财务与会计学系学术讲座No.98

发布时间:2023-07-13来源:葛涵浏览次数:10

题目:The Effects of Relative Performance Information on Subsequent Cooperation

时间:20237月17日(周一)10:00-12:00

地点: 澳门永利唯一官方网址紫金港校区澳门永利唯一官方网址A423

主讲人:张馨钰博士,美国康奈尔大学

主讲人简介:

         Professor Xinyu Zhang is an assistant professor of accounting at the Samuel Curtis Johnson Graduate School of Management. Her primary research interest is the management control systems used in practice. Her current work examines how management control systems (e.g. incentives, feedback) bond and alienate individuals and in turn influence their cooperation and productivity. She is also interested in the antecedents and consequences of pro-social behavior and misreporting.


摘要:

         I design an experiment to examine whether relative performance information (RPI) in an individual task can enhance subsequent cooperation by revealing coworker similarities. In groups of four, participants first individually complete either a more or less difficult math task, and then engage in a public-goods game. Results indicate that when group members exhibit similar individual task performance and when the individual task is more difficult, RPI significantly increases their cooperation in the public-goods game. Conceptually, RPI in such settings reveals the challenge common to all group members, thereby establishing a social bond that enhances subsequent cooperation. Conversely, RPI does not affect cooperation when revealing dissimilar performance among group members, irrespective of the individual task difficulty. Overall, while prior research focuses on the behavioral effects of RPI by highlighting individual differences, this study suggests that RPI can increase cooperation by revealing individual similarities, providing a distinct explanation for the prevalence of RPI in practice.

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