Sistemas de incentivos y entornos de producción recíprocosefecto en el rendimiento de equipo

Referencias bibliográficas

• Atkinson, A. A., Balakrishnan, R., Booth, P., Cote, J. M., Groot, T., Malmi, T. Wu, A. (1997). New directions in management accounting research. Journal of Management Accounting Research, 9, 79-108.
• Brañas, P., & Barreda, I. (2011). Experimentos en Economía en: Brañas, P. Coord. Economía experimental y del comportamiento. Barcelona: Antoni Bosch, Capítulo, 1, 23-38.
• Che, Y., & Yoo, S. (2001). Optimal incentives for teams. The American Economic Review, 91(3), 525-541. doi:10.1257/aer.91.3.525
• Chenhall, R. H. (2008). Accounting for the horizontal organization: A review essay. Accounting, Organizations and Society, 33(4-5), 517-550. doi:10.1016/j.aos.2007.07.004
• Chenhall, R. H. (2003). Management control systems design within its organizational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28, 127-168. doi:10.1016/S0361-3682(01)00027-7
• Chow, C. W., Kato, Y., & Merchant, K. (1996). The use of organizational controls and their effects on data manipulation and management myopia: A Japan vs. U.S. comparison. Accounting, Organizations and Society, 21(2-3), 175-192. doi:10.1016/0361-3682(95)00030-5
• Cohen, S. G., & Bailey, D. E. (1997). What makes teams work: Group effectiveness research from the shop floor to the executive suite. Journal of Management, 23(3), 239-290. doi:10.1177/014920639702300303
• Conrad, C. (1994). Strategic organizational communication: Toward the twenty-first century (3rd ed.). Fort Worth: Harcourt Brace College.
• Cooper, R., DeJong, D. V., Forsythe, R., & Ross, T. W. (1996). Cooperation without reputation: Experimental evidence from prisoner’s dilemma games. Games and Economic Behavior, 12(2), 187-218. doi:10.1006/game.1996.0013
• Dickinson, A. M., & Gillette, K. L. (1994). A comparison of the effects of two individual monetary incentive systems on productivity: Piece rate pay versus base pay plus incentives. Journal of Organizational Behavior Management, 14(1), 3-82. doi:10.1300/J075v14n01_02
• Erev, I., Bornstein, G., & Galili, R. (1993). Constructive intergroup competition as a solution to the free rider problem: A field experiment. Journal of Experimental Social Psychology, 29, 463-478. doi:10.1006/jesp.1993.1021
• 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
• Gerdin, J. (2005). The impact of departmental interdependencies and management accounting system use on subunit performance. The European Accounting Review, 14(2), 297-327. doi:10.1080/09638180500043485
• Guymon, R. N., Balakrishnan, R., & Tubbs, R. (2008). The effect of task interdependence and type of incentive contract on group performance. Journal of Management Accounting Research, 20, 1-18. doi:10.2308/jmar.2008.20.s-1.1
• Hannan, R. L., Towry, K. L., & Zhang, Y. (2013). Turning up the volume: An experimental investigation of the role of mutual monitoring in tournaments. Contemporary Accounting Research, 30(4), 1401-1426. doi:10.1111/1911-3846.12006
• Honeywell-Johnson, J. A., & Dickinson, A. M. (1999). Small group incentives: A review of the literature. Journal of Organizational Behavior Management, 19(2), 89-121. doi:10.1300/J075v19n02_06
• Kelly, K. (2010). The effects of incentives on information exchange and decision quality in groups. Behavioral Research in Accounting, 22(1), 43-65. doi:10.2308/bria.2010.22.1.43
• Kelly, K., & Tan, P. M. (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
• Kerr, N. L., & Bruun, S. E. (1983). Dispensability of member effort and group motivation losses: Free-rider effects. Journal of Personality and Social Psychology, 44(1), 78-94. doi:10.1037/0022-3514.44.1.78
• Ledford, G. E. (1993). Employee involvement: Lessons and predictions. In J. R. Galbraith & E. E. Lawler (Eds.), Organizing for the future (pp. 43-64). San Francisco, CA: Josey-Bass.
• Libby, T., & 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
• Merchant, K. A., Van Der Stede, W. A., & Zheng, L. (2003). Disciplinary constraints on the advancement of knowledge: The case of organizational incentive systems. Accounting, Organizations and Society, 28(2-3), 251-286. doi:10.1016/S0361-3682(01)00051-4
• Mohrman, S. A., Cohen, S. G., & Mohrman, A. M. (1995). Designing team-based organizations. San Francisco, CA: Jossey-Bass.
• Naranjo-Gil, D., & Álvarez-Dadet 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., Sánchez, J. M., Cuevas, G., & 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
• Rankin, F. W. (2004). Coordinating effort under team-based and individual incentives: An experimental analysis. Contemporary Accounting Research, 21(1), 191-222. doi:10.1506/69Q1-BGLG-MA91-YALF
• Ravenscroft, S. P., & Haka, S. (1996). Incentive plans and opportunities for information sharing. Behavioral Research in Accounting, 8, 114-133.
• Saavedra, R., Earley, P. C., & Van Dyne, L. (1993). Complex interdependence in task-performing groups. Journal of Applied Psychology, 78(1), 61-72. doi:10.1037/0021-9010.78.1.61
• Sales, X., & 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, XLI(155), 353-370. doi:10.1080/02102412.2012.10779728
• Sprinkle, G. B. (2003). Perspectives on experimental research in managerial accounting. Accounting, Organizations and Society, 28(2-3), 287-318. doi:10.1016/S0361-3682(01)00058-7
• Thompson, J. D. (1967). Organizations in Action. New York, NY: McGraw-Hill.
• Towry, K. (2003). Control in 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
• Upton, D. R. (2009). Implications of social value orientation and budget levels on group performance and performance variance. Journal of Management Accounting Research, 21, 293-316. doi:10.2308/jmar.2009.21.1.293
• Van Der Vegt, G. S., & Janssen, O. (2003). Joint impact of interdependence and group diversity on innovation. Journal of Management, 29, 729-751. doi:10.1016/S0149-2063_03_00033-3
• Wageman, R. (1995). Interdependence and group effectiveness. Administrative Science Quarterly, 40, 145-180. doi:10.2307/2393703
• Wageman, R., & Baker, G. P. (1997). Incentives and cooperation: The joint effects of task and reward interdependence on group performance. Journal of Organizational Behavior, 18(2), 139-158.
• Young, S. M., Fisher, J., & Lindquist, T. M. (1993). The effects of intergroup competition and intragroup cooperation on slack and output in a manufacturing setting. The Accounting Review, 68(3), 466-481.