The impact of psychological individualism /collectivism, control systems, and task structure on group task performance.

摘要

A basic tenet of the theory of evolution is that organisms must adapt to their environment or become extinct. The same could be said about accounting and its ability to contribute value to organizations. Contemporary management and operational techniques, have changed the organizational environment in which accounting operates. In response, accounting "fit theory" contends that organizational components should "fit" together. If not, friction is created, which produces less than optimal results.;These operating techniques have also increased the value of workers to organizations and have increased the focus on human behavior. Recent individualism/collectivism (I/C) psychological research suggests that a major determinant of human behavior is how individuals perceive themselves. Individuals who see themselves in relation to others (collectivists) behave differently than individuals who see themselves as independent of others (individualists) However, little, if any, empirical accounting fit theory research has addressed the impact of U.S. workers' I/C tendencies on the effectiveness of different types of control systems.;Specifically, total group units of output were determined when U.S. subjects were grouped in homogeneous teams based on their I/C tendencies, placed in a simulated cooperative flexible manufacturing task environment, and exposed to individual or group goals/incentives. No significant differences in group productivity were achieved as long as either the goal/incentive system or the task structure were aligned with the subjects' I/C orientation. However, a significant decrease in productivity occurred when the I/C orientation of the subjects was inconsistent with both the goal/incentive system and the task structure. Finally, there was no significant increase in productivity when subject I/C orientation, goal/incentive system, and task structure were all aligned.;This study's results have two important implications for accounting. The first implication is that, even within the U.S., accountants need to consider the behavioral differences between individualists and collectivists if accounting control systems are to promote organizationally desirable behavior. Second, this study provides evidence that the effectiveness of group or individually based accounting systems may be contingent on the I/C orientation tendencies of the workers.