Management Accounting Section Midyear Meeting

Employee’s Response to Change in Job Design: An Empirical Analysis in the Multiple Task Setting.

• In Event: Break/Research Exhibition 3: Incentives and Cost Management

Abstract

This study attempts to shed light on how change in job design impacts agent’s performance in the multiple task setting. Using compensation scheme data from a Chinese fitness club, we provide evidence on how agent’s performance is influenced by changing from team-based accountability to individual accountability. Our results indicate that employee’s performance improves after the change, however, they manipulate their performance by devoting more to an easier task. We also investigate how employee’s tenure moderates this relationship and find that people with different experience react differently to the new job design.

Authors

• Wenxuan Duan, Central University of Finance and Ecnomics, China

• Junyong Liu, Central University of Finance and Ecnomics, China

• Ruiqi Sun, Central University of Finance and Ecnomics, China

• Jingjing Zhang, Guanghua School of Management Peiking University