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Your gain my pain? The effects of accounting information in uncertain negotiations
Management Accounting Research ( IF 4.344 ) Pub Date : 2018-04-14 , DOI: 10.1016/j.mar.2018.02.002
Samy A.G. Essa , Henri C. Dekker , Tom L.C.M. Groot

Prior studies on buyer-supplier negotiations show that refined accounting information can enhance negotiation processes and outcomes. We extend these studies by considering the influence of payoff uncertainty, which is commonly present in negotiations. Payoff uncertainty can increase friction between negotiators when it induces them to take different reference points, exacerbating the level of conflict. We theorize that refined accounting information, even when unrelated to the source of uncertainty, can help to limit the adversarial effects of payoff uncertainty on negotiation behavior and outcomes by enabling negotiators to identify mutually beneficial tradeoffs. We conduct an experiment in which 89 dyads of buyers and suppliers participate to test our expectations. Results show that payoff uncertainty reduces negotiators’ use of integrative tactics relative to distributive tactics, which in turn negatively influences joint profit. Refined accounting information, however, weakens the negative impact of payoff uncertainty on behavior, mitigating the negative impact on joint profit.



中文翻译:

你让我痛苦吗?会计信息在不确定谈判中的影响

先前对买卖双方谈判的研究表明,完善的会计信息可以改善谈判过程和结果。我们通过考虑通常在谈判中存在的收益不确定性的影响来扩展这些研究。当谈判者诱使他们采用不同的参考点时,收益的不确定性会增加他们之间的摩擦,加剧了冲突的程度。我们认为,经过精炼的会计信息,即使与不确定性来源无关,也可以通过使谈判者识别出互惠互利的权衡,来帮助限制回报不确定性对谈判行为和结果的对抗性影响。我们进行了一项实验,其中89个成对的买家和供应商参加了测试我们的期望。结果表明,收益不确定性降低了谈判者相对于分配策略的综合策略的使用,从而反过来对共同利润产生负面影响。但是,经过改进的会计信息会减弱支付不确定性对行为的负面影响,从而减轻对共同利润的负面影响。

更新日期:2018-04-14
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