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Article
Publication date: 20 October 2020

Lufi Yuwana Mursita and Luciana Spica Almilia

This study aims to examine the causal relationship of subjective incentive schemes on counterproductive knowledge behavior. Besides, this study also identifies the moderating role…

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.

Details

International Journal of Ethics and Systems, vol. 37 no. 1
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 24 January 2022

Lufi Yuwana Mursita and Ertambang Nahartyo

Based on the referent cognitions theory (RCT), individuals compare their outcomes to a given reference point. The purpose of this study is to investigate the effect of centrality…

Abstract

Purpose

Based on the referent cognitions theory (RCT), individuals compare their outcomes to a given reference point. The purpose of this study is to investigate the effect of centrality bias in subjective performance evaluation on two employees’ work behaviors; willingness to exert work effort and retaliation intention.

Methods

A 2  ×  2 × 2 between-subject real-effort task experiment was conducted on 162 Accounting and Management students. Centrality bias and level of task difficulty were each manipulated into two groups. Meanwhile, the level of performance was divided based on the average score of the real-effort task.

Findings

The experimental data were examined using MANOVA and PROCESS macro regression. It reveals that centrality bias negatively affects willingness to exert work effort through perceived procedural fairness and positively affects retaliation intention. These findings align with the RCT in explaining the perceived procedural fairness psychological mechanism and the work behavior resulting from an unfair evaluation procedure.

Originality/value

This study is the first of its kind to investigate the effect of centrality bias in subjective performance evaluation on positive and negative employee behaviors concurrently, which refers to the real-effort experimental task. The study demonstrates the significant impact of centrality bias on unwillingness to exert effort and adverse behavior.

Details

Journal of Accounting & Organizational Change, vol. 18 no. 5
Type: Research Article
ISSN: 1832-5912

Keywords

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