This paper investigates whether leadership style moderates the effect of leader incentives on the performance of teams. In collaboration with a Latin-American bank, we engineered a field experiment by designing a series of contests among the bank branches with varying prize structures. We find evidence that providing explicit incentives to team leaders has a positive effect on team performance. However, the effect of incentives differs based on the manager's leadership style and team characteristics. Leader incentives are less effective for managers who inspire their team by appealing to higher values than for managers who motivate performance through rewards and penalties.
{"title":"Leader Effects in Competition Among Teams: Evidence from a Field Intervention","authors":"Pablo Casas-Arce, F. A. Martínez-Jerez","doi":"10.2139/ssrn.2824108","DOIUrl":"https://doi.org/10.2139/ssrn.2824108","url":null,"abstract":"This paper investigates whether leadership style moderates the effect of leader incentives on the performance of teams. In collaboration with a Latin-American bank, we engineered a field experiment by designing a series of contests among the bank branches with varying prize structures. We find evidence that providing explicit incentives to team leaders has a positive effect on team performance. However, the effect of incentives differs based on the manager's leadership style and team characteristics. Leader incentives are less effective for managers who inspire their team by appealing to higher values than for managers who motivate performance through rewards and penalties.","PeriodicalId":287526,"journal":{"name":"AAA 2017 Management Accounting Section (MAS) Meeting (Archive)","volume":"121 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123129230","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
ABSTRACT Technological advancements have greatly improved the ability to provide relative performance information (RPI), including information systems capable of providing feedback on demand. We us...
{"title":"Assigned versus Chosen Relative Performance Information: The Effect of Feedback Frequency on Performance","authors":"Kip Holderness, K. Olsen, Todd A. Thornock","doi":"10.2308/JMAR-52504","DOIUrl":"https://doi.org/10.2308/JMAR-52504","url":null,"abstract":"ABSTRACT Technological advancements have greatly improved the ability to provide relative performance information (RPI), including information systems capable of providing feedback on demand. We us...","PeriodicalId":287526,"journal":{"name":"AAA 2017 Management Accounting Section (MAS) Meeting (Archive)","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121623560","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper examines whether and for how long managers’ initial assessments of employee ability influence promotion decisions. Using archival data from minor league professional baseball, we find that, controlling for performance, initial assessments are associated with promotion decisions for at least six years after the initial assessments were made. We also find that initial assessments are positively associated with future performance at the outset of a player’s career, but the association becomes insignificant after a player accumulates on-the-job experience. We show that the weight on initial assessments for promotion decisions declines as additional on-the-job performance signals are observed, reflecting the declining relative informativeness of initial assessments about future ability. We construct a proxy for relative informativeness based on coefficients from regressions of future performance on initial assessments and observed performance. When we compare the implied relative weight on initial assessments for promotion decisions to our proxy for relative informativeness, we find initial assessments receive greater relative weight than implied by informativeness overall and across experience and job-level partitions. Our results suggest managers update initial beliefs about worker ability slowly given available performance measures. This paper was accepted by Shiva Rajgopal, accounting.
{"title":"Do First Impressions Last? The Impact of Initial Assessments and Subsequent Performance on Promotion Decisions","authors":"Dirk E. Black, Marshall D. Vance","doi":"10.2139/ssrn.2812731","DOIUrl":"https://doi.org/10.2139/ssrn.2812731","url":null,"abstract":"This paper examines whether and for how long managers’ initial assessments of employee ability influence promotion decisions. Using archival data from minor league professional baseball, we find that, controlling for performance, initial assessments are associated with promotion decisions for at least six years after the initial assessments were made. We also find that initial assessments are positively associated with future performance at the outset of a player’s career, but the association becomes insignificant after a player accumulates on-the-job experience. We show that the weight on initial assessments for promotion decisions declines as additional on-the-job performance signals are observed, reflecting the declining relative informativeness of initial assessments about future ability. We construct a proxy for relative informativeness based on coefficients from regressions of future performance on initial assessments and observed performance. When we compare the implied relative weight on initial assessments for promotion decisions to our proxy for relative informativeness, we find initial assessments receive greater relative weight than implied by informativeness overall and across experience and job-level partitions. Our results suggest managers update initial beliefs about worker ability slowly given available performance measures. This paper was accepted by Shiva Rajgopal, accounting.","PeriodicalId":287526,"journal":{"name":"AAA 2017 Management Accounting Section (MAS) Meeting (Archive)","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116352964","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract Technology is having a rapid change in the world. Most of the multinational companies are engaging their systems with the sufficient experience and consulting in their business. But Small and Medium Enterprises are not sufficiently in condition to have the consulting facilities in their business. Recently entrepreneurs also adapt to use the accounting information systems to their business activities. While considering on the accounting information system there are number of selection of many AIS software packages in the world. As an Entrepreneur they have to select the correct and efficient Accounting Software package which is more suitable for their business. The purpose of this study is to identify the AIS software used by the entrepreneurs and evaluate the level of satisfactory implementation of the AIS software packages in the small business. The background of the choice of system selection will indicate the company size, selection of AIS, cost of the system, number of systems and the facilitated features of the systems, knowledge of the system users and the company outflow. Satisfaction of the entrepreneurs on their system is the dependent variable. The study mainly focuses on the accounting information system practices adapted by entrepreneurs’ life in Sri Lanka with special reference to Plonnaruwa District of North Central Province in Sri Lanka. For the purpose of finding data, it was collected by issuing a questionnaire to a selected sample from entrepreneurs of those who are registered in SMEs in Chamber of Commerce in 2012 from Polonnaruwa District of North Central Province in Sri Lanka. Based on the results generated in the data collection it explains that the knowledge of the system users and the cost of the implementation of the system is a common problem to the entrepreneurs. Some of them are having some doubt in selecting the appropriate accounting system to their business. Dependent variable of Satisfaction of the entrepreneurs on their system has been developed through the selection of the system and the knowledge of the system users. Keywords: Small and Medium Enterprises (SMEs), Accounting Information System (AIS)
{"title":"Adoption of Accounting Information System Practices by Entrepreneurs in Sri Lanka (with Special Reference to Polonnaruwa District)","authors":"G. Kaluarachchi","doi":"10.2139/ssrn.2906180","DOIUrl":"https://doi.org/10.2139/ssrn.2906180","url":null,"abstract":"Abstract Technology is having a rapid change in the world. Most of the multinational companies are engaging their systems with the sufficient experience and consulting in their business. But Small and Medium Enterprises are not sufficiently in condition to have the consulting facilities in their business. Recently entrepreneurs also adapt to use the accounting information systems to their business activities. While considering on the accounting information system there are number of selection of many AIS software packages in the world. As an Entrepreneur they have to select the correct and efficient Accounting Software package which is more suitable for their business. The purpose of this study is to identify the AIS software used by the entrepreneurs and evaluate the level of satisfactory implementation of the AIS software packages in the small business. The background of the choice of system selection will indicate the company size, selection of AIS, cost of the system, number of systems and the facilitated features of the systems, knowledge of the system users and the company outflow. Satisfaction of the entrepreneurs on their system is the dependent variable. The study mainly focuses on the accounting information system practices adapted by entrepreneurs’ life in Sri Lanka with special reference to Plonnaruwa District of North Central Province in Sri Lanka. For the purpose of finding data, it was collected by issuing a questionnaire to a selected sample from entrepreneurs of those who are registered in SMEs in Chamber of Commerce in 2012 from Polonnaruwa District of North Central Province in Sri Lanka. Based on the results generated in the data collection it explains that the knowledge of the system users and the cost of the implementation of the system is a common problem to the entrepreneurs. Some of them are having some doubt in selecting the appropriate accounting system to their business. Dependent variable of Satisfaction of the entrepreneurs on their system has been developed through the selection of the system and the knowledge of the system users. Keywords: Small and Medium Enterprises (SMEs), Accounting Information System (AIS)","PeriodicalId":287526,"journal":{"name":"AAA 2017 Management Accounting Section (MAS) Meeting (Archive)","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-12-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131731404","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In three experiments, I investigate how supervisors’ task performance in lower-level jobs prior to being promoted to the supervisory level influences the targets they set for employees. I propose that supervisors show an “experience bias” by which they overemphasize their own experiences when setting targets for employees. As such, supervisors who achieved high performance before being promoted set higher targets than low-performing supervisors, despite having the same information about the employee’s potential. In line with my prediction, I find that supervisors exhibit this bias if they have worked on the employees’ task but that this bias is absent when they previously did a different task. I also show that this bias comes from a limited awareness that own experiences are not generalizable and it likely prevails in many managerial situations. The biased targets also lead to negative employee reactions. This study contributes to the understanding of supervisor target setting.
{"title":"The Effect of Supervisors’ Prior Task Performance on Employees’ Targets","authors":"C. Feichter","doi":"10.2139/ssrn.2803160","DOIUrl":"https://doi.org/10.2139/ssrn.2803160","url":null,"abstract":"In three experiments, I investigate how supervisors’ task performance in lower-level jobs prior to being promoted to the supervisory level influences the targets they set for employees. I propose that supervisors show an “experience bias” by which they overemphasize their own experiences when setting targets for employees. As such, supervisors who achieved high performance before being promoted set higher targets than low-performing supervisors, despite having the same information about the employee’s potential. In line with my prediction, I find that supervisors exhibit this bias if they have worked on the employees’ task but that this bias is absent when they previously did a different task. I also show that this bias comes from a limited awareness that own experiences are not generalizable and it likely prevails in many managerial situations. The biased targets also lead to negative employee reactions. This study contributes to the understanding of supervisor target setting.","PeriodicalId":287526,"journal":{"name":"AAA 2017 Management Accounting Section (MAS) Meeting (Archive)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122626368","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study investigates whether the benefit firms can extract from team member communication to the team manager—who may use such information for rewarding individual team members—is affected by differences in the type of mutual monitoring information available to team members. We predict and find that team performance is higher when team members can observe only each other's effort than when they can observe both each other's effort and output levels; conversely, team performance is lower when team members can observe only each other's output than when they can observe both each other's effort and output levels. The intuition behind these results is that the type of observable mutual monitoring information creates different degrees of ambiguity regarding what should be considered a fair reward allocation for team members' contributions. Such ambiguity reduces the usefulness of team member communication to the manager for allocating rewards, resulting in lower team performance.Data Availability: Data are available from the authors upon request.
{"title":"Mutual Monitoring and Team Member Communication in Teams","authors":"M. Arnold, R. Hannan, Ivo D. Tafkov","doi":"10.2139/ssrn.2823346","DOIUrl":"https://doi.org/10.2139/ssrn.2823346","url":null,"abstract":"This study investigates whether the benefit firms can extract from team member communication to the team manager—who may use such information for rewarding individual team members—is affected by differences in the type of mutual monitoring information available to team members. We predict and find that team performance is higher when team members can observe only each other's effort than when they can observe both each other's effort and output levels; conversely, team performance is lower when team members can observe only each other's output than when they can observe both each other's effort and output levels. The intuition behind these results is that the type of observable mutual monitoring information creates different degrees of ambiguity regarding what should be considered a fair reward allocation for team members' contributions. Such ambiguity reduces the usefulness of team member communication to the manager for allocating rewards, resulting in lower team performance.Data Availability: Data are available from the authors upon request.","PeriodicalId":287526,"journal":{"name":"AAA 2017 Management Accounting Section (MAS) Meeting (Archive)","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131988974","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The paper undertakes a holistic observation of the change to the management control system in a Chinese SOE. Integrating original institutional economics (OIE) and new-institutional sociology (NIS) perspectives, the longitudinal case study contributes to management accounting change literature by providing contextual evidence for how a loosely coupled Japanese-style quality control system evolved over nearly 20 years, and how such a system has been used dynamically as a mechanism to balance the conflicting, yet intertwined, institutional forces. The study sheds further light on the interactions of dynamic institutions at societal level, such as market openness, government protection, and political constraints, as well as those at organizational field level, including IJV experience and trade unions, and the impact of such interactions on intra-organizational change. The findings show the pathways along which the policies at societal level can possibly affect intra-organizational change, which has policy implications for further SOE reforms in China and other transition economies.
{"title":"The Institutionalization of Management Accounting Change: An Observation across Societal, Organizational Field, and Organizational Levels","authors":"Lu Dai, Pingli Li","doi":"10.2139/ssrn.2816270","DOIUrl":"https://doi.org/10.2139/ssrn.2816270","url":null,"abstract":"The paper undertakes a holistic observation of the change to the management control system in a Chinese SOE. Integrating original institutional economics (OIE) and new-institutional sociology (NIS) perspectives, the longitudinal case study contributes to management accounting change literature by providing contextual evidence for how a loosely coupled Japanese-style quality control system evolved over nearly 20 years, and how such a system has been used dynamically as a mechanism to balance the conflicting, yet intertwined, institutional forces. The study sheds further light on the interactions of dynamic institutions at societal level, such as market openness, government protection, and political constraints, as well as those at organizational field level, including IJV experience and trade unions, and the impact of such interactions on intra-organizational change. The findings show the pathways along which the policies at societal level can possibly affect intra-organizational change, which has policy implications for further SOE reforms in China and other transition economies.","PeriodicalId":287526,"journal":{"name":"AAA 2017 Management Accounting Section (MAS) Meeting (Archive)","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128374821","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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