IE University

About: IE University is a education organization based out in Segovia, Castilla y León, Spain. It is known for research contribution in the topics: Corporate governance & Context (language use). The organization has 527 authors who have published 1709 publications receiving 64682 citations.

‘Festina Lente’: The ILO and EU Agendas on the Digital Transformation of Work

Abstract: This article compares the International Labour Organization (ILO) and European Union (EU) agendas concerning the digital transformation of work, and addresses possible policy gaps and their implications for international and EU labour law. It critically reviews the current social acquis of both institutions and concentrates on the key analogies between the ILO’s Centenary Declaration for the Future of Work and some of the various regulatory initiatives taken by EU institutions in the context of the Pillar of Social Rights. The article finds that, despite the often articulated calls for urgent and original measures, both institutions’ programs present largely a prudent continuation of traditional narratives, failing to strengthen the adequacy of existing labour regulation regimes. Besides their predominantly non-binding nature, the efficacy of the most future-oriented instruments is profoundly undermined by the unreasonable exclusion of those workers who bear most of the brunt of social disparities accelerated by digitization and casualization of work. Also, the implementation of these initiatives may be jeopardized by complex governance methods and never soothed tensions between conflicting approaches and objectives. The study concludes that, although positive signs are emerging in the supranational legal order, much remains to be done to address the multifarious challenges brought about by the digital transformation.

Unethical behavior under relative performance evaluation: Evidence and remedy

Abstract: Relative performance evaluation, wherein the performance of employees is evaluated relative to the performance of their peers, is popular within organizations. In this article, we report four experimental studies to explore the impact that such an evaluation system has on unethical behavior. We find that participants under relative performance evaluation expect others to be more likely to use unethical means (Study 1) and indulge more in unethical behavior themselves (Study 2). Drawing on these results, in Study 3 we propose a technique that we call consequential reflection to reduce intentions of unethical behavior, and we also test for the mediating role of perceived risks and benefits. In Study 4, we explore how individual differences in rational–intuitive decision‐making styles moderate the effectiveness of consequential reflection. Overall, the article provides evidence of moral side effects of relative performance evaluation. Furthermore, keeping in mind the constraints and needs of practitioners, we suggest a simple intervention to curb tendencies toward unethical behavior.

The Contingent Value of Organizational Integration

Abstract: We elaborate the link between organizational design and effectiveness by examining organizational integration and performance in the context of modern manufacturing. Through careful contextualization and empirical analysis of 266 manufacturing organizations in three industries and nine countries, we uncover a joint effect of integration and complexity on organizational effectiveness. The results extend structural contingency theory, in particular the mechanisms that link organizational integration to organizational effectiveness. We conclude by discussing the continuing relevance of structural contingency theory.

Disclosure Interactions: Accounting Policy Choice and Voluntary Disclosure Effects on the Cost of Capital

Abstract: In this research we consider how disclosure of accounting policy interacts with subsequent choice over voluntary disclosure of a non-financial performance metric. We compare and contrast regimes. In the first, firms are free to choose between a conservative or an aggressive accounting policy before they decide whether to make additional voluntary disclosures. In the other regime, all firms either voluntarily or via mandation use the same accounting policy. We then investigate the cost of capital for firms under the two regimes. We show that communication via voluntary disclosure need not be a simple substitute for communication via accounting policy choice. Key Words: Voluntary disclosure; Accounting policy choice; Cost of capital

Comparative Experimental Evidence on Compliance with Social Distancing During the Covid-19 Pandemic

Abstract: Social distancing is a central public health measure in the fight against the COVID-19 pandemic, but individuals’ compliance cannot be taken for granted. We use a survey experiment to examine the prevalence of non-compliance with social distancing in nine countries and test pre-registered hypotheses about individual-level characteristics associated with less social distancing. Leveraging a list experiment to control for social desirability bias, we find large cross-national variation in adherence to social distancing guidelines. Compliance varies systematically with COVID-19 fatalities and the strictness of lockdown measures. We also find substantial heterogeneity in the role of individual-level predictors. While there is an ideological gap in social distancing in the US and New Zealand, this is not the case in European countries. Taken together, our results suggest caution when trying to model pandemic health policies on other countries’ experiences. Behavioral interventions targeted towards specific demographics that work in one context might fail in another.