کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
1002590 1481781 2016 11 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Cooperation and competition among employees: Experimental evidence on the role of management control systems
ترجمه فارسی عنوان
همکاری و رقابت در میان کارکنان: شواهد تجربی در مورد نقش سیستم های کنترل مدیریت
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
چکیده انگلیسی

This article reviews experimental studies that investigate the influence of management control systems on competitive and cooperative interactions among employees. It begins by describing the role of experiments in improving theory specification, by improving construct definitions, documenting the causal processes that link management controls and performance, and identifying contextual factors that influence these processes. The article then analyzes experimental research on the role of management control systems in the social comparisons and tournament incentives that generate competition in organizations, and in the teamwork and reciprocity processes that support cooperation. A number of open questions and directions for future research, both experimental and non-experimental, are identified.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Management Accounting Research - Volume 31, June 2016, Pages 75–85
نویسندگان
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