The past decades witnessed a broad trend towards flatter organizations with less hierarchical layers. A reduction of the number of management levels in a corporation can have both positive and negative effects on firm performance with the net effect being theoretically unclear ex ante. The...

We examine team diversity and performance using the asset management industry as a laboratory. Employing political affiliation as a proxy, we find ideologically diverse teams perform better than homogeneous teams. The mechanism involves both improved decision-making due to more diverse...

Building on new insights from organizational economics, management accounting researchers have highlighted how incentive contracts and performance measure choices complement structural arrangements in firms. We discuss how “slow moving” elements in organizational design, such as the...

Promotions serve two purposes. They ought to provide incentives for employees and to select the best employee for a management position. However, if non-contractible managerial decision rights give rise to private benefits and preference misalignment between managers and the firm, these two...

We study the relationship between firm centralization and organizational reproduction in satellite locations. For decentralized firms, the ethnic compositions of inventors in satellite locations mostly resemble their host cities, with little link to the inventor composition of their parent...

Innovation is the principle driver of firm and economic growth. Thus one disturbing trend that may explain stagnant growth is a 65% decline in firms' RQ. We propose that the rise of outside CEOs is partially responsible for the decline. While this proposition was motivated by interviews with...

The aim of this study is to determine the effect of backflush accounting on financial performance with particular reference to food and beverage firms. This study therefore, examines the effect of Backflush accounting on financial performance of food and beverage firms quoted on Nigeria Stock...

Using data from a large cross-section of British establishments, we ask how different firm characteristics are associated with the predicted benefits to organizational performance from using team production. To compute the predicted benefits from using team production, we estimate structural...

This paper empirically investigates how the level of authority delegation is related to the performance of an organization. Decentralized, horizontal organizational structure takes advantage of more efficient decision making, mainly due to more efficient use of "soft" information. The cost of...

Numerous studies have examined patterns of gender inequality in organizational advancement, with some showing results indicative of “glass ceilings,” where gender disparities are strong at the upper reaches of the organization, while others suggest “sticky floors,” where the gender...