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相对绩效信息与透明度对知识共享和生产性努力的影响

The Effects of Relative Performance Information and Transparency on Knowledge Sharing and Productive Effort

European Accounting Review · 2024
被引 3
人大 BABS 3

中文导读

通过真实努力实验,研究了相对绩效信息和透明度如何影响个体在生产任务和知识共享上的努力分配,发现透明度能抵消相对绩效信息对知识共享的负面作用。

Abstract

Using a real-effort experiment, we investigate individuals’ simultaneous decisions regarding how much effort to exert and how to allocate this effort when working on a productive task (productive effort) and sharing knowledge (knowledge-sharing effort). Specifically, we examine the effects of relative performance information (RPI) and the transparency of individual knowledge-sharing decisions (transparency). We find that RPI increases productive effort but reduces knowledge-sharing effort over time. In contrast, transparency does not influence productive effort but increases knowledge-sharing effort. Furthermore, the results indicate that transparency can counteract the adverse effect of RPI on knowledge-sharing effort over time without impeding productive effort. We link our results to the psychological concepts of social comparison, impression management, and reciprocity. Implications for research and practice are discussed.

实验经济学组织行为知识管理绩效评估