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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.
Consultative participation is a process where employees provide inputs but managers retain control over the final targets. According to the latest research in accounting, it has no influence on employee performance, and can even decrease employee motivation. This paper distinguishes between the different types of consultative participation, depending on whether managers take into account employees’ proposals (real consultative) or ignore them (pseudo-participative). We propose that it is necessary to distinguish among the types of motivation in order to understand how participation impacts on employee motivation. We present a mediating model where autonomous employee motivation is the mediating variable. An experiment was conducted to test this model. Our findings show that real consultative participation increases autonomous motivation, while pseudo-participation decreases it. Autonomous motivation also mediates between participation and employee performance. No effects were found on controlled motivation.
Laura Gómez-Ruiz; Edilberto Rodríguez-Rivero. The motivational role of consultative participation in a multi-period target setting: An experimental study. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 2017, 47, 1 -23.
AMA StyleLaura Gómez-Ruiz, Edilberto Rodríguez-Rivero. The motivational role of consultative participation in a multi-period target setting: An experimental study. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad. 2017; 47 (3):1-23.
Chicago/Turabian StyleLaura Gómez-Ruiz; Edilberto Rodríguez-Rivero. 2017. "The motivational role of consultative participation in a multi-period target setting: An experimental study." Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 47, no. 3: 1-23.
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.
ResumenLa literatura contable ha destacado que el uso interactivo de los sistemas de control de gestión genera en los empleados comportamientos proactivos que influyen positivamente en su rendimiento. Sin embargo, los procesos a través de los cuales este uso interactivo influye en el comportamiento de los individuos siguen sin estar identificados. Parte de este vacío en la literatura se puede explicar porque se ha tratado el uso interactivo como un concepto unidimensional. En el presente trabajo se distinguen 5 dimensiones del uso interactivo y se aísla el efecto de una de ellas sobre el comportamiento de los individuos. Analizamos un modelo de mediación que relaciona el uso interactivo con el rendimiento. Las hipótesis del trabajo se analizan con un experimento realizado con 84 estudiantes. Los resultados demuestran que el uso interactivo provoca respuestas emocionales positivas en los individuos, lo que determina cambios en su comportamiento e incide positivamente en su rendimientoAbstractAccounting literature has highlighted that the interactive use of management control systems generates proactive behaviors in employees and increases their performance. Nevertheless, the processes through which the interactive use influences employees’ behavior are still not identified. This gap in the literature can be overcome if researchers do not treat the interactive use concept as one-dimensional. In the present paper the five dimensions of the interactive use of management control systems are identified and the effect of one dimension on individuals’ behavior is examined. We analyze a mediation model that positively relates the interactive use of control information with individuals’ performance. The hypotheses are tested through an experimental study conducted among 84 students. Results show that the interactive use causes emotional responses on individuals that determine positive changes in their level of performance
Laura Gómez-Ruiz; David Naranjo-Gil. El uso interactivo de la información de control y las respuestas emocionales de los empleados. Revista de Contabilidad 2016, 19, 102 -110.
AMA StyleLaura Gómez-Ruiz, David Naranjo-Gil. El uso interactivo de la información de control y las respuestas emocionales de los empleados. Revista de Contabilidad. 2016; 19 (1):102-110.
Chicago/Turabian StyleLaura Gómez-Ruiz; David Naranjo-Gil. 2016. "El uso interactivo de la información de control y las respuestas emocionales de los empleados." Revista de Contabilidad 19, no. 1: 102-110.
Laura Gómez-Ruiz. Los informes de rendimiento y la comparación social en los equipos: efectos sobre la cooperación. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 2015, 44, 97 -115.
AMA StyleLaura Gómez-Ruiz. Los informes de rendimiento y la comparación social en los equipos: efectos sobre la cooperación. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad. 2015; 44 (1):97-115.
Chicago/Turabian StyleLaura Gómez-Ruiz. 2015. "Los informes de rendimiento y la comparación social en los equipos: efectos sobre la cooperación." Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 44, no. 1: 97-115.
Laura Gómez-Ruiz; David Naranjo-Gil. The effects of interactive control system and team identity on team performance: An experimental study. Studies in Managerial and Financial Accounting 2014, 28, 155 -176.
AMA StyleLaura Gómez-Ruiz, David Naranjo-Gil. The effects of interactive control system and team identity on team performance: An experimental study. Studies in Managerial and Financial Accounting. 2014; 28 ():155-176.
Chicago/Turabian StyleLaura Gómez-Ruiz; David Naranjo-Gil. 2014. "The effects of interactive control system and team identity on team performance: An experimental study." Studies in Managerial and Financial Accounting 28, no. : 155-176.
Laura Gómez-Ruiz; David Naranjo-Gil. The effects of interactive control system and team identity on team performance: An experimental study. Studies in Managerial and Financial Accounting 2014, 155 -176.
AMA StyleLaura Gómez-Ruiz, David Naranjo-Gil. The effects of interactive control system and team identity on team performance: An experimental study. Studies in Managerial and Financial Accounting. 2014; ():155-176.
Chicago/Turabian StyleLaura Gómez-Ruiz; David Naranjo-Gil. 2014. "The effects of interactive control system and team identity on team performance: An experimental study." Studies in Managerial and Financial Accounting , no. : 155-176.
El nuevo Espacio Europeo de Educación Superior ha supuesto un cambio en las metodologías docentes. Los alumnos deben formarse en capacidades específicas de su titulación, y en capacidades transversales o genéricas. Entre estas capacidades destacan la capacidad de trabajo en grupo en el perfil del profesional contable. Aunque muchas Universidades están introduciendo nuevas metodologías para desarrollar esta capacidad en asignaturas de Contabilidad, el proceso de evaluación del alumno sigue centrado en las capacidades específicas de la asignatura, es decir, en el saber y el saber hacer. En las Universidades españolas existe un déficit en la evaluación de competencias transversales. Nuestro trabajo presenta una actividad de trabajo en grupo para realizar con alumnos de la asignatura de Contabilidad de Gestión de tercer curso del Grado de Finanzas y Contabilidad, y una propuesta de matriz de evaluación de esta actividad que mide indicadores relacionados con el éxito del trabajo en equipo: eficacia, eficiencia, actitud hacia el grupo y solución de problemas. Esto con el objetivo general de ayudar a mejorar la capacidad de trabajo en grupo del alumno. Nuestro propósito es resaltar que las innovaciones en metodología docente deben completarse con nuevas herramientas de evaluación que permitan una evaluación integral, sistemática, permanente, reflexiva y recíproca, basada en competencias.
Laura María Gómez-Ruiz; David Naranjo-Gil. La competencia de trabajo en grupo: una propuesta de actividad y de evaluación. REDU. Revista de Docencia Universitaria 2011, 9, 193 .
AMA StyleLaura María Gómez-Ruiz, David Naranjo-Gil. La competencia de trabajo en grupo: una propuesta de actividad y de evaluación. REDU. Revista de Docencia Universitaria. 2011; 9 (2):193.
Chicago/Turabian StyleLaura María Gómez-Ruiz; David Naranjo-Gil. 2011. "La competencia de trabajo en grupo: una propuesta de actividad y de evaluación." REDU. Revista de Docencia Universitaria 9, no. 2: 193.
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.
Recent Organizations are adopting teams’ structures to react to competition and enhance performance, but they do not fully achieve these objectives. Psychology literature argues that one of the main reasons for that is the lack of team commitment, which could be enhanced partially for the social identity of the team. Accounting literature argues that management control systems can be used as mechanism to motivate individuals in teams, and so enhance commitment. Using an experiment conducted among 120 post-graduate students, we test how team social identity and the interactive and diagnostic uses of the management control systems influence commitment to team’s objectives. Results generally support our hypotheses. Our findings show that an interactive use of management controls in teams is positively related to high level of teams’ commitment. Moreover, our results also support that the effect of social identity on teams´ commitment is moderated by the level of interactive use of management control systems in teams.
Laura María Gómez-Ruiz; David Naranjo-Gil; Concepción Alvarez-Dardet Espejo. Management Control System Use and Team Commitment. 2011, 1 .
AMA StyleLaura María Gómez-Ruiz, David Naranjo-Gil, Concepción Alvarez-Dardet Espejo. Management Control System Use and Team Commitment. . 2011; ():1.
Chicago/Turabian StyleLaura María Gómez-Ruiz; David Naranjo-Gil; Concepción Alvarez-Dardet Espejo. 2011. "Management Control System Use and Team Commitment." , no. : 1.