IDEAS home Printed from https://ideas.repec.org/a/spr/jmgtco/v32y2021i3d10.1007_s00187-021-00321-8.html
   My bibliography  Save this article

The effect of negotiators’ role, leadership tone, and social value orientation on expected transfer prices: additional evidence

Author

Listed:
  • Vincent K. Chong

    (The University of Western Australia)

  • Chanel Y. Loy

    (The University of Western Australia)

  • Isabel Z. Wang

    (The Australian National University)

  • David R. Woodliff

    (The University of Western Australia)

Abstract

This study examines the effect of negotiators’ role (sellers vs. buyers), leadership tone (supportive vs. non-supportive), and social value orientation (prosocials vs. proselfs) on expected transfer prices outcomes as expressed by negotiation managers. Using a 2 × 2 experiment, we find that prosocial managers’ expected transfer prices are closer to an equal-profit price compared with those of proself managers. We further find that the transfer price expectation gap between proself selling managers and buying managers under a non-supportive leadership tone is larger than it is under a supportive leadership tone, suggesting that the negative effect of prosel.

Suggested Citation

  • Vincent K. Chong & Chanel Y. Loy & Isabel Z. Wang & David R. Woodliff, 2021. "The effect of negotiators’ role, leadership tone, and social value orientation on expected transfer prices: additional evidence," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(3), pages 299-332, September.
    • Handle: RePEc:spr:jmgtco:v:32:y:2021:i:3:d:10.1007_s00187-021-00321-8
    DOI: 10.1007/s00187-021-00321-8
    as

    Download full text from publisher

    File URL: http://link.springer.com/10.1007/s00187-021-00321-8
    File Function: Abstract
    Download Restriction: Access to the full text of the articles in this series is restricted.
    File URL: https://libkey.io/10.1007/s00187-021-00321-8?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Jack Hirshleifer, 1956. "On the Economics of Transfer Pricing," The Journal of Business, University of Chicago Press, vol. 29, pages 172-172.
    2. Lee Cronbach, 1951. "Coefficient alpha and the internal structure of tests," Psychometrika, Springer;The Psychometric Society, vol. 16(3), pages 297-334, September.
    3. Ghosh, Dipankar, 2000. "Complementary arrangements of organizational factors and outcomes of negotiated transfer price," Accounting, Organizations and Society, Elsevier, vol. 25(7), pages 661-682, October.
    4. Chang, Linda & Cheng, Mandy & Trotman, Ken T., 2008. "The effect of framing and negotiation partner's objective on judgments about negotiated transfer prices," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 704-717.
    5. Ravenscroft, Sue Pickard & Haka, Susan F. & Chalos, Peter, 1993. "Bargaining Behavior in a Transfer Pricing Experiment," Organizational Behavior and Human Decision Processes, Elsevier, vol. 55(3), pages 414-443, August.
    6. Roth, Alvin E & Murnighan, J Keith, 1982. "The Role of Information in Bargaining: An Experimental Study," Econometrica, Econometric Society, vol. 50(5), pages 1123-1142, September.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Andson Braga Aguiar & Mamadou Dieng & Reinaldo Guerreiro, 2024. "Group budget‐based bonus scheme and group cooperation: The role of social value orientation, goal alignment, and group identity," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(1), pages 1037-1059, March.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Sprinkle, Geoffrey B., 2003. "Perspectives on experimental research in managerial accounting," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 287-318.
    2. Mandy M. Cheng & Cathy Hsieh, 2009. "Transfer Price Negotiation in the Presence of Unequal Bargaining Power: The Effect of a Peer Evaluation Scheme on Inter-divisional Profit Distribution," Australian Accounting Review, CPA Australia, vol. 19(3), pages 195-206, September.
    3. Elges, Carsten, 2016. "Die Preissetzung in Unternehmenskooperationen: Erste spieltheoretische Überlegungen," Arbeitspapiere 162, University of Münster, Institute for Cooperatives.
    4. John Christensen, 2019. "Corporate choice and individual values: using accounting to align incentives," Business Research, Springer;German Academic Association for Business Research, vol. 12(1), pages 95-114, April.
    5. Markus Arnold & Florian Elsinger & Frederick W. Rankin, 2021. "The Unintended Consequences of Headquarters’ Involvement in Decentralized Transfer Price Negotiations: Experimental Evidence," Management Science, INFORMS, vol. 67(12), pages 7912-7931, December.
    6. Francisco Liébana-Cabanillas & Nidhi Singh & Zoran Kalinic & Elena Carvajal-Trujillo, 2021. "Examining the determinants of continuance intention to use and the moderating effect of the gender and age of users of NFC mobile payments: a multi-analytical approach," Information Technology and Management, Springer, vol. 22(2), pages 133-161, June.
    7. Simon G�chter & Arno Riedl, "undated". "Moral Property Rights in Bargaining," IEW - Working Papers 113, Institute for Empirical Research in Economics - University of Zurich.
    8. Yoon, Junghyun & Lee, Hee Yong & Dinwoodie, John, 2015. "Competitiveness of container terminal operating companies in South Korea and the industry–university–government network," Transportation Research Part A: Policy and Practice, Elsevier, vol. 80(C), pages 1-14.
    9. Md. Mominur Rahman & Bilkis Akhter, 2021. "The impact of investment in human capital on bank performance: evidence from Bangladesh," Future Business Journal, Springer, vol. 7(1), pages 1-13, December.
    10. Usunier, Jean-Claude, 1998. "Oral pleasure and expatriate satisfaction: an empirical approach," International Business Review, Elsevier, vol. 7(1), pages 89-110, February.
    11. Abdul Kadar Muhammad Masum & Md Abul Kalam Azad & Loo-See Beh, 2015. "Determinants of Academics' Job Satisfaction: Empirical Evidence from Private Universities in Bangladesh," PLOS ONE, Public Library of Science, vol. 10(2), pages 1-15, February.
    12. Amolo Elvis Juma Amolo & Charles Mallans Rambo & Charles Misiko Wafula, 2024. "Hedging Derivatives and Performance of Renewable Energy Projects in Kenya," International Journal of Research and Scientific Innovation, International Journal of Research and Scientific Innovation (IJRSI), vol. 11(8), pages 619-630, August.
    13. Sharma, Vivek & Bhat, Dada Ab Rouf, 2020. "An empirical study exploring the relationship among human capital innovation, service innovation, competitive advantage and employee productivity in hospitality services," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 9(2), pages 1-14..
    14. Deepak, 2016. "Antecedent Value of Professional Commitment and Job Involvement in Determining Job Satisfaction," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 41(2), pages 154-164, May.
    15. Abernethy, Margaret A. & Vagnoni, Emidia, 2004. "Power, organization design and managerial behaviour," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 207-225.
    16. Marianela Denegri & María Baeza & Natalia Salinas-Oñate & Verónica Peñaloza & Horacio Miranda & Ligia Orellana, 2014. "Materialism in Pedagogy Students in Chile," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 117(2), pages 505-521, June.
    17. Terason Sid, 2021. "Predicting Sports Facility Revisit Intentions Based on Experience and Mediating Effects of Perceived Value," Polish Journal of Sport and Tourism, Sciendo, vol. 28(3), pages 35-41, September.
    18. Amy Roberts & Gregory S. Ching, 2021. "The Ebb and Flow of Study Abroad: A Comparative Analysis of PRC and International Students in Taiwan," Sustainability, MDPI, vol. 13(11), pages 1-18, May.
    19. Tomislav Letnik & Katja Hanžič & Giuseppe Luppino & Matej Mencinger, 2022. "Impact of Logistics Trends on Freight Transport Development in Urban Areas," Sustainability, MDPI, vol. 14(24), pages 1-18, December.
    20. Zhihui Wang & Liangzhen Nie & Eila Jeronen & Lihua Xu & Meiai Chen, 2023. "Understanding the Environmentally Sustainable Behavior of Chinese University Students as Tourists: An Integrative Framework," IJERPH, MDPI, vol. 20(4), pages 1-17, February.

    More about this item

    Keywords

    Negotiators’ role; Leadership tone; Social value orientation; And negotiated transfer prices;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:jmgtco:v:32:y:2021:i:3:d:10.1007_s00187-021-00321-8. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.