Journal article

Authors list: Schnieder, Christian; Schedlinsky, Ivo; Sommer, Friedrich; Wöhrmann, Arnt

Publication year: 2024

Journal: European Accounting Review

ISSN: 0963-8180

eISSN: 1468-4497

DOI Link: https://doi.org/10.1080/09638180.2024.2347638

Publisher: Taylor and Francis Group

Abstract: 

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.

Harvard Citation style: Schnieder, C., Schedlinsky, I., Sommer, F. and Wöhrmann, A. (2024) The Effects of Relative Performance Information and Transparency on Knowledge Sharing and Productive Effort, European Accounting Review. https://doi.org/10.1080/09638180.2024.2347638

APA Citation style: Schnieder, C., Schedlinsky, I., Sommer, F., & Wöhrmann, A. (2024). The Effects of Relative Performance Information and Transparency on Knowledge Sharing and Productive Effort. European Accounting Review. https://doi.org/10.1080/09638180.2024.2347638