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The Implicit Incentive Effects of Horizontal Monitoring and Team Member Dependence on Individual Performance

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  • Karen L. Sedatole
  • Amy M. Swaney
  • Alexander Woods

Abstract

This study examines the implicit incentive effects of horizontal monitoring and team member dependence for individuals working in teams but facing explicit incentives based solely on measures of individual performance. We combine proprietary performance data with survey data for 133 internal auditors. We show that the social influences of relatively high levels of both horizontal monitoring and team member dependence provide implicit incentives that motivate individual performance, making the provision of team rewards unnecessary to ensure individual and team productivity. We conclude that horizontal monitoring and team member dependence are complementary control mechanisms whose effectiveness helps explain the observed practice of organizing work into teams without explicit team†based rewards.

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  • Karen L. Sedatole & Amy M. Swaney & Alexander Woods, 2016. "The Implicit Incentive Effects of Horizontal Monitoring and Team Member Dependence on Individual Performance," Contemporary Accounting Research, John Wiley & Sons, vol. 33(3), pages 889-919, September.
    • Handle: RePEc:wly:coacre:v:33:y:2016:i:3:p:889-919
    DOI: 10.1111/1911-3846.12178
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    Cited by:

    1. Li Zhao & Wei Li & Hongru Zhang, 2022. "Career Adaptability as a Strategy to Improve Sustainable Employment: A Proactive Personality Perspective," Sustainability, MDPI, vol. 14(19), pages 1-20, October.
    2. B. William Demeré & Karen L. Sedatole & Alexander Woods, 2019. "The Role of Calibration Committees in Subjective Performance Evaluation Systems," Management Science, INFORMS, vol. 65(4), pages 1562-1585, April.
    3. Marieke Krol & Nikkie Hosseinnia & Werner Brouwer & Leona Hakkaart Roijen, 2023. "Multiplier Effects and Compensation Mechanisms for Inclusion in Health Economic Evaluation: A Systematic Review," PharmacoEconomics, Springer, vol. 41(9), pages 1031-1050, September.
    4. Lisa-Marie Wibbeke & Maik Lachmann, 2020. "Psychology in management accounting and control research: an overview of the recent literature," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(3), pages 275-328, September.
    5. Christoph Feichter & Isabella Grabner, 2020. "Empirische Forschung zu Management Control – Ein Überblick und neue Trends [Empirical Management Control Reserach—An Overview and Future Directions]," Schmalenbach Journal of Business Research, Springer, vol. 72(2), pages 149-181, June.
    6. Jacobo Gomez‐Conde & Ernesto Lopez‐Valeiras & Ricardo Malagueño & José Carlos Tiomatsu Oyadomari, 2022. "Quality of performance metrics, informal peer monitoring and goal commitment," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 4041-4077, September.

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