Los sistemas de información basados en el rendimiento relativo y el control mutuo en equiposefecto en la honestidad
- 1 Financial Economics and Accounting Department, Universidad Pablo de Olavide
ISSN: 0210-2412
Year of publication: 2017
Volume: 46
Issue: 1
Pages: 127-144
Type: Article
More publications in: Revista española de financiación y contabilidad
Abstract
In work-teams, relative performance feedbacks often enhance competition and motivate that individuals overstate their result. This paper analyses the effect on honesty performance reporting when there exist a competitive information system based on teams performance and a vertical mutual control system, that is, when team members can observe and communicate the result overstatements to the supervisor. We propose that the negative effect that a relative performance feedback has in honesty in performance reporting will be mitigated when a vertical control system is present. Our hypothesis was tested by an experiment and the results generally support our predictions. In addition, the results suggest that when the vertical mutual control system is ineffective, individuals will overstate their results in a greater extent when the relative performance feedback is present.
Funding information
This work was supported by the Agencia de Innovaci?n y Desarrollo de Andaluc?a [PROYECTO SEJ-2395]; Secretar?a de Estado de Investigaci?n, Desarrollo e Innovaci?n [PROYECTO ECO2014-56204-P].Funders
-
Agencia de Innovación y Desarrollo de Andalucía
Spain
- PROYECTO ECO2014-56204-P
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