团队合作环境中的控制:社会关系对相互监督合同有效性的影响

Control in a Teamwork Environment—The Impact of Social Ties on the Effectiveness of Mutual Monitoring Contracts

Accounting Review · 2003
被引 294
人大 A+FT50UTD24ABS 4*

中文导读

实验研究两种基于相互监督的财务激励系统(垂直与水平)在团队中的效果,发现团队认同感强时,水平系统更有效,垂直系统效果减弱。

Abstract

This study examines control in a teamwork setting, experimentally investigating two financial incentive systems that have been proposed in the agency-theory-based analytic literature. Both systems rely on mutual monitoring—the ability of team members to observe each other's actions. However, the systems differ on whether team members report observations of their peers' efforts to management (vertical incentive system) or directly control the actions of each other (horizontal incentive system). Findings suggest that the effectiveness of these systems depends on the level of team identity. Specifically, a strong team identity leads to greater coordination. The result is that the effectiveness of a vertical incentive system is degraded by a strong team identity. On the other hand, a horizontal incentive system becomes more effective in the presence of a strong team identity. The results of this study suggest that when the team has achieved a high level of identity, the most effective way to use this information is likely horizontal in nature, delegating responsibility for control to self-managed teams, rather than extracting the information through reporting mechanisms. This study thus helps explain why firms have more readily embraced horizontal incentive systems than vertical incentive systems.

团队认同相互监督纵向激励横向激励