Controls and Cooperation in Interactive and Non-Interactive Settings

成果类型:
Article
署名作者:
Garrett, Jace B.; Livingston, Jeffrey A.; Tayler, William B.; Cade, Nicole L.; McVay, Sarah E.
署名单位:
Clemson University; Bentley University; Brigham Young University; Pennsylvania Commonwealth System of Higher Education (PCSHE); University of Pittsburgh; University of Washington; University of Washington Seattle
刊物名称:
CONTEMPORARY ACCOUNTING RESEARCH
ISSN/ISSBN:
0823-9150
DOI:
10.1111/1911-3846.12489
发表日期:
2019
页码:
2494-2515
关键词:
indirect reciprocity sanctioning systems measuring trust gift exchange mediator ORGANIZATIONS attribution performance intentions COSTS
摘要:
Prior research finds that controls that induce cooperation among collaborators on a project increase trust, and that this increased trust increases subsequent cooperation among collaborators. We extend this work by investigating how controls influence cooperative behavior in two settings. The first is an interactive setting where people work together and can benefit from each other's work. The second is a non-interactive setting where people do not work together directly but where behavior can be observed. We propose that because controls are likely to engender greater trust and reciprocity in interactive settings than in non-interactive settings, the effect of controls on future cooperative behavior will be greater for controls in interactive settings than for controls in non-interactive settings. We find that controls in both settings increase future cooperative behavior, but the effect is significantly greater in interactive settings (where reciprocity and trust are more likely to develop). Furthermore, this increased cooperation is observed in an uncontrolled task, suggesting that the control fosters trust in others rather than trust in the control. These findings suggest that the benefits of controls are more substantial in work environments characterized by extensive teamwork and where employees benefit from each other's work.
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