现代产业经济学系列讲座第141期

 

时间12月27日(周二)15:00-16:30

地点:史带楼303室

主题:Finding Partners in Crime? How Reciprocity and Internal Transparency Affect Employee Collusion
主讲人:殷华翔 博士(南洋理工大学会计系,助理教授)

摘要:

Using a lab experiment, we investigate how organizational transparency affects the emergence of collusive agreements between employees from different departments in an organization. Building on behavioral economics theory, we argue that employees who are treated unkindly by their manager are more willing to collude. We then hypothesize that internal transparency affects collusion in two ways. First, by revealing how employees are treated by their manager, transparency affects the probability that specific individuals are approached by colleagues as potential ‘partners in crime’. Second, increasing transparency “incentivizes” managers to treat employees better. The results of the experiment support the theory and have several important practical implications.

简介:殷华祥博士于扬州大学获得会计学本科学位,于复旦大学获得数量经济学硕士学位,在蒂尔堡大学获得会计学研究硕士学位和会计学博士学位。殷博士的文章发表于Journal of Accounting Research,其博士论文获得美国会计学会管理会计分会2015年优秀博士论文奖。他的研究专注于管理会计,特别是企业的组织结构对于管理控制系统的影响。

 

产业经济学系

2016-12-26