Spill-over of opportunistic behavior in a multi-task environment

多任务环境中机会主义行为的溢出

• 批准号: 314652330
• 负责人: Professor Dr. Thorsten Knauer
• 金额: --
• 依托单位: Lehrstuhl für Controlling
• 依托单位国家: 德国
• 项目类别: Research Grants
• 财政年份: 2016
• 资助国家: 德国
• 起止时间: 2015-12-31 至 无数据
• 项目状态: 未结题
• 来源: https://gepris.dfg.de/gepris/projekt/314652330?language=en
• 关键词: Spill; over; opportunistic; behavior; multi

Typically, managers work in multi-tasks environments where different tasks provide different opportunities for opportunistic behavior. Two types of opportunistic behavior are managerial misreporting and noncompliance. Misreporting refers to the misrepresentation of costs or revenues in the reporting process. Noncompliance relates to the violation of organizational rules and norms. In this study, we focus on noncompliance with working hours rules. By working longer the manager has the opportunity to improve his performance and thus potentially improve his compensation.The research project analyzes a potential spill over of opportunistic behavior in a multi-task environment. Specifically, we investigate whether an opportunity to misreport has a positive effect on noncompliance. Additionally, we examine whether this positive effect is lessened by an additional task in-between that provides no opportunity for opportunistic behavior.To study our research question, we conduct an experimental study. Therefore, we will develop, discuss, and pre-test the experimental design. After conducting the revised experiment, we will analyze the data and compile our findings in a working paper. The paper will be presented and discussed at workshops and international conferences. Finally, we aim to publish the paper in a top international accounting journal. In sum, the research project analyzes the relation of different types of opportunistic behavior. Thus, the project contributes not only to the research stream on opportunistic behavior but also to research on multi-task environments.

通常，管理者在多任务环境中工作，不同的任务为机会主义行为提供了不同的机会。两种类型的机会主义行为是管理误报和不合规。误报是指在报告过程中对成本或收入的错误陈述。不合规与违反组织规则和规范有关。在本研究中，我们关注的是不遵守工作时间规则。通过延长工作时间，经理有机会提高他的表现，从而有可能提高他的薪酬。该研究项目分析了在多任务环境中机会主义行为的潜在溢出。具体地说，我们调查误报的机会是否对不合规有积极影响。此外，我们还研究了这种积极影响是否会因中间的额外任务而减弱，因为额外任务没有提供机会主义行为的机会。为了研究我们的研究问题，我们进行了一项实验研究。因此，我们将开发、讨论和预测试实验设计。在进行修改后的实验后，我们将对数据进行分析，并将我们的发现汇编成一份工作论文。该论文将在讲习班和国际会议上发表和讨论。最后，我们的目标是在国际顶级会计期刊上发表论文。总之，本研究项目分析了不同类型的机会主义行为之间的关系。因此，该项目不仅有助于机会主义行为的研究，也有助于多任务环境的研究。