The effects of incentives on information exchange and decision quality in groups

Behavioral Research in Accounting

Volumn 22, Issue 1, 2010, Pages 43-65

  Kelly, Khim ^a  

^a UNIVERSITY OF WATERLOO   (Canada)

Author keywords

Group decision making; Group membership; Incentives; Information exchange

Indexed keywords

EID: 79958817400     PISSN: 10504753     EISSN: 15588009     Source Type: Journal    
DOI: 10.2308/bria.2010.22.1.43     Document Type: Article

References (61)

1. Ackelsberg, R., and G. Yukl. 1979. Negotiated transfer pricing and conflict resolution in organizations. Decision Sciences 10 (3): 387-398.
2. Barkhi, R., V. S. Jacob, and H. Pirkul. 2004. The influence of communication mode and incentive structure on GDSS process and outcomes. Decision Support Systems 37 (2): 287-305.
3. Berg, J., J. Dickhaut, and K. McCabe. 1995. Trust, reciprocity, and social history. Games and Economic Behavior 10 (1): 122-142.
4. Bonner, S. E., R. Hastie, G. B. Sprinkle, and S. M. Young. 2000. A review of the effects of financial incentives on performance in laboratory tasks: Implications for management accounting. Journal of Management Accounting Research 12: 19-64.
5. Boss, R. W. 1978. Trust and managerial problem solving revisited. Group & Organization Management 3 (3): 331-342.
6. Butler, J. K. 1999. Trust expectations, information sharing, climate of trust, and negotiation effectiveness and efficiency. Group & Organization Management 24 (2): 217-238.
7. Camerer, C. F., and R. M. Hogarth. 1999. The effects of financial incentives in experiments: A review and capital-labor-production framework. Journal of Risk and Uncertainty 19 (1/3): 7-42.
8. Charness, G., L. Rigotti, and A. Rustichini. 2007. Individual behavior and group membership. The American Economic Review 97 (4): 1340-1352.
9. Chartered Institute of Personnel and Development (CIPD). 2008. Reward Management Survey Report 2008. London, UK: CIPD.
10. Chernyshenko, O. S., A. G. Miner, M. R. Baumann, and J. A. Sniezek. 2003. The impact of information distribution, ownership, and discussion on group member judgment: The differential cue weighting model. Organizational Behavior and Human Decision Processes 91 (1): 12-25.
11. Coletti, A. L., K. L. Sedatole, and K. L. Towry. 2005. The effect of control systems on trust and cooperation in collaborative environments. The Accounting Review 80 (2): 477-500.
12. Danos, P., J. W. Eichenseher, and D. L. Holt. 1989. Specialized knowledge and its communication in auditing. Contemporary Accounting Research 6 (1): 91-109.
13. Deutsch, M. 1949. An experimental study of the effects of cooperation and competition upon group process. Human Relations 2 (3): 199-231.
14. Drake, A. R., S. F. Haka, and S. P. Ravenscroft. 1999. Cost system and incentive structure effects on innovation, efficiency, and profitability in teams. The Accounting Review 74 (3): 323-345.
15. Fisher, J. G., S. A. Peffer, and G. B. Sprinkle. 2003. Budget-based contracts, budget levels, and group performance. Journal of Management Accounting Research 15: 51-74.
16. Fraidin, S. N. 2004. When is one head better than two? Interdependent information in group decision making. Organizational Behavior and Human Decision Processes 93 (2): 102-113.
17. Gavish, B., J. H. Gerdes Jr., and J. Kalvenes. 2000. Performance-based reward distribution methods for anonymous decision-making groups. Group Decision and Negotiation 9 (5): 393-413.
18. Gigone, D., and R. Hastie. 1993. The common knowledge effect: Information sharing and group judgment. Journal of Personality and Social Psychology 65 (5): 959-974.
19. Greitemeyer, T., and S. Schulz-Hardt. 2003. Preference-consistent evaluation of information in the hidden profile paradigm: Beyond group-level explanations for the dominance of shared information in group decisions. Journal of Personality and Social Psychology 84 (2): 322-339.
20. Guthrie, J. P., and E. C. Hollensbe. 2004. Group incentives and performance: A study of spontaneous goal setting, goal choice, and commitment. Journal of Management 30 (2): 263-284.
21. Hansen, D. G. 1997. Worker performance and group incentives: A case study. Industrial & Labor Relations Review 51 (1): 37-49.
22. Hatcher, L., and T. L. Ross. 1991. From individual incentives to an organization-wide gainsharing plan: Effects on teamwork and product quality. Journal of Organizational Behavior 12 (3): 169-183.
23. Hollingshead, A. B. 1996. The rank-order effect in group decision making. Organizational Behavior and Human Decision Processes 68 (3): 181-193.
24. Hunton, J. E. 2001. Mitigating the common information sampling bias inherent in small-group discussion. Behavioral Research in Accounting 13: 171-194.
25. Jessup, L. M., T. Connolly, and D. A. Tansik. 1990. Toward a theory of automated group work: The deindividuating effects of anonymity. Small Group Research 21 (3): 333-348.
26. Johnson, D. W., G. Maruyama, R. Johnson, and D. Nelson. 1981. Effects of cooperative, competitive, and individualistic goal structures on achievement: A meta-analysis. Psychological Bulletin 89 (1): 47-62.
27. Katz, N. R. 2000. Incentives and Performance Management in the Public Sector. Public Sector Performance Management Executive Session. Harvard University. Available at: http://www.ksg.harvard.edu/visions/ performance_management/katz_incentives.htm.
28. Kaufman, R. T. 1992. The effects of Improshare on productivity. Industrial & Labor Relations Review 45 (2): 311-322.
29. Kenny, D. A., D. A. Kashy, and N. Bolger. 1998. Data analysis in social psychology. In The Handbook of Social Psychology, Vol. 1, edited by Gilbert, D., Fiske, S., and Lindzey, G., 233-265. Boston, MA: McGraw-Hill.
30. Kiesler, S., and L. Sproull. 1992. Group decision making and communication technology. Organizational Behavior and Human Decision Processes 52 (1): 96-123.
31. Kramer, R. M., M. B. Brewer, and B. A. Hanna. 1996. Collective trust and collective action: The decision to trust as a social decision. In Trust in Organizations: Frontiers of Theory and Research, edited by Kramer, R. M., and Tyler, T. R., 357-389. Thousand Oaks, CA: Sage.
32. Kramer, R. M., M. B. Brewer, and B. A. Hanna. 1999. Trust and distrust in organizations: Emerging perspectives, enduring questions. Annual Review of Psychology 50: 569-598.
33. Kurzban, R., M. L. Rigdon, and B. J. Wilson. 2008. Incremental approaches to building trust. Experimental Economics 11 (4): 370-389.
34. Landis, J. R., and G. G. Koch. 1977. The measurement of observer agreement for categorical data. Biometrics 33 (1): 159-174.
35. Miller, L. K., and R. L. Hamblin. 1963. Interdependence, differential rewarding, and productivity. American Sociological Review 28 (5): 768-778.
36. Nalebuff, B. J., and J. E. Stiglitz. 1983. Toward a general theory of compensation and competition. The Bell Journal of Economics 14 (1): 21-43.
37. Ortmann, A., J. Fitzgerald, and C. Boeing. 2000. Trust, reciprocity, and social history: A re-examination. Experimental Economics 3 (1): 81-100.
38. Quattrone, P., and T. Hopper. 2005. A "time-space odyssey:" Management control systems in two multinational organizations. Accounting, Organizations and Society 30 (7/8): 735-764.
39. Ravenscroft, S., and S. Haka. 1996. Incentive plans and opportunities for information sharing. Behavioral Research in Accounting 8: 114-133.
40. Rosenthal, R., R. L. Rosnow, and D. R. Rubin. 2000. Contrasts and Effect Sizes in Behavioral Research: A Correlational Approach. New York, NY: Cambridge University Press.
41. Rowe, C. 2004. The effect of accounting report structure and team structure on performance in crossfunctional teams. The Accounting Review 79 (4): 1153-1180.
42. Shepard, E. M., III. 1994. Profit sharing and productivity: Further evidence from the chemicals industry. Industrial Relations 33 (4): 452-466.
43. Shirani, A., M. Aiken, and J. G. P. Paolillo. 1998. Group decision support systems and incentive structures. Information & Management 33 (5): 231-240.
44. Siegel, J., V. Dubrovsky, S. Kiesler, and T. McGuire. 1986. Group processes in computer-mediated communication. Organizational Behavior and Human Decision Processes 37 (2): 157-187.
45. Siemsen, E., S. Balasubramanian, and A. V. Roth. 2007. Incentives that induce task-related effort, helping, and knowledge sharing in workgroups. Management Science 53 (10): 1533-1550.
46. Sniezek, J. A., G. E. Schrah, and R. S. Dalal. 2004. Improving judgment with prepaid expert advice. Journal of Behavioral Decision Making 17 (3): 173-190.
47. Sprinkle, G. B. 2003. Perspectives on experimental research in managerial accounting. Accounting, Organizations and Society 28 (2/3): 287-318.
48. Stasser, G., and W. Titus. 1985. Pooling of unshared information in group decision making: Biased information sampling during discussion. Journal of Personality and Social Psychology 48 (6): 1467-1478.
49. Stasser, G., S. I. Vaughan, and D. D. Stewart. 2000. Pooling unshared information: The benefits of knowing how access to information is distributed among group members. Organizational Behavior and Human Decision Processes 82 (1): 102-116.
50. Taylor, E. Z. 2006. The effect of incentives on knowledge sharing in computer-mediated communication: An experimental investigation. Journal of Information Systems 20 (1): 103-116.
51. Towry, K. L. 2003. Control in a teamwork environment-The impact of social ties on the effectiveness of mutual monitoring contracts. The Accounting Review 78 (4): 1069-1095.
52. Van Alstyne, M. S. 2005. Create colleagues, not competitors. Harvard Business Review 83 (9): 24-28.
53. Wageman, R. 1995. Interdependence and group effectiveness. Administrative Science Quarterly 40 (1): 145-180.
54. Weisband, S. P. 1992. Group discussion and first advocacy effects in computer-mediated and face-to-face decision making groups. Organizational Behavior and Human Decision Processes 53 (3): 352-380.
55. Welbourne, T. M., and D. M. Cable. 1995. Group incentives and pay satisfaction: Understanding the relationship through an identity theory perspective. Human Relations 48 (6): 711-726.
56. Williams, S. 2004. Delivering strategic business value. Strategic Finance 86 (2): 40-48.
57. Winquist, J. R., and J. R. Larson, Jr. 1998. Information pooling: When it impacts group decision making. Journal of Personality and Social Psychology 74 (2): 371-377.
58. Wittenbaum, G. M., A. B. Hollingshead, and I. C. Botero. 2004. From cooperative to motivated information sharing in groups: Moving beyond the hidden profile paradigm. Communication Monographs 71 (3): 286-310.
59. Yamagishi, T., and T. Kiyonari. 2000. The group as a container of generalized reciprocity. Social Psychology Quarterly 63 (2): 116-132.
60. Young, S. M., J. Fisher, and T. M. Lindquist. 1993. The effects of intergroup competition and intragroup cooperation on slack and output in a manufacturing setting. The Accounting Review 68 (3): 466-481.
61. Zand, D. E. 1972. Trust and managerial problem solving. Administrative Science Quarterly 17 (2): 229-239.