Accounting, Organizations and Society

Journal Information
ISSN : 0361-3682
Published by: Elsevier BV (10.1016)
Total articles ≅ 2,038
Current Coverage
SCOPUS
SSCI
Archived in
SHERPA/ROMEO
Filter:

Latest articles in this journal

Published: 21 September 2021
Accounting, Organizations and Society; https://doi.org/10.1016/j.aos.2021.101307

The publisher has not yet granted permission to display this abstract.
Accounting, Organizations and Society; https://doi.org/10.1016/j.aos.2021.101293

Abstract:
In this paper, we investigate how increasing transparency about managers' treatment of their employees affects the tendency of employees to initiate collusion. Building on behavioral economics theory, we argue that employees who are treated less kindly by their managers are more willing to initiate or join a collusive agreement. We hypothesize that internal transparency affects collusion in two ways. First, by revealing how kindly employees are treated by their managers, transparency increases or decreases the probability that individuals are singled out as potential “partners in crime.” Second, increasing transparency incentivizes managers to treat employees more kindly, which in turn reduces employees’ inclination to initiate collusion. The results of two experiments generally support the theory. We discuss the implications of our study for research and practice.
, Daniela Lorenz, Michael Milde, Benjamin Peuthert, Alexander N. Schwäbe
Accounting, Organizations and Society; https://doi.org/10.1016/j.aos.2021.101294

The publisher has not yet granted permission to display this abstract.
Back to Top Top