental Research and Public Health 2016, 13, 713 .
AMA StyleDavid Naranjo-Gil, María Jesús Sánchez-Expósito, Laura Gómez-Ruiz. Traditional vs. Contemporary Management Control Practices for Developing Public Health Policies. International Journal of Environmental Research and Public Health. 2016; 13 (7):713.
Chicago/Turabian StyleDavid Naranjo-Gil; María Jesús Sánchez-Expósito; Laura Gómez-Ruiz. 2016. "Traditional vs. Contemporary Management Control Practices for Developing Public Health Policies." International Journal of Environmental Research and Public Health 13, no. 7: 713.
En entornos de producción recíprocos las empresas suelen adoptar estructuras de equipos para mejorar su rendimiento. El rendimiento del equipo puede verse mejorado mediante diseños de incentivos que motiven a sus miembros a incrementar el esfuerzo y mejorar los resultados. Sin embargo, para que los sistemas de incentivos sean eficaces deben estar alineados con otros elementos clave de la organización, como la estructura de producción. Este trabajo tiene por objeto analizar el diseño de los sistemas de incentivos en entornos de producción recíprocos caracterizados por un tipo de actividad no secuencial, donde se permite la cooperación entre los trabajadores. El estudio empírico se realizó a partir de un experimento con 79 participantes. Los resultados muestran la importancia del ajuste entre los sistemas de incentivos (Individuales vs. Grupales) y las actividades de producción no secuenciales, revelando un rendimiento significativamente superior cuando se usan sistemas de incentivos individuales en entornos de producción recíprocos no secuenciales.
Ignacio Moreno; Maria Sanchez-Exposito; Francisco J. Vázquez. Sistemas de incentivos y entornos de producción recíprocos: efecto en el rendimiento de equipo. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 2014, 1 -20.
AMA StyleIgnacio Moreno, Maria Sanchez-Exposito, Francisco J. Vázquez. Sistemas de incentivos y entornos de producción recíprocos: efecto en el rendimiento de equipo. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad. 2014; ():1-20.
Chicago/Turabian StyleIgnacio Moreno; Maria Sanchez-Exposito; Francisco J. Vázquez. 2014. "Sistemas de incentivos y entornos de producción recíprocos: efecto en el rendimiento de equipo." Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad , no. : 1-20.
The objective of this paper is to explore how the application of neuroscience to management research can facilitate a better understanding of some issues concerning to people behaviour in organizations. In recent years, the ability of researchers to directly observe brain activity has increased tremendously. This paper presented extant neuroscientific findings and showed some examples on how they could be incorporated into management research. We present two studies on honesty and social loafing in teams to inform management researchers when and how neuroscientific methods can complement traditional empirical approaches such as interviews or surveys.
David Naranjo-Gil; Laura Gomez Ruiz; Maria Sanchez-Exposito. NEUROSCIENCE AND MANAGEMENT: CHALLENGES FOR BEHAVIOuRAL RESEARCH IN ORGANIZATIONS. Journal of Positive Management 2011, 2, 45-58 .
AMA StyleDavid Naranjo-Gil, Laura Gomez Ruiz, Maria Sanchez-Exposito. NEUROSCIENCE AND MANAGEMENT: CHALLENGES FOR BEHAVIOuRAL RESEARCH IN ORGANIZATIONS. Journal of Positive Management. 2011; 2 (1):45-58.
Chicago/Turabian StyleDavid Naranjo-Gil; Laura Gomez Ruiz; Maria Sanchez-Exposito. 2011. "NEUROSCIENCE AND MANAGEMENT: CHALLENGES FOR BEHAVIOuRAL RESEARCH IN ORGANIZATIONS." Journal of Positive Management 2, no. 1: 45-58.