The Accounting Review Vol. 47 No. 4 1972
The Relative Contribution of Ability, Self-Esteem and Evaluative Feedback to Performance: Implications for Accounting Systems.
Abstract
The article focuses on social-psychological processes similar to those found in performance evaluation systems developed and used in accounting information systems. Further research must be done to determine the generalizability of these findings to behavior in actual business firms. However, several tentative hypotheses about accounting systems and their relationships to individual performance can be formulated: Performance reports quantitative measures like the test scores in the experiment accompanied by supportive comments generally stimulate higher performance more than a mere presentation of figures. The effects of certain combinations of factors on performance e.g., ability and self-esteem can be enhanced through the use of supportive feedback or diminished by neutral feedback. Initial budget estimates prepared by individuals holding varying levels of ability and self-esteem will be unrealistically high or low estimates of performance in relatively new activities. Accounting-type feedback decreases differences between expected and actual performance.
- DOI
- 10.2308/tar-4490247
- Volume
- 47
- Issue
- 4
- Pages
- 735-746
- Language
- en
- Sources
- openalex crossref