The Effects of Relative Performance Information and Transparency on Knowledge Sharing and Productive Effort

Schnieder C, Schedlinsky I, Sommer F, Wöhrmann A (2025)

Publication Type: Journal article

Publication year: 2025

Journal

European Accounting Review Taylor & Francis (Routledge)

Book Volume: 34

Pages Range: 1195-1220

Journal Issue: 3

DOI: 10.1080/09638180.2024.2347638

Abstract

Using a real-effort experiment, we investigate individuals’ simultaneous decisions regarding how much effort to exert and how to allocate this effort when working on a productive task (productive effort) and sharing knowledge (knowledge-sharing effort). Specifically, we examine the effects of relative performance information (RPI) and the transparency of individual knowledge-sharing decisions (transparency). We find that RPI increases productive effort but reduces knowledge-sharing effort over time. In contrast, transparency does not influence productive effort but increases knowledge-sharing effort. Furthermore, the results indicate that transparency can counteract the adverse effect of RPI on knowledge-sharing effort over time without impeding productive effort. We link our results to the psychological concepts of social comparison, impression management, and reciprocity. Implications for research and practice are discussed.

Involved external institutions

Westfälische Wilhelms-Universität (WWU) Münster DE Germany (DE) Universität Bayreuth DE Germany (DE) Justus-Liebig-Universität Gießen DE Germany (DE)

How to cite

APA:

Schnieder, C., Schedlinsky, I., Sommer, F., & Wöhrmann, A. (2025). The Effects of Relative Performance Information and Transparency on Knowledge Sharing and Productive Effort. European Accounting Review, 34(3), 1195-1220. https://doi.org/10.1080/09638180.2024.2347638

MLA:

Schnieder, Christian, et al. "The Effects of Relative Performance Information and Transparency on Knowledge Sharing and Productive Effort." European Accounting Review 34.3 (2025): 1195-1220.

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