The Effect of Frequency of Feedback on Attitudes and Performance
In recent years there has been a growing interest in the application of behavioral science procedures to managerial accounting procedures. However, it is becoming increasingly apparent that the usefulness of the managerial accounting procedures in planning and controlling business operations depends to a great extent upon effective human relations. There have, been several studies emphasizing the psychological effect of various phases of budgeting which provide background for the research reported in this paper.' Since the control phase of managerial accounting necessarily points out individual efficiency and inefficiency, the psychological impact on the individual is profound. Becker and Green stated that feedback of performance results is essential for good morale; it is imperative for each participant to know whether he should feel success or failure. Communicating knowledge of results acts, in this case, as reward or punishment. It can serve either to reinforce or extinguish previous employee behaviors. 2 The empirical research reported in this paper is the first part of a two-phase study of the psychological effect of performance reports. This experiment was designed primarily to test the psychological impact of frequency of feedback. Three groups of students participated