The effects of emotion-understanding ability and tournament incentives on supervisors’ propensity to acquire subordinate-type information to use in control decisions

We investigate how emotion-understanding ability, a component of emotional intelligence, and tournament incentives jointly influence supervisors' propensity to acquire information about their subordinates' trustworthiness and tailor their control decisions to this information. We predict a...

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Bibliographic Details
Main Authors: Wang, Laura W., Yin, Huaxiang
Other Authors: Nanyang Business School
Format: Journal Article
Language:English
Published: 2023
Subjects:
Online Access:https://hdl.handle.net/10356/164096
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author Wang, Laura W.
Yin, Huaxiang
author2 Nanyang Business School
author_facet Nanyang Business School
Wang, Laura W.
Yin, Huaxiang
author_sort Wang, Laura W.
collection NTU
description We investigate how emotion-understanding ability, a component of emotional intelligence, and tournament incentives jointly influence supervisors' propensity to acquire information about their subordinates' trustworthiness and tailor their control decisions to this information. We predict and find that when receiving piece-rate incentives, high emotion-understanding supervisors are more likely than low emotion-understanding supervisors to acquire subordinate-type information and use it in their control decisions. In addition, relative to piece-rate incentives, tournament incentives increase supervisors’ propensity to acquire subordinate-type information more for low emotion-understanding supervisors than high emotion-understanding supervisors. Taken together, our results suggest that hiring high emotion-understanding supervisors and giving supervisors tournament incentives are at least partial substitutes in motivating supervisors to acquire and, thus, use subordinate-type information in their control decisions. Our results offer important insights into the process through which supervisors make discretionary control decisions and contribute to the understanding of the forces that shape managerial controls within organizations.
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spelling ntu-10356/1640962023-05-19T07:31:17Z The effects of emotion-understanding ability and tournament incentives on supervisors’ propensity to acquire subordinate-type information to use in control decisions Wang, Laura W. Yin, Huaxiang Nanyang Business School Business::Accounting Business::Management Emotional Intelligence Tournament Incentives We investigate how emotion-understanding ability, a component of emotional intelligence, and tournament incentives jointly influence supervisors' propensity to acquire information about their subordinates' trustworthiness and tailor their control decisions to this information. We predict and find that when receiving piece-rate incentives, high emotion-understanding supervisors are more likely than low emotion-understanding supervisors to acquire subordinate-type information and use it in their control decisions. In addition, relative to piece-rate incentives, tournament incentives increase supervisors’ propensity to acquire subordinate-type information more for low emotion-understanding supervisors than high emotion-understanding supervisors. Taken together, our results suggest that hiring high emotion-understanding supervisors and giving supervisors tournament incentives are at least partial substitutes in motivating supervisors to acquire and, thus, use subordinate-type information in their control decisions. Our results offer important insights into the process through which supervisors make discretionary control decisions and contribute to the understanding of the forces that shape managerial controls within organizations. Ministry of Education (MOE) We gratefully acknowledge the financial support provided by Singapore Ministry of Education Academic Research Fund Tier 1 (RG58/20). 2023-01-06T01:44:26Z 2023-01-06T01:44:26Z 2022 Journal Article Wang, L. W. & Yin, H. (2022). The effects of emotion-understanding ability and tournament incentives on supervisors’ propensity to acquire subordinate-type information to use in control decisions. Accounting, Organizations and Society. https://dx.doi.org/10.1016/j.aos.2022.101425 0361-3682 https://hdl.handle.net/10356/164096 10.1016/j.aos.2022.101425 en RG58/20 Accounting, Organizations and Society © 2022 Elsevier Ltd. All rights reserved.
spellingShingle Business::Accounting
Business::Management
Emotional Intelligence
Tournament Incentives
Wang, Laura W.
Yin, Huaxiang
The effects of emotion-understanding ability and tournament incentives on supervisors’ propensity to acquire subordinate-type information to use in control decisions
title The effects of emotion-understanding ability and tournament incentives on supervisors’ propensity to acquire subordinate-type information to use in control decisions
title_full The effects of emotion-understanding ability and tournament incentives on supervisors’ propensity to acquire subordinate-type information to use in control decisions
title_fullStr The effects of emotion-understanding ability and tournament incentives on supervisors’ propensity to acquire subordinate-type information to use in control decisions
title_full_unstemmed The effects of emotion-understanding ability and tournament incentives on supervisors’ propensity to acquire subordinate-type information to use in control decisions
title_short The effects of emotion-understanding ability and tournament incentives on supervisors’ propensity to acquire subordinate-type information to use in control decisions
title_sort effects of emotion understanding ability and tournament incentives on supervisors propensity to acquire subordinate type information to use in control decisions
topic Business::Accounting
Business::Management
Emotional Intelligence
Tournament Incentives
url https://hdl.handle.net/10356/164096
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