The impact of computer-mediated communication on the processes and outcomes of negotiated transfer pricing

Mahenthiran, Sakthi; Greenberg, Penelope Sue; Greenberg, Ralph H.

doi:10.1016/0959-8022(93)90019-3

Cited by 9 publications

(9 citation statements)

References 63 publications

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“…Swaab, Kern, Diermeier, and Medvec (2009) documented more impasses in three-party negotiations conducted over a chat system than face-to-face. While not all studies concur (Mahenthiran, Greenberg, & Greenberg, 1993; McGinn & Keros, 2002), the literature points to a link between impoverished communication channels, limitations on accurate exchange between negotiation parties, and a sense of frustration (Geiger, 2020). The associated costs create an incentive for a wanted impasse .…”

Section: Structural Impasse Causesmentioning

confidence: 99%

Negotiation Impasses: Types, Causes, and Resolutions

Schweinsberg

Thau

Pillutla

2021

Journal of Management

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Although impasses are frequently experienced by negotiators, are featured in newspaper articles, and are reflected in online searches and can be costly, negotiation scholarship does not appear to consider them seriously as phenomena worth explaining. A review of negotiation tasks to study impasses reveals that they bias negotiators toward agreement. We systematically organize past findings on impasses and integrate them in the impasse type, cause, and resolution model (ITCR model). Our fundamental assumption is that a positive bargaining zone does not imply symmetric preferences for an agreement. One or both negotiators may prefer an impasse over an agreement despite a positive bargaining zone. We argue that it is beneficial for management research to distinguish between three impasse types: If both negotiators perceive benefit from an impasse, they are wanted; if one negotiator perceives benefits from an impasse, they are forced; and if both do not perceive benefits from the impasse, they are unwanted. We review structural (e.g., bargaining zone, communication channels), interpersonal (e.g., tough tactics, emotions), and intrapersonal (e.g., biases, available information, and framing) factors as the likely antecedents of the three impasse types. We also examine evidence that suggests that wanted impasses can be resolved by changing the negotiation structure for both parties, forced impasses can be resolved through persuasion, and unwanted impasses can be overcome by debiasing both parties. Finally, we review current methodological guidance and provide updated recommendations on how scholars should deal with impasses in both study designs and data analyses.

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Section: Structural Impasse Causesmentioning

confidence: 99%

Negotiation Impasses: Types, Causes, and Resolutions

Schweinsberg

Thau

Pillutla

2021

Journal of Management

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“…In a similar vein, Swaab et al (2009) find lower exclusion rates for one party in a three party negotiation when parties negotiated FTF (public and private) or only publicly in CMC compared to CMC with private communication only. No differences in agreement rates between different media are reported by McGinn and Keros (2002;FTF, phone, email) and Mahenthiran et al (1993;pencil and paper, CMC). In contrast, higher rates of agreement in email compared to FTF negotiations of an ethically difficult topic were found by van Es et al (2004).…”

Section: Agreementmentioning

confidence: 88%

“…Overall, synchronous media with an audio channel, such as FTF, video, and telephone were found to need less time for finalizing a negotiation than text-based communication such as email or instant messaging (IM) in the majority of studies reporting negotiation time (Galin et al 2007;Geiger 2014;Mennecke et al 2000;Purdy et al 2000;Scheck et al 2008;Suh 1999;Wang and Doong 2014;Yang 2012). In From Letter to Twitter: A Systematic Review of Communication… a similar vein, computer support made text-based negotiation quicker compared to pencil and paper as witnessed by fewer offer rounds in a study by Mahenthiran et al (1993). Despite the shorter negotiation time in media with an audio channel, the amount of communication was still higher in those media (King and Glidewell 1980;Sheffield 1995).…”

Section: Negotiation Time and Amount Of Communicationmentioning

confidence: 99%

From Letter to Twitter: A Systematic Review of Communication Media in Negotiation

Geiger

2020

Group Decis Negot

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With the advent of modern communication media over the last decades, such as email, video conferencing, or instant messaging, a plethora of research has emerged that analyzes the association between communication media and negotiation processes and outcomes. In this paper, the author systematically reviews theoretical vantage points on communication media and negotiation and summarizes empirical findings from the last six decades. Specifically, the author focuses on three different strategic communication theories and four social psychological theoretical perspectives that found traction in negotiation research. Subsequently, empirical evidence on communication media and negotiation is presented, derived from an extensive literature search of relevant peer-reviewed articles. The author analyzes effects of communication media on the negotiation process (descriptive process parameters, economic reference points, negotiation behavior/tactics, individual perceptual and affective process variables) as well as economic (agreement, individual profit, joint profit, dispersion of profits) and socio-emotional (satisfaction, trust, socio-emotional evaluation of the self and the opponent) outcomes. The discussion takes stock of the current state of research and persisting research gaps, before focusing on some recent developments, and proposing future research avenues.

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“…Third, for negotiated transfer prices, conflicting evidence exists as to whether firm-wide or division incentives result in transfer prices that produce higher profits. However, this conflict may be resolved by considering the degree of interdependence among divisions (Chalos and Haka, 1990;Mahenthiran et al, 1994). Finally, the principal players' preference for control systems involves not only maximizing their expected wealth but also increasing agents' accountability to reduce disutility from agents misrepresenting financial information (Evans et al, 1994).…”

Section: Hospitality Financementioning

confidence: 99%

Hospitality finance and managerial accounting research

Park

Jang

2014

International Journal of Contemporary Hospitality Management

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Purpose – The purpose of this study is to present a brief overview of hospitality finance/accounting (HFA) research and to propose the utility of interdisciplinary research in the HFA field. Design/methodology/approach – This study outlines HFA research and adds a brief summary of mainstream finance and accounting research topics. To further improve HFA research, this study suggests the need for interdisciplinary research that could effectively integrate finance/accounting with other management subjects in the hospitality field. Findings – Despite its importance, interdisciplinary research has not been given enough attention in the field of HFA. This study sheds light on the need for interdisciplinary research and proposes paths for conducting interdisciplinary HFA research, such as behavioral finance, marketing-finance interface, human resource management finance/accounting, etc. Practical implications – This study suggests that the results of interdisciplinary HFA research can provide useful practical implications from shareholder and organizational perspectives in the hospitality industry. Originality/value – Although the interdisciplinary research concept is not really new, it has not been extensively addressed in hospitality academia. In this respect, this study suggests expanding the horizon for HFA researchers.

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The impact of computer-mediated communication on the processes and outcomes of negotiated transfer pricing

Cited by 9 publications

References 63 publications

Negotiation Impasses: Types, Causes, and Resolutions

Negotiation Impasses: Types, Causes, and Resolutions

From Letter to Twitter: A Systematic Review of Communication Media in Negotiation

Hospitality finance and managerial accounting research

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