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Keywords: reciprocity
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Journal Articles
Journal of Management Accounting Research 1–21.
Published: 18 September 2024
...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...
Journal Articles
Journal Articles
Journal of Management Accounting Research (2022) 34 (2): 1–21.
Published: 01 June 2022
.... To include the possibility of both positive and negative reciprocal reactions, we let employers choose contract offers from a range of different contracts that have the potential to trigger positive as well as negative reciprocity. While prior research on labor market competition has concentrated on gift...
Journal Articles
Journal of Management Accounting Research (2020) 32 (3): 137–154.
Published: 01 September 2020
...) 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...
Journal Articles
Journal of Management Accounting Research (2015) 27 (2): 145–164.
Published: 01 December 2015
...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...
Journal Articles
Journal of Management Accounting Research (2013) 25 (1): 169–197.
Published: 01 December 2013
...' 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...