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

Schnieder, Christian; Schedlinsky, Ivo; Sommer, Friedrich; Wöhrmann, Arnt

Forschungsartikel (Zeitschrift) | Peer reviewed

Zusammenfassung

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.

Details zur Publikation

FachzeitschriftEuropean Accounting Review
Jahrgang / Bandnr. / VolumeForthcoming
StatusVeröffentlicht
Veröffentlichungsjahr2024
Sprache, in der die Publikation verfasst istEnglisch
DOI10.1080/09638180.2024.2347638
Link zum Volltexthttps://www.tandfonline.com/doi/full/10.1080/09638180.2024.2347638?scroll=top&needAccess=true
StichwörterRelative performance information; Performance management; Knowledge sharing; Cooperation; Transparency

Autor*innen der Universität Münster

Schnieder, Christian
Forschungsteam Berens (ehemals Lehrstuhl für BWL, insb. Controlling)