Los informes de rendimiento y la comparación social en los equiposefectos sobre la cooperación

Références bibliographiques

• Brown, D. J., Ferris, D. L., Heller, D. y Keeping, L. M. (2007). Antecedents and consequences of the frequency of upward and downward social comparisons at work. Organizational Behavior and Human Decision Processes, 102(1), 59–75. doi:10.1016/j.obhdp.2006.10.003
• Burkert, M., Fischer, F. M. y Schäffer, U. (2011). Application of the controllability principle and managerial performance: The role of role perceptions. Management Accounting Research, 22, 143–159. doi:10.1016/j.mar.2011.03.002
• Buunk, B. P., Zurriaga, R., Gónzalez-Roma, V. y Subirats, M. (2003). Engaging in upward and downward comparisons as a determinant of relative deprivation at work: A longitudinal study. Journal of Vocational Behavior, 62(2), 370–388. doi:10.1016/S0001-8791(02)00015-5
• Buunk, B. P., Zurriaga, R., Peiró, J. M., Nauta, A. y Gosalvez, I. (2005). Social comparison at work as related to a cooperative social climate and to individual differences in social comparison orientation. Applied Psychology, 54(1), 61–80. doi:10.1111/j.1464-0597.2005.00196.x
• Charness, G., Gneezy, U. y Kuhn, M. A. (2012). Experimental methods: Between-subject and within-subject design. Journal of Economic Behavior & Organization, 81, 1–8. doi:10.1016/j.jebo.2011.08.009
• Chin, W. W. (1998). The partial least squares approach to structural equation modeling. In G. A. Marculides (Ed.), Modern methods for business research (pp. 295–336). Mahwah, NJ: Lawrence Erlbaum Associates.
• Coletti, A. L., Sedatole, K. L. y Towry, K. L. (2005). The effect of control systems on trust and cooperation in collaborative environments. The Accounting Review, 80(2), 477–500. doi:10.2308/accr.2005.80.2.477
• Drake, A. R., Wong, J. y Salter, S. B. (2007). Empowerment, motivation, and performance: Examining the impact of feedback and incentives on nonmanagement employees. Behavioral Research in Accounting, 19(1), 71–89. doi:10.2308/bria.2007.19.1.71
• Festinger, L. (1954). A theory of social comparison processes. Human Relations, 7, 117–140. doi:10.1177/001872675400700202
• Fischbacher, U. (2007). Z-Tree: Zurich toolbox for ready-made economic experiments. Experimental Economics, 10(2), 171–178. doi:10.1007/s10683-006-9159-4
• Gold, N. y Sugden, R. (2007). Theories of team agency. Oxford: Oxford University Press.
• Goodman, P. S. y Haisley, E. (2007). Social comparison processes in an organizational context: New directions. Organizational Behavior and Human Decision Processes, 102(1), 109–125. doi:10.1016/j.obhdp.2006.10.005
• Greenberg, J., Ashton-James, C. E. y Ashkanasy, N. M. (2007). Social comparison processes in organizations. Organizational Behavior and Human Decision Processes, 102(1), 22–41. doi:10.1016/j.obhdp.2006.09.006
• Hall, M. (2011). Do comprehensive performance measurement systems help or hinder managers´ mental model development? Management Accounting Research, 22, 68–83. doi:10.1016/j.mar.2010.10.002
• Hannan, R. L., Krishnan, R. y Newman, A. H. (2008). The effects of disseminating relative performance feedback in tournament and individual performance compensation plans. The Accounting Review, 83(4), 893–913. doi:10.2308/accr.2008.83.4.893
• Hannan, R. L., McPhee, G. P., Newman, A. H. y Tafkov, I. D. (2013). The effect of relative performance information on performance and effort allocation in a multi-task environment. The Accounting Review, 88(2), 553–575. doi:10.2308/accr-50312
• Haslam, N. (2004). Relational models theory. A contemporary overview. Mahwah, NJ: Lawrence Erlbaum.
• Kelly, K. y Tan, P. M.-S. (2010). The effects of profit-sharing contract and feedback on the sustainability of cooperation. Journal of Management Accounting Research, 22, 251–269. doi:10.2308/jmar.2010.22.1.251
• Libby, T. y Thorne, L. (2009). The influence of incentive structure on group performance in assembly lines and teams. Behavioral Research in Accounting, 21(2), 57–72. doi:10.2308/bria.2009.21.2.57
• Molleman, E., Nauta, A. y Buunk, B. P. (2007). Social comparison-based thoughts in groups: Their associations with interpersonal trust and learning outcomes. Journal of Applied Social Psychology, 37(6), 1163–1180. doi:10.1111/j.1559-1816.2007.00207.x
• Naranjo-Gil, D. y Álvarez-Dardet Espejo, M. C. (2006). El uso del sistema contable de gestión en la implementación de la estrategia: Análisis del ajuste contingente. Revista Española De Financiación Y Contabilidad, 35(128), 157–180. doi:10.1080/02102412.2006.10779577
• Naranjo-Gil, D. y Hartmann, F. (2007). Management accounting systems, top management team heterogeneity and strategic change. Accounting, Organizations and Society, 32(7–8), 735–756. doi:10.1016/j.aos.2006.08.003
• Naranjo-Gil, D., Sánchez, J. M., Cuevas, G. y López, A. (2012). The effects of incentive system and cognitive orientation on team’s performance. Behavioral Research in Accounting, 24(2), 177–191. doi:10.2308/bria-50098
• Nikias, A. D., Schwartz, S. T., Spires, E. E., Wollscheid, J. R. y Young, R. A. (2010). The effects of aggregation and timing on budgeting: An experiment. Behavioral Research in Accounting, 22(1), 67–83. doi:10.2308/bria.2010.22.1.67
• Ringle, C. M., Wende, S. y Will, S. (2005). SmartPLS 2.0 (M3) Beta, Hamburg.
• Román, F. J. (2009). An analysis of changes to a team-based incentive plan and its effects on productivity, product quality, and absenteeism. Accounting, Organizations and Society, 34(5), 589–618. doi:10.1016/j.aos.2008.08.004
• Rowe, C. (2004). The effect of accounting report structure and team structure on performance in cross-functional teams. The Accounting Review, 79(4), 1153–1180. doi:10.2308/accr.2004.79.4.1153
• Rowe, C., Birnberg, J. G. y Shields, M. D. (2008). Effects of organizational process change on responsibility accounting and managers’ revelations of private knowledge. Accounting, Organizations and Society, 33(2–3), 164–198. doi:10.1016/j.aos.2006.12.002
• Sales, X. y Carenys, J. (2012). Sistemas de control de gestión y alineación con la estrategia después de un MBO: estudio de caso sobre la influencia de las preferencias personales de individuos dominantes. Revista Española De Financiación Y Contabilidad, 41(155), 353–370. doi:10.1080/02102412.2012.10779728
• Schäfer, U. (2013). The influence of different dimensions of social comparison on performance measure choice and team composition. Review of Managerial Science, 7(4), 475–498. doi:10.1007/s11846-012-0092-y
• Solomon, D. H. y McLaren, R. M. (2008). Relational framing theory. In L. A. Baxter y D. O. Braithwaite (Eds.), Engaging theories in interpersonal communication (pp. 103–115). Thousand Oaks, CA: Sage.
• Tafkov, I. D. (2013). Private and public relative performance information under different compensation contracts. The Accounting Review, 88(1), 327–350. doi:10.2308/accr-50292
• Tomala, T. (1999). Nash equilibria of repeated games with observable payoff vectors. Games and Economic Behavior, 28(2), 310–324. doi:10.1006/game.1998.0701
• Towry, K. L. (2003). Control in a teamwork environment. The impact of social ties on the effectiveness of mutual monitoring contracts. The Accounting Review, 78(4), 1069–1095. doi:10.2308/accr.2003.78.4.1069
• Van Der Vegt, G. S., De Jong, S. B., Bunderson, J. S. y Molleman, E. (2010). Power asymmetry and learning in teams: The moderating role of performance feedback. Organization Science, 21(2), 347–361. doi:10.1287/orsc.1090.0452