... behaviors—cooperation and risk-taking—that impact firm performance and that theory suggests are likely affected by the fundamental differences between the two allocation methods. We find that noninsulating allocations lead to greater cooperation between managers, and greater risk-taking, than insulating...

...Jeremy D. Douthit; Jace B. Garrett; Dan T. Way ABSTRACT Research suggests that controls that induce cooperation can increase interemployee trust. We find that when employees have experience working with the same coworker on the same task (“case-specific experience”) prior to working under...

... control systems cooperation trust transparency immunization effect The value of an interorganizational (i.e., business-to-business) trading relationship depends not only on the buyer’s willingness to pay for a product or service in the short-term (i.e., the transactional part...

...Eric Marinich ABSTRACT Managers in decentralized organizations often face incentives against cooperation. In these situations, accounting information can increase cooperation when it reveals the cooperativeness of other managers' prior actions. The extent to which accounting information reveals...