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Management Accounting Research


Management control system; Competition; Cooperation; Experiment


Joan Luft




This article reviews experimental studies that investigate
the influence of management control systems on competitive and cooperative
interactions among employees. It begins by describing the role of experiments
in improving theory specification, by improving construct definitions,
documenting the causal processes that link management controls and performance,
and identifying contextual factors that influence these processes. The article
then analyzes experimental research on the role of management control systems
in the social comparisons and tournament incentives that generate competition
in organizations, and in the teamwork and reciprocity processes that support
cooperation. A number of open questions and directions for future research,
both experimental and non-experimental, are identified.


Vol 31, Tahun 2016


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