دانلود رایگان مقاله همکاری و رقابت در میان کارکنان و نقش سیستم کنترل مدیریت

Abstract

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.

5. Conclusion

Recent experimental studies of MCS have expanded our understanding of some of the ways in which MCS can influence organizational performance by influencing peer relations among employees. Specific causal processes that create these influences, and contextual factors that block or intensify these processes are identified in recent experiments that address four main themes. The first theme is that the distribution of performance information can play an important role in stimulating and guiding competitiveness among employees. Social comparisons can be a powerful force (either positive or negative) even without tangible incentives for relative performance, and it seems likely that choices about what performance information is distributed and to whom it is distributed can influence employees’ behavior by influencing the terms on which, and the peers with whom,they compare themselves.