New publication in the journal European Accounting Review

A study conducted by Prof. Dr. Ivo Schedlinsky together with co-authors, titled “The Effects of Relative Performance Information and Transparency on Knowledge Sharing and Productive Effort”, has been published in the journal European Accounting Review.

In the study, the authors examine how relative performance information, such as rankings among peers, affects knowledge sharing within organizations. A controlled laboratory experiment revealed that such performance comparisons lead to more time spent on core tasks. However, over time, a smaller portion of the available time is dedicated to sharing knowledge with others. This finding is particularly relevant given the critical importance of knowledge as a resource in modern enterprises.

Moreover, the experiment showed that transparency regarding knowledge-sharing decisions can mitigate this negative effect without reducing individual performance in the core task.

The full publication is available on the website of the European Accounting Review.