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- 2021
- Working Paper
Most Individuals Prefer to Compromise among Competing Normative Principles of Taxation
By: Itai Sher and Matthew C. Weinzierl
We use a novel survey to gather direct and indirect evidence on how individuals reconcile their simultaneous support for opposing normative principles when forming their policy preferences. Our evidence suggests that, when choosing policy, a minority (approximately...
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- 2021
- Article
How Top Managers Use the Entrepreneurial Gap to Drive Strategic Change
By: Robert L. Simons and Antonio Davila
Prior research provides strong evidence for the association between business strategy and the design and use of management control systems. We complement this research by examining the role of management control systems in situations of strategic change. We report the...
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- August 12, 2021
- Article
The Endless Digital Workday
By: Arjun Narayan, Rohan Narayana Murty, Rajath B. Das and Scott Duke Kominers
The shift to remote work ended the traditional 9–5 workday: employees work in bursts, at night, between caregiving tasks, and whenever they can find time between the endless distractions of messages, calls, and emails. New research, however, shows that for many teams,...
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- Article
Work Group Rituals Enhance the Meaning of Work
By: Tami Kim, Ovul Sezer, Juliana Schroeder, Jane L. Risen, Francesca Gino and Michael I. Norton
The many benefits of finding meaning in work suggest the importance of identifying activities that increase job meaningfulness. The current paper identifies one such activity: engaging in rituals with workgroups. Five studies (N = 1,099) provide evidence that...
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Keywords:
Groups;
Meaningfulness;
Task Meaning;
Ritual;
Teams;
Organizational Citizenship;
Groups and Teams;
Behavior;
Familiarity
- Article
Birds of a Feather...Enforce Social Norms? Interactions Among Culture, Norms, and Strategy
By: Hongyi Li and Eric J. Van den Steen
Does culture eat strategy for breakfast? This paper investigates the interactions among corporate culture, norms, and strategy, in order to better understand this issue and related questions. It first shows, through microfoundations, how the forces that drive toward...
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- Article
'Many Others Are Doing It, So Why Shouldn't I?': How Being in Larger Competitions Leads to More Cheating
By: Celia Chui, Maryam Kouchaki and Francesca Gino
In many spheres of life, from applying for a job to participating in an athletic contest to vying for a date, we face competition. Does the size of the competition pool affect our propensity to behave unethically in our pursuit of the prize? We propose that it does....
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Keywords:
Unethical Behavior;
Cheating;
Competitors;
Social Norms;
Ethics;
Behavior;
Competition;
Societal Protocols
- Article
Does Observability Amplify Sensitivity to Moral Frames? Evaluating a Reputation-Based Account of Moral Preferences
By: Valerio Capraro, Jillian J. Jordan and Ben Tappin
A growing body of work suggests that people are sensitive to moral framing in economic games involving prosociality, suggesting that people hold moral preferences for doing the “right thing”. What gives rise to these preferences? Here, we evaluate the explanatory power...
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- 2021
- Book
Remote Work Revolution: Succeeding from Anywhere
By: Tsedal Neeley
The rapid and unprecedented changes brought on by COVID-19 have accelerated the transition to remote working, requiring the wholesale migration of nearly entire companies to virtual work in just weeks, leaving managers and employees scrambling to adjust. This massive...
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- 2021
- Working Paper
Does Observability Amplify Sensitivity to Moral Frames? Evaluating a Reputation-Based Account of Moral Preferences
By: Valerio Capraro, Jillian J. Jordan and Ben Tappin
A growing body of work suggests that people are sensitive to moral framing in economic games involving prosociality, suggesting that people hold moral preferences for doing the “right thing”. What gives rise to these preferences? Here, we evaluate the explanatory power...
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- January 2021 (Revised February 2021)
- Case
TCS: From Physical Offices to Borderless Work
By: Prithwiraj Choudhury and Malini Sen
Tata Consultancy Services (TCS), a multinational IT services company headquartered in Mumbai, is a subsidiary of one of India’s most reputed conglomerates, the Tata Group. In 2020, TCS was valued at $144.7 billion, the highest for any company in the IT sector,...
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- 2021
- Working Paper
No-fault Default, Chapter 11 Bankruptcy, and Financial Institutions
By: Robert C. Merton and Richard T. Thakor
This paper analyzes the costs and benefits of a no-fault-default debt structure as an alternative to the typical bankruptcy process. We show that the deadweight costs of bankruptcy can be avoided or substantially reduced through no-fault-default debt, which permits a...
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- Article
Reflections: Toward a Normative and Actionable Theory of Planned Organizational Change and Development
By: Michael Beer
A normative and actionable theory of planned organizational change and development is proposed based on fifty years of engagement by the author as a scholar-consultant. Five principles are central features of the theory and practice proposed: 1) Organizations are...
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- 2020
- Working Paper
Prioritarianism and Optimal Taxation
By: Matti Tuomala and Matthew C. Weinzierl
Prioritarianism has been at the center of the formal approach to optimal tax theory since its modern starting point in Mirrlees (1971), but most theorists’ use of it is motivated by tractability rather than explicit normative reasoning. We characterize analytically and...
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Keywords:
Prioritarianism;
Optimal Taxation;
Utilitarianism;
Redistribution;
Inverse-optimum;
Taxation;
Theory
- Article
Cheating, Inequality Aversion, and Appealing to Social Norms
By: Clara Amato, Francesca Gino, Natalia Montinari and Pierluigi Sacco
We conduct a field experiment involving 143, 9-years old children in their classrooms. Children are requested to flip a coin in private and receive a big or a small prize depending on the outcome they report. Comparing the actual and theoretical distribution of...
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- Article
Energy Conservation Behaviour: Three Thumbs Up For Social Norms
Social norm interventions are widely used to foster residential resource conservation. Now researchers have shown that the effectivenes of providing information about others' energy use alongside messages of social approval for energy savings behaviour depends on the...
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- September–October 2020
- Article
A New Model for Ethical Leadership
By: Max Bazerman
Rather than try to follow a set of simple rules (“Don’t lie.” “Don’t cheat.”), leaders and managers seeking to be more ethical should focus on creating the most value for society. This utilitarian view, Bazerman argues, blends philosophical thought with business school...
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- September 2020
- Article
Dignity, Inequality, and the Populist Backlash: Lessons from America and Europe for a Sustainable Globalization
By: Rawi Abdelal
The greatest challenge to the sustainability of our current era of globalization comes from within the United States. Most Americans have come to reject globalization. We must discern the lessons from the parts of the developed world where the backlash is also...
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- 2020
- Working Paper
Dignity, Inequality, and the Populist Backlash: Lessons from America and Europe for a Sustainable Globalization
By: Rawi Abdelal
The greatest challenge to the sustainability of our current era of globalization comes from within the United States. Most Americans have come to reject globalization. We must discern the lessons from the parts of the developed world where the backlash is also...
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- June 2020
- Article
Understanding Different Approaches to Benefit-Based Taxation
By: Robert Scherf and Matthew C. Weinzierl
The normative principle of benefit-based taxation has exerted substantial influence on many areas of public finance, but it has been largely set aside in the modern theoretical approach to optimal income taxation, where welfarist objectives dominate. A prerequisite for...
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- 2020
- Working Paper
Global Behaviors and Perceptions in the COVID-19 Pandemic
By: Thiemo Fetzer, Marc Witte, Lucas Hensel, Jon M. Jachimowicz, Johannes Haushofer, Andriy Ivchenko, Stefano Caria, Elena Reutskaja, Christopher Roth, Stefano Fiorin, Margarita Gomez, Gordon Kraft-Todd, Friedrich M. Goetz and Erez Yoeli
We conducted a large-scale survey covering 58 countries and over 100,000 respondents between late March and early April 2020 to study beliefs and attitudes towards citizens’ and governments’ responses to the COVID-19 pandemic. Most respondents reacted strongly to the...
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