Does Using Accounting Data in Performance Evaluations Spoil Team Creativity? The Role of Leadership Behavior

• 成果类型: Article
• 署名作者: Klein, Aleksandra; Speckbacher, Gerhard
• 署名单位: Vienna University of Economics & Business
• 刊物名称: ACCOUNTING REVIEW
• ISSN/ISSBN: 0001-4826
• DOI: 10.2308/accr-52602
• 发表日期: 2020
• 页码: 313-330
• 关键词: management control-systems; transformational leadership; CHARISMATIC LEADERSHIP; EMPLOYEE CREATIVITY; orientation; diversity; work; ORGANIZATIONS; RELIANCE; DESIGN

摘要

Organizations frequently use teams for creative problem-solving. Evaluating the performance of creative teams based on customer-related accounting data, such as client satisfaction measures, revenues, or profits, clarifies which kind of creativity is expected from the team and potentially makes the creative process more effective. However, the use of such accounting data in performance evaluations may amplify the tensions between the artistic merit and the commercial success of creative ideas and, thus, create conflicts that undermine team creativity. We argue that it depends on the team leader's leadership style whether the negative or positive effects of using customer-related data in performance evaluations on team creativity will prevail. If the team leader shows a leadership style that helps team members internalize the values and standards underlying the employed performance measures, then negative conflict inside the team is avoided and the positive effects of using customer-related data in performance evaluations can be realized.