Quality of performance metrics, informal peermonitoring and goal commitment

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Artigo Científico
Data
2022
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ACESSO_RESTRITO_Artigo_2022_Quality_of_performance_metrics_informal_peermonitoring_and_goal_commitment_TC.pdf (523.71 KB)
Primeira_Pagina_Artigo_2022_Quality_of_performance_metrics_informal_peermonitoring_and_goal_commitment_TC.pdf (146.89 KB)
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We examine whether the quality of performance metrics affects informal peer monitoring and, in turn, goal commitment. By fostering performance-oriented behaviours, performance metrics drive managers to involve themselves in learning and improvement efforts, building a fertile atmosphere for informal peer monitoring. We argue that the quality of performance metrics is positively associated with direct peer monitoring and negatively linked to indirect peer monitoring. Subsequently, we postulate that direct (indirect) peer monitoring is positively (negatively) associated with goal commitment. We use partial least squares (PLS) to analyse survey data from store managers in a large retail firm. Results provide overall support for our hypotheses.

Palavras-chave
Performance metrics; Informal peer monitoring; Goal commitment; Management control; Gossip; Praise
Titulo de periódico
Accounting & Finance
URL da fonte
https://onlinelibrary.wiley.com/doi/10.1111/acfi.12915
DOI
10.1111/acfi.12915
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Inglês
URL permanente
https://repositorio.insper.edu.br/handle/11224/7335
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CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO

CIENCIAS SOCIAIS APLICADAS

CIENCIAS EXATAS E DA TERRA::PROBABILIDADE E ESTATISTICA::PROBABILIDADE E ESTATISTICA APLICADAS
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