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Relative performance information and social comparisons: Exploring managers' cognitive, emotional and dysfunctional behavioral processes
Management Accounting Research ( IF 4.2 ) Pub Date : 2021-09-03 , DOI: 10.1016/j.mar.2021.100768
Emma Carroll 1 , David Marginson 2
Affiliation  

We explore the cognitive and emotional processes which manifest as a result of social comparisons involving relative performance information. We also explore how and why these processes may invoke dysfunctional behaviors. We mobilize social comparison theory and affective events theory to guide our study. We gather our data from a qualitative field study of a retail organization. Regarding cognitive processes, we find that, faced with a range of relative performance information, managers contemplate and select the most meaningful measurement comparisons for them. Managers also contemplate whether they can influence and attain their selected measures of relative performance. Such contemplation vis-à-vis leaderboard thresholds shape managers' emotions and dysfunctional behaviors. We conclude that perceived control over performance outcomes appears important in understanding how and in what ways social comparison effects unfold. We further conclude that social comparison processes push managers towards continuing performance improvements, even in the context of target achievement. Counterintuitively, perhaps, this effect may not always be organizationally desirable.



中文翻译:

相对绩效信息和社会比较:探索管理者的认知、情绪和功能失调的行为过程

我们探索作为涉及相对表现信息的社会比较结果而表现出来的认知和情感过程。我们还探讨了这些过程如何以及为什么会引发功能失调的行为。我们运用社会比较理论和情感事件理论来指导我们的研究。我们从零售组织的定性实地研究中收集数据。关于认知过程,我们发现,面对一系列相对绩效信息,管理者会考虑并为他们选择最有意义的衡量比较。管理人员还考虑他们是否可以影响并实现他们选择的相对绩效衡量标准。这种针对排行榜阈值的思考塑造了管理者的情绪和功能失调的行为。我们得出结论,对绩效结果的感知控制对于理解社会比较效应如何以及以何种方式展开很重要。我们进一步得出结论,即使在实现目标的情况下,社会比较过程也会推动管理者持续改进绩效。与直觉相反,也许这种效果在组织上并不总是可取的。

更新日期:2021-09-03
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