讲座人：HuaxiangYin

讲座主题：Making Managers Behave Pro-socially: The Role of the Employees’ Knowledge of Manager Behavior and Manager Discretion

摘要：The managers’ pro-social behavior could be beneficial to organizations, because it may reduce rent extraction and stimulate cooperation in firms. The behavior of managers may be influenced by employees, as employees often have a subtle impact on the manager’s welfare. This study experimentally investigates whether or not organizations can make beneficial use of this power of the employee to make managers behave pro-socially. More specifically, results show that managers are more likely to share money with others when employees know manager behavior than when employees do not know manager behavior. The effect of the employees’ such knowledge on making managers share money is larger when managers have discretion over rewarding their employees than when managers do not have discretion. The results have important practical implications. Organization can make (even the more selfish) managers behave pro-socially, if they redesign their policies such that managers are stimulated to carefully think about how employees would react to their behavior.

讲座时间：2014年12月24日，周三，16:30开始

讲座地点：学院南路校区主教学楼1210会议室

讲座人简介：殷华祥，2014年毕业于Tilburg University，获会计学博士学位，现任新加坡南洋理工大学会计学助理教授，其研究兴趣主要为管理会计中的实验研究。

本次论坛参加人员范围：会计学院教师、博士生、本硕博连读生。

[编辑]：孙颖