Reciprocity over time: Do employees respond more to kind or unkind controls?

Abstract Reciprocity plays a critical role in the way employees respond to managerial control decisions. The current consensus is that employees punish managers for implementing unkind controls (negative reciprocity) more than they reward managers for implementing kind controls (positive reciprocity). We challenge this consensus. Prior research focuses on settings that emphasize employees' immediate reciprocal responses. However, in the workplace, employees often respond over long periods of time to sticky control decisions (e.g., budgets, pay, decision rights). Focusing on these long‐term settings, we predict and find that, while negative reciprocity is initially stronger than positive reciprocity, it also fades more over time than positive reciprocity. This differential fading is so pronounced in our setting that positive reciprocity is stronger overall in the long run. Thus, in long‐term settings, positive responses to kind controls may play a more important role than negative responses to unkind controls. Our results inform managerial decisions about the use of kind versus unkind controls and suggest potential long‐term benefits of pay disparity and other policies that treat employees differentially.

Authors

Institutions

Publication Details

Journal
Contemporary Accounting Research
Published
2025-04-24
DOI
https://doi.org/10.1111/1911-3846.13023
Citations
1
Primary Topic
Experimental Behavioral Economics Studies
Type
article
Field-Weighted Citation Impact
2.37
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

Reciprocity over time: Do employees respond more to kind or unkind controls?

Karl Schuhmacher, Jordan Samet, Jacob Zureich, Kristy L. Towry
1 citations
Contemporary Accounting Research
Experimental Behavioral Economics Studies
2.37
article

Reciprocity over time: Do employees respond more to kind or unkind controls?

Karl Schuhmacher, Jordan Samet, Jacob Zureich, Kristy L. Towry
article en
1 citations

Abstract

Abstract Reciprocity plays a critical role in the way employees respond to managerial control decisions. The current consensus is that employees punish managers for implementing unkind controls (negative reciprocity) more than they reward managers for implementing kind controls (positive reciprocity). We challenge this consensus. Prior research focuses on settings that emphasize employees' immediate reciprocal responses. However, in the workplace, employees often respond over long periods of time to sticky control decisions (e.g., budgets, pay, decision rights). Focusing on these long‐term settings, we predict and find that, while negative reciprocity is initially stronger than positive reciprocity, it also fades more over time than positive reciprocity. This differential fading is so pronounced in our setting that positive reciprocity is stronger overall in the long run. Thus, in long‐term settings, positive responses to kind controls may play a more important role than negative responses to unkind controls. Our results inform managerial decisions about the use of kind versus unkind controls and suggest potential long‐term benefits of pay disparity and other policies that treat employees differentially.

Contemporary Accounting ResearchVol. 42(2)
Emory University (US), Lehigh University (US), Indiana University Bloomington (US)
Openalex Percentile: Top 12%
Experimental Behavioral Economics Studies
2.37
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.