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Title: Finding partners in crime? How transparency about managers' behavior affects employee collusion
Authors: Maas, Victor S.
Yin, Huaxiang
Keywords: Business::Accounting
Issue Date: 2021
Source: Maas, V. S. & Yin, H. (2021). Finding partners in crime? How transparency about managers' behavior affects employee collusion. Accounting, Organizations and Society.
Journal: Accounting, Organizations and Society
Abstract: In this paper, we investigate how increasing transparency about managers’ treatment of their employees affects the tendency of employees to initiate collusion. Building on behavioral economics theory, we argue that employees who are treated less kindly by their managers are more willing to initiate or join a collusive agreement. We hypothesize that internal transparency affects collusion in two ways. First, by revealing how kindly employees are treated by their managers, transparency increases or decreases the probability that individuals are singled out as potential “partners in crime.” Second, increasing transparency incentivizes managers to treat employees more kindly, which in turn reduces employees’ inclination to initiate collusion. The results of two experiments generally support the theory. We discuss the implications of our study for research and practice.
ISSN: 0361-3682
DOI: 10.1016/j.aos.2021.101293
Rights: © 2021 The Author(s). Published by Elsevier Ltd. This is an open access article under the CC BY license (
Fulltext Permission: open
Fulltext Availability: With Fulltext
Appears in Collections:NBS Journal Articles

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