... allocations. We also find that noninsulating allocations lead to stronger group identification but are perceived to be less fair than insulating allocations. Collectively, our findings contribute to research and practice regarding the use of cost allocations to motivate desired attitudes and behaviors. Data...

...Bart Dierynck; Jesse van der Geest; Victor van Pelt ABSTRACT Managers can undertake a costly search to gather additional information about employee performance. Previous management accounting research attributed these actions to inherent social preferences, such as fairness and reciprocity...

...H. Scott Asay; Jace B. Garrett; William B. Tayler ABSTRACT Prior research shows that managers use discretion to reduce the effect of “bad luck” on employees’ performance-based compensation, but not to reduce the effect of “good luck,” due to fairness concerns. In a setting without manager...

... the effectiveness of explicit targets by decreasing target variance and increasing workers’ perceived fairness of the target-setting process. Our results highlight how the type of performance targets and peer performance benchmarking can motivate worker performance and build trust. Data Availability: Data...

...' perceived fairness and thus their effort. These results hold whether the employees are assigned to or self-select into the job with weaker incentives and whether they have more explicit or less explicit information about the economic rationale for the difference in incentive strength. Our findings...

...Bianca A. C. Groen ABSTRACT Building on goal setting and social exchange theory, this study extends prior research about how employee participation in setting annual performance and development goals is related to goal commitment via increased perceptions of fairness, through including other...