دانلود رایگان مقاله اطلاعات عملکرد نسبی، سفارش رتبه و عملکرد کارکنان

عنوان فارسی
اطلاعات عملکرد نسبی، سفارش رتبه و عملکرد کارکنان: یک یادداشت پژوهشی
عنوان انگلیسی
Relative performance information, rank ordering and employee performance: A research note
صفحات مقاله فارسی
0
صفحات مقاله انگلیسی
9
سال انتشار
2016
نشریه
الزویر - Elsevier
فرمت مقاله انگلیسی
PDF
کد محصول
E3597
رشته های مرتبط با این مقاله
حسابداری و مدیریت
گرایش های مرتبط با این مقاله
حسابداری مدیریت و مدیریت عملکرد
مجله
پژوهش حسابداری مدیریت - Management Accounting Research
دانشگاه
دانشکده مدیریت روتردام، دانشگاه اراسموس روتردام، هلند
کلمات کلیدی
تجربه، کارایی، رتبه بندی، اطلاعات عملکرد نسبی، مقایسه اجتماعی
چکیده

Abstract


We conduct a laboratory experiment to examine whether the provision of detailed relative performance information (i.e., information about the specific performance levels of peers) affects employee performance. We also investigate how – if at all – explicit ranking of performance levels affects how employees respond to relative performance information. Our hypotheses are developed based on insights about social comparisons and status incentives from the psychology and behavioral economics literature. The results of the experiment show that the provision of relative performance information increases employee performance, yet we find no additional effects of rank ordering. Specifically, average performance levels are similar in conditions in which relative performance figures are presented in random order, in best-to-worst order and in worst-to-best order.

نتیجه گیری

5. Conclusion


In this research note we present the results from a laboratory experiment that examines the effects of RPI provision on individuals’ performance in a flat-wage environment. We find that RPI increases performance and that the size of this effect does not depend on whether or how the RPI report explicitly emphasizes performance ranks. Consistent with our theory and with recent literature in accounting and related areas, we conclude that social incentives in the workplace matter and that symbolic rewards that trigger pride and shame can motivate individuals to work harder. Our findings also suggest that, different from expected, RPI presentation format does not influence performance. Our supplemental analyses shed some light on the different effects of alternative forms of RPI provision on stronger and weaker performers. One particular noteworthy result in this respect is that the weaker performers in our experiment seemed to try harder to increase their output when RPI was provided in worst-to-best form. Future research could examine whether this implies that rankings that single out the lowest performers can be beneficial in organizations in which avoiding bad outcomes is of prime importance, for example in the healthcare or aviation industry. Future research is also needed to examine whether our conclusions generalize to other settings,for example to larger groups in which itis more difficultfor group members who receive non-ranked RPI to identify their relative standing, or to settings in which group members are exposed to different environmental circumstances or perform different or multidimensional tasks (Hannan et al., 2013).


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