An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

Robin L. Wakefield
Baylor University

Dorothy Leidner
Baylor University

Abstract: Use of the virtual team structure is increasing due to greater flexibility, access to qualified individuals and a reduction in the barriers of time, place and distance. However, conflict is emerging as a significant hindrance to team performance as members face unique challenges related to distance and technology mediation. Using the responses of actual virtual team members in a large organization, we explore the dynamics of conflict and conflict composition on team members’ commitment, cohesiveness and satisfaction. We examine task, relational and process conflict individually as well as proportionately. Findings indicate that each conflict type has a particular influence; however, the interrelatedness and relative proportion of each type may significantly alter the affect on team members. Furthermore, conflict can be beneficial in virtual teams although a range of management strategies is necessary to ensure positive team performance.

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