MORAL HAZARD IN EMPLOYEES' TIMESHEET RESPONSE
BEHAVIOR: AN EXPERIMENTAL ANALYSIS
Name: JULIANA ELLEN RODRIGUES ANGELI
Publication date: 14/08/2023
Advisor:
Name |
Role |
|---|---|
| RAFAEL DE LACERDA MOREIRA | Advisor * |
Examining board:
| Name |
Role |
|---|---|
| EMANUEL RODRIGUES JUNQUEIRA DE MATOS | Internal Examiner * |
| RODRIGO SILVA DINIZ LEROY | Advisor * |
Summary: This study aimed to investigate the impact of internal accountability, represented by individual feedback meetings, on employees` decision-making in relation to the recording made in the timesheet. Using a randomized experimental design, participants were divided into two groups: control and treatment. Treatment group participants were informed that the manager would hold individual feedback meetings to promote internal accountability. Statistical results demonstrated significant differences between the control and treatment groups in relation to the choice of timesheet type. Participants in the treatment group, who underwent individual feedback meetings, showed a significantly greater preference for the detailed timesheet compared to the control group.
These results suggest that internal accountability played an important role in reducing opportunistic employee behavior, favoring greater transparency and detailed recording of activities in the timesheet. Analyzes of structured responses on the probability of overestimation of hours worked, probability of detailing activities in the timesheet and belief in the manager checking the timesheet revealed that participants in the treatment group demonstrated a greater probability of adopting related ethical practices recording hours worked and detailing activities. These results indicate that the implementation of individual feedback meetings as a form of internal accountability, by providing an environment of monitoring and accountability, encouraged employees to adopt more ethical behaviors and avoid opportunistic practices.
The use of the moral identity scale reinforces the validity of the results obtained, as it reduces the internal error of the calculated estimate by controlling the effect of the participants` moral identity on the causal relationship studied. Despite the significant results and validity evidence found in this study, it is important to consider some limitations, such as the sample size and the generalization of the results to other organizational contexts. In sum, this study provided robust evidence of the effectiveness of internal accountability in promoting ethical behaviors among employees. The findings have important practical implications for organizational management and pave the way for future research on the impact of internal accountability on employee decisions in different contexts.
