Vicarious learning under implicit contracts

Accounting Review

Volumn 91, Issue 4, 2016, Pages 1087-1108

  Choi, Jongwoon ^a   Hecht, Gary ^b   Tafkov, Ivo D ^c   Towry, Kristy L ^d  

^a UNIVERSITY OF PITTSBURGH   (United States)

^b UNIVERSITY OF ILLINOIS AT URBANA CHAMPAIGN   (United States)

^c GEORGIA STATE UNIVERSITY   (United States)

^d EMORY UNIVERSITY   (United States)

Author keywords

Construal level theory; Psychological distance; Strategic performance measurement systems; Vicarious learning

Indexed keywords

EID: 84975074585     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr-51293     Document Type: Article

References (60)

1. Ajzen, I. 1991. The theory of planned behavior. Organizational Behavior and Human Decision Processes 50: 179-211.
2. Bailey, W., G. Hecht, and K. Towry. 2011. Dividing the pie: The influence of managerial discretion extent on bonus pool allocation. Contemporary Accounting Review 28: 1562-1584.
3. Baiman, S., and M. Rajan. 1995. The informational advantages of discretionary bonus schemes. The Accounting Review 70: 557-579.
4. Baker, G., R. Gibbons, and K. Murphy. 1994. Subjective performance measures in optimal incentive contracts. Quarterly Journal of Economics 109: 1125-1156.
5. Bar-Anan, Y., N. Liberman, Y. Trope, and D. Algom. 2007. Automatic processing of psychological distance: Evidence from a Stroop task. Journal of Experimental Psychology: General 136: 610-622.
6. Baron, R. M., and D. A. Kenny. 1986. The moderator-mediator distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology 51 (6): 1173-1182.
7. Baumeister, R. 1982. A self-presentational view of social phenomena. Psychological Bulletin 91: 3-26.
8. Boen, F., N. Vanbeselaere, M. Pandelaere, S. Dewitte, B. Duriez, B. Snauwaert, J. Feys, V. Dierckx, and E. Van Avermaet. 2002. Politics and basking-in-reflected-glory: A field study in Flanders. Basic and Applied Social Psychology 24: 205-214.
9. Bol, J. 2008. Subjectivity in compensation contracting. Journal of Accounting Literature 27: 1-24.
10. Brown, J., and F. Gallagher. 1992. Coming to terms with failure: Private self-enhancement and public self-enhancement. Journal of Experimental Social Psychology 28: 3-22.
11. Butterfield, K., L. Trevino, and G. Ball. 1996. Punishment from the manager's perspective: A grounded investigation and inductive model. Academy of Management Journal 39: 1479-1511.
12. Chenhall, R. 2003. Management control system design within its organizational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society 28: 127-168.
13. Choi, J., G. Hecht, and W. Tayler. 2012. Lost in translation: An examination of surrogation in strategic performance measurement systems. The Accounting Review 87: 1135-1163.
14. Choi, J., G. Hecht, and W. Tayler. 2013. Strategy selection, compensation, and surrogation. Journal of Accounting Research 51: 105-133.
15. Christ, M. H., K. L. Sedatole, and K. L. Towry. 2012. Framing sticks as carrots: The effect of formal control framing on trust and trusting behavior. The Accounting Review 87: 1913-1938.
16. Cialdini, R., R. Borden, A. Thorne, and L. Sloan. 1976. Basking in reflected glory: Three (football) field studies. Journal of Personality and Social Psychology 34: 366-375.
17. Collins, R. 1996. For better or worse: The impact of upward social comparison on self-evaluations. Psychology Bulletin 119: 51-69.
18. Denrell, J. 2003. Vicarious learning, under-sampling of failure, and the myths of management. Organization Science 14: 227-243.
19. Eyal, T., N. Liberman, and Y. Trope. 2008. Judging near and distant virtue and vice. Journal of Experimental Social Psychology 44: 1204-1209.
20. Fehr, E., and K. M. Schmidt. 2000. Fairness, incentives, and contractual choices. European Economic Review 44: 1057-1068.
21. Fiedler, K., G. Semin, C. Finkenauer, and I. Berkel. 1995. Actor-observer bias in close relationships: The role of self-knowledge and selfrelated language. Personality and Social Psychology Bulletin 21: 525-538.
22. Fujita, K., Y. Trope, N. Liberman, and M. Levin-Sagi. 2006. Construal levels and self-control. Journal of Personality and Social Psychology 90: 351-367.
23. Gioia, D., and C. Manz. 1985. Linking cognition and behavior: A script processing interpretation of vicarious learning. Academy of Management Review 10: 527-539.
24. Harvey, O., H. Kelley, and M. Shapiro. 1957. Reactions to unfavorable evaluations of the self-made by other persons. Journal of Personality 25: 393-411.
25. Ittner, C., D. Larcker, and M. Meyer. 2003. Subjectivity and the weighting of performance measures: Evidence from a balanced scorecard. The Accounting Review 78: 725-758.
26. Kadous, K., L. Koonce, and K. Towry. 2005. Quantification and persuasion in managerial judgment. Contemporary Accounting Research 22: 643-686.
27. Kaplan, R., and D. Norton. 1993. Putting the balanced scorecard to work. Harvard Business Review 71: 134-142.
28. Kaplan, R., and D. Norton. 1996. The Balanced Scorecard: Translating Strategy into Action. Boston, MA: Harvard Business School Press.
29. Kautonen, T., M. van Gelderen, and E. T. Tornikoski. 2013. Predicting entrepreneurial behavior: A test of the theory of planned behavior. Applied Economics 45: 697-707.
30. Kim, J., and A. Miner. 2007. Vicarious learning from the failures and near-failures of others: Evidence from the U.S. commercial banking industry. Academy of Management Journal 50: 687-714.
31. Kline, R. 1998. Principles and Practices of Structural Equation Modeling. New York, NY: Guilford Press.
32. Kuang, J., and D. Moser. 2009. Reciprocity and the effectiveness of optimal agency contracts. The Accounting Review 84: 1671-1694.
33. Lambert, R. 2001. Contracting theory and accounting. Journal of Accounting and Economics 32: 3-87.
34. Langfield-Smith, K. 1997. Management control systems and strategy: A critical review. Accounting, Organizations and Society 22: 207-232.
35. Liberman, N., M. Sagristano, and Y. Trope. 2002. The effect of temporal distance on level of construal. Journal of Experimental Social Psychology 38: 523-535.
36. Liberman, N., Y. Trope, and E. Stephan. 2007. Psychological distance. In Social Psychology: Handbook of Basic Principles, Volume 2, edited by Kruglanski, A., and E. Higgins, 353-383. New York, NY: Guilford Press.
37. Liviatan, I., Y. Trope, and N. Liberman. 2008. Interpersonal similarity as a social distance dimension: Implications for perception of others' actions. Journal of Experimental Social Psychology 44: 1256-1269.
38. Manz, C., and H. Sims. 1981. Vicarious learning: The influence of modeling on organizational behavior. Academy of Management Review 6: 105-113.
39. Merlo, A., and A. Schotter. 2003. Learning by not doing: An experimental investigation of observational learning. Games and Economic Behavior 42: 116-136.
40. Niehoff, B., R. Paul, and J. Bunch. 1998. The social effects of punishment events: The influence of violator past performance record and severity of the punishment on observers' justice perceptions and attitudes. Journal of Organizational Behavior 19: 589-602.
41. Prendergast, C. 1999. The provision of incentives in firms. Journal of Economic Literature 37: 7-63.
42. Reffett, A. 2010. Can identifying and investigating fraud risks increase auditors' liability? The Accounting Review 85: 2145-2167.
43. Rim, S., J. Hansen, and Y. Trope. 2013. What happens why? Psychological distance and focusing on causes versus consequences of events. Journal of Personality and Social Psychology 104: 457-472.
44. Russell, D. 2002. In search of underlying dimensions: The use (and abuse) of factor analysis. Personality and Social Psychology Bulletin 28: 1629-1646.
45. Sagristano, M., Y. Trope, and N. Liberman. 2002. Time-dependent gambling: Odds now, money later. Journal of Experimental Psychology: General 131: 364-376.
46. Schumacker, R., and R. Lomax. 2004. A Beginner's Guide to Structural Equation Modeling. Mahwah, NJ: Erlbaum.
47. Snyder, C., M. Lassegard, and C. Ford. 1986. Distancing after group successes and failure: Basking in reflected glory and cutting of reflected failure. Journal of Personality and Social Psychology 51: 382-388.
48. Stephan, E. 2005. Social Distance and Its Relation to Level of Construal, Temporal Distance, and Physical Distance. Working paper, Bar-Ilan University.
49. Stephan, E., N. Liberman, and Y. Trope. 2010. Politeness and social distance: A construal level perspective. Journal of Personality and Social Psychology 98: 268-280.
50. Stephan, E., N. Liberman, and Y. Trope. 2011. The effects of time perspective and level of construal on social distance. Journal of Experimental Social Psychology 47 (2): 397-402.
51. Trevino, L. 1992. The social effects of punishment in organizations: A justice perspective. Academy of Management Review 17: 647-676.
52. Trope, Y. 1986. Identification and inferential processes in dispositional attribution. Psychological Review 93: 239-257.
53. Trope, Y. 1989. Levels of inference in dispositional judgment. Social Cognition 7: 296-314.
54. Trope, Y., and N. Liberman. 2010. Construal-level theory of psychological distance. Psychological Review 117: 440-463.
55. Vallacher, R., and D. Wegner. 1989. Level of personal agency: Individual variation in action identification. Journal of Personality and Social Psychology 57: 660-671.
56. Vancil, R. 1979. Decentralization: Managerial Ambiguity by Design. Homewood, IL: Dow-Jones/Irwin.
57. Wakslak, C. J., Y. Trope, N. Liberman, and R. Alony. 2006. Seeing the forest when entry is unlikely: Probability and the mental representation of events. Journal of Experimental Psychology: General 135: 641-653.
58. Werkman, W., D. Wigboldus, and G. Semin. 1999. Children's communication of the linguistic intergroup bias and its impact upon cognitive inferences. European Journal of Social Psychology 29: 95-104.
59. Williamson, O. 1973. Markets and hierarchies: Some elementary considerations. American Economic Review 63: 316-325.
60. Wood, R., and A. Bandura. 1989. Social cognitive theory of organizational management. Academy of Management Review 14: 361-384.