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Subjectivity in incentive schemes, cognitive orientations and counterproductive knowledge behavior: an experimental study

Lufi Yuwana Mursita (Department of Accounting, Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya, Surabaya, Indonesia)
Luciana Spica Almilia (Department of Accounting, Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya, Surabaya, Indonesia)

International Journal of Ethics and Systems

ISSN: 2514-9369

Article publication date: 20 October 2020

Issue publication date: 22 January 2021

204

Abstract

Purpose

This study aims to examine the causal relationship of subjective incentive schemes on counterproductive knowledge behavior. Besides, this study also identifies the moderating role of cognitive orientation on the relationship between those two variables.

Design/methodology/approach

This study used a 2 × 2 between-subjects laboratory experiment with accounting undergraduate students as the subjects.

Findings

Subjective-based incentive schemes reduce the tendency for counterproductive knowledge behavior. Also, the collectivist cognitive orientation negatively influences the behavior. However, cognitive orientation does not act as a moderator in the causal relationship of incentive schemes and counterproductive knowledge behavior.

Originality/value

To the best of the authors’ knowledge, this study is the first that investigates and finds the effect of inclusion of subjectivity in incentive schemes and the level of individual’s collectivism on the reluctance to share knowledge in the workplace. This study has also strived to reduce an overlapping between the concept of knowledge sharing and counterproductive knowledge behavior by applying the right basic concept during the experiment.

Keywords

Acknowledgements

This research was funded by the Research and Community Service Center Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya, Indonesia [grant number 3555/Tg.20003/02/19, 2019].

Citation

Mursita, L.Y. and Almilia, L.S. (2021), "Subjectivity in incentive schemes, cognitive orientations and counterproductive knowledge behavior: an experimental study", International Journal of Ethics and Systems, Vol. 37 No. 1, pp. 1-14. https://doi.org/10.1108/IJOES-10-2019-0166

Publisher

:

Emerald Publishing Limited

Copyright © 2020, Emerald Publishing Limited

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