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The Benefits of Deliberative Involvement in the Design of Incomplete Feedback Systems*
Contemporary Accounting Research ( IF 3.2 ) Pub Date : 2021-03-08 , DOI: 10.1111/1911-3846.12675
Robert A. Grasser 1 , Michael Majerczyk 2 , Martin Staehle , Di Yang 3
Affiliation  

This study examines the benefits of employee involvement in feedback system design for cooperation. Understanding how to enhance cooperation is important given the increasing use of team settings in practice. Control systems often provide feedback on cooperative actions of coworkers, which can help enable cooperation in teams and between organizational units. We predict that involvement in the design of feedback systems can be a source of trust between employees and enhances cooperation. This is particularly important for dynamic environments, in which an incomplete feedback system which initially provides perfect signals of cooperation no longer does so after the environment changes. Adding to prior evidence, we find that an incomplete feedback system can benefit cooperation in a static environment, but the benefit is greater when employees were initially involved in its design. In a dynamic environment, an incomplete feedback system fails to facilitate cooperation unless employees were involved in its design. Our results identify a behavioral benefit for firms that grant decision rights to employees as part of their organizational architecture.

中文翻译:

慎重参与不完全反馈系统设计的好处*

本研究考察了员工参与合作反馈系统设计的好处。鉴于在实践中越来越多地使用团队设置,了解如何加强合作很重要。控制系统通常会提供对同事合作行为的反馈,这有助于实现团队之间和组织单位之间的合作。我们预测参与反馈系统的设计可以成为员工之间信任的来源并加强合作。这对于动态环境尤其重要,在动态环境中,最初提供完美合作信号的不完整反馈系统在环境变化后不再提供。除了先前的证据,我们发现不完整的反馈系统可以在静态环境中促进合作,但是当员工最初参与其设计时,收益会更大。在动态环境中,除非员工参与设计,否则不完整的反馈系统无法促进合作。我们的结果确定了授予员工决策权作为其组织架构的一部分的公司的行为收益。
更新日期:2021-03-08
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