Employee contracts often allow for managerial discretion, such that the manager decides after observing an employee's performance how that employee will be rewarded or penalized. Importantly, the effects of such evaluation outcomes can extend beyond the employee(s) directly affected, because...

Knowledge is key to success in the modern business landscape. Firms invest billions of dollars every year in knowledge management systems, which commonly use artificial intelligence to allow within-firm knowledge transfer to occur automatically. Despite this investment, these systems often fall...

Strategic performance measurement systems facilitate strategic learning by providing managers with performance measures useful for evaluating strategic performance and identifying opportunities for improvement. However, a significant body of literature points to the conclusion that performance...

Employer-sponsored opportunities for altruism outside the workplace can improve employee engagement and passion within the firm, enhance the firm's corporate visibility, and improve its recruitment. There is limited understanding of whether and how a firm's management control system on...

Prior research suggests that providing managers with discretion over team bonus allocation can improve team performance because it enhances the relation between team members’ contributions to team output and their rewards. This study investigates whether task interdependence influences...

Employer-sponsored opportunities for altruism outside the workplace can improve employee engagement and passion within the firm, enhance the firm’s corporate visibility, and improve its recruitment. There is limited understanding of whether and how a firm’s management control system on...

Employees’ skill development is key to organizations’ competitiveness in a global, knowledge-based economy. Prior research in accounting, however, has mainly focused on the effects of management control instruments on the provision of transitory effort, thereby treating employee ability as...

Recent trends in incentive compensation highlight two important features regarding performance-based rewards: (a) firms are offering rewards more frequently, and (b) firms are increasingly using tangible rewards in lieu of cash rewards to motivate employees. This study investigates how reward...

Recent incentive compensation trends suggest that many firms are (a) increasing the frequency with which they reward their employees and (b) providing gift-like unconditional rewards to employees irrespective of performance. This study investigates how reward frequency and reward conditionality...