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Improving Workers' Performance in Small Firms: A Randomized Experiment on Goal Setting in Ghana

The Review of Economics and Statistics 2024 open access
We report the results of a cost-effective intervention to improve workers' performance in small cassava processing firms in Ghana. We train workers to track their daily output and then randomly assign a sub-sample to set daily production goals. Achieving or missing a goal does not carry monetary consequences. Goal setting increases workers' output by 16%, their productivity by 8% and the average product of labor in firms by 13%. Goal setting is particularly effective for piece-rate workers, increasing their output by 32% and productivity by 24%. While not conclusive, evidence suggests that goals serve as a self-regulation device.

Overloaded and overwhelmed: Weakened partner aspirations of women public accountants during the COVID‐19 pandemic

Contemporary Accounting Research 2024 41(4), 2260-2289 open access
Despite years of initiatives to improve gender equity in public accounting firms, women continue to be underrepresented at the partner level. Supporting women's aspirations to become partner is important to ensure there are more women in the pipeline of potential partners. However, we argue that challenges during the COVID‐19 pandemic are likely to have negative downstream effects on accounting firms' efforts to improve female partner representation. Therefore, using a survey of 192 certified public accountants (CPAs), we develop and test a theoretical model that examines changes in women's partner aspirations during the COVID‐19 pandemic. Using the conservation of resources (COR) theory, we predict that women experienced disproportionately higher role overload during the pandemic compared to men. We also rely upon COR theory to predict that higher levels of role overload will be associated with weakened partner‐track motivations (i.e., less value placed on the advantages of the partner level and lower willingness to make the sacrifices necessary to pursue the partner level) and weakened partner aspirations. Consequently, we expect that women public accountants experienced weakened partner aspirations through higher role overload during the pandemic. Results support our predictions as we find that women experienced higher levels of role overload, which are associated with weakened partner‐track motivations, which in turn are associated with weakened partner aspirations. In sum, our results suggest that the COVID‐19 pandemic exacerbated pre‐pandemic gender equity challenges within public accounting firms. Fortunately, we also find that higher levels of supervisor support and coworker support help limit role overload and mitigate declines in partner aspirations. We discuss several insights that firms can use to mitigate post‐pandemic declines in women's partner aspirations.