{"title":"The Effects of Multi-Level Group Identification on Intergroup Helping Behavior","authors":"Jason L. Brown, Geoffrey B. Sprinkle, Dan Way","doi":"10.2308/JMAR-2019-506","DOIUrl":null,"url":null,"abstract":"We conduct an experiment to examine the effects of multi-level group identification on intergroup helping behavior. We predict and find that stronger identification with a sub-group and a superordinate group – separately and interactively – increase helping behavior. We provide evidence that the relationships between stronger identification and helping behavior operate in part through increased salience of superordinate group boundaries, perceived potential benefits to one’s own group of intergroup helping, and positive affect. Collectively, our findings illustrate the importance of understanding how individuals identify with the different groups naturally present in organizations, and highlight how identification can be used as an informal control to motivate important organizational behaviors. Such an understanding can help firms determine the best organizational hierarchy, develop communication and control strategies to build identification at appropriate levels, and establish evaluation and compensation systems that measure and reward outcomes in a manner that accounts for these group effects.","PeriodicalId":46474,"journal":{"name":"Journal of Management Accounting Research","volume":null,"pages":null},"PeriodicalIF":1.4000,"publicationDate":"2021-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"8","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Management Accounting Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/JMAR-2019-506","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 8
Abstract
We conduct an experiment to examine the effects of multi-level group identification on intergroup helping behavior. We predict and find that stronger identification with a sub-group and a superordinate group – separately and interactively – increase helping behavior. We provide evidence that the relationships between stronger identification and helping behavior operate in part through increased salience of superordinate group boundaries, perceived potential benefits to one’s own group of intergroup helping, and positive affect. Collectively, our findings illustrate the importance of understanding how individuals identify with the different groups naturally present in organizations, and highlight how identification can be used as an informal control to motivate important organizational behaviors. Such an understanding can help firms determine the best organizational hierarchy, develop communication and control strategies to build identification at appropriate levels, and establish evaluation and compensation systems that measure and reward outcomes in a manner that accounts for these group effects.
期刊介绍:
The mission of the Journal of Management Accounting Research (JMAR) is to advance the theory and practice of management accounting through publication of high-quality applied and theoretical research, using any well-executed research method. JMAR serves the global community of scholars and practitioners whose work impacts or is informed by the role that accounting information plays in decision-making and performance measurement within organizations. Settings may include profit and not-for profit organizations, service, retail and manufacturing organizations and domestic, foreign, and multinational firms. JMAR furthermore seeks to advance an understanding of management accounting in its broader context, such as issues related to the interface between internal and external reporting or taxation. New theories, topical areas, and research methods, as well as original research with novel implications to improve practice and disseminate the best managerial accounting practices are encouraged.