Discussion of Communicated Values as Informal Controls: Promoting Quality While Undermining Productivity?

• 成果类型: Article
• 署名作者: Hannan, R. Lynn
• 署名单位: Tulane University
• 刊物名称: CONTEMPORARY ACCOUNTING RESEARCH
• ISSN/ISSBN: 0823-9150
• DOI: 10.1111/1911-3846.12246
• 发表日期: 2016
• 页码: 1435-1439
• 关键词: compensation; performance

摘要

Kachelmeier, Thornock, and Williamson (2016) investigate experimentally whether an employer's value statement can affect the way employees cognitively represent how they should approach a multi-attribute task, and therefore performance. Counter-intuitively, but consistent with their theory, they find that the value statement negatively affects performance for piece-rate incentivized participants. In my discussion, I elaborate on my comments from the 2013 CAR Conference. Specifically, I discuss contexts where a firm's value statement may have positive effects on performance, and the importance of conducting research investigating how the decisions made by management accountants affect learning.