...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...

...) in the common setting where managers cannot directly observe workers’ effort and ability. In a multiperiod interactive experiment, we find that workers’ performance, positive reciprocity, and trust toward their managers are lower under explicit targets than implicit targets. Evidence suggests that workers under...

... Editorship of Eva Labro. 1 8 2019 1 2 2021 2022 hiring controls labor market competition promise-keeping reciprocity Next, we manipulate effort promises by eliciting nonbinding messages about the effort level workers would provide if they were hired (effort promises...

...) for employees earning more than the median wage compared with those earning less. Overall, our results are consistent with assertions that higher relative compensation attracts more capable candidates and mitigates shirking, but provide little support for reciprocity. Data Availability: The confidentiality...

...Joseph G. Fisher; Sean A. Peffer; Geoffrey B. Sprinkle; Michael G. Williamson ABSTRACT We examine how reciprocity affects the relation between performance target levels and effort across single- and repeated-interaction settings. Using a laboratory experiment where participants make choices from...

...' preferences for reciprocity. Consistent with prior literature, I find that formal control can cause employees to exert low effort, resulting in reduced firm profit. However, I find that the adverse consequences only occur when management clearly imposes the control and, therefore, employees interpret...