No. 231: Technology Exposure and Jobs

Year: 2026
Type: Working Paper

Abstract

When firms adopt new technologies, which organizational margins adjust within multi-unit firms? We use 43 million job postings from 759 S&P~500 firms (2010-2022) to construct plant-year measures of delegation, performance measurement, cross-functional coordination, and values-alignment screening. We define job design standardization as the out-of-sample predictability of a plant’s job-design language from the firm’s other plants, and we show that design standardization has a firm component explaining roughly a quarter of the variation. Technology exposure is associated with more coordination and values-alignment language in high-standardization plants, but not in low-standardization plants; delegation and performance measurement do not respond directly to exposure but are complements within plants, with steeper complementarity in high-standardization plants. The most distinctive pattern concerns growth in the number of postings: the standardization–exposure interaction is negative for plant-specific exposure and positive for industry-wide exposure.

 

Participating Institutions

TRR 266‘s main locations are Paderborn University (Coordinating University), HU Berlin, and University of Mannheim. All three locations have been centers for accounting and tax research for many years. They are joined by researchers from LMU Munich, Frankfurt School of Finance and Management, Goethe University Frankfurt, University of Cologne, Leibniz University Hannover and TU Darmstadt who share the same research agenda.

WordPress Cookie Plugin by Real Cookie Banner