Intersubjectivity on organizational goal congruence and performance measurement process: evidence from an Indonesian firm

IF 3.2 Q1 BUSINESS, FINANCE Journal of Accounting in Emerging Economies Pub Date : 2024-06-20 DOI:10.1108/jaee-09-2022-0279
Muhammad Muttaqin, M. Nur A. Birton
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Abstract

Purpose

This study aims to examine the role of intersubjectivity portrayed in employees’ mundane activities in achieving goal congruence between individual and organizational goals within the performance measurement process.

Design/methodology/approach

Semi-structured in-depth interviews were conducted with five employees as key informants of each department. Observations were carried out unstructured to collect information about key performance indicator (KPI) and their achievements. Combining the interpretative phenomenological analysis (IPA) and Schutz’s phenomenology, the data analysis stage includes coding (interpretation, condensation and categorization of themes) and thematic analysis.

Findings

The findings show employees’ different feelings and actions in achieving their KPIs. Therefore, the anticipations of obstacles in achieving KPI were based on the intersubjective influence of personal goals, company goals, peers, bosses/departments and customers. Thus, in achieving KPI, employees strive to simultaneously achieve personal goals as well as company goals.

Research limitations/implications

Previous literature on management accounting mainly focuses on organizational perspective and less on individual-centred phenomenological perspective. This study tries to fill this gap by exploring how intersubjectivity plays a role in employees’ mundane experiences.

Practical implications

In designing and applying KPI, the company should consider employees’ happiness as it could reflect job satisfaction, leading to high performance.

Originality/value

This study contributes to the literature on goal congruence, performance measurement and management control by extending prior research by Cugueró-Escofet and Rosanas (2013) and Cugueró-Escofet et al. (2019) in empirically portraying how employees perceive goal congruence in the performance measurement process with IPA.

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主体间性对组织目标一致性和绩效衡量过程的影响:来自一家印度尼西亚公司的证据
目的 本研究旨在探讨员工日常活动中的主体间性在绩效考核过程中实现个人目标与组织目标一致性的作用。为了收集有关关键绩效指标(KPI)及其完成情况的信息,还进行了非结构化观察。结合解释现象学分析法(IPA)和舒兹现象学,数据分析阶段包括编码(对主题进行解释、浓缩和分类)和主题分析。因此,员工对实现 KPI 的障碍的预期是基于个人目标、公司目标、同事、上司/部门和客户的主观影响。因此,在实现关键绩效指标的过程中,员工努力同时实现个人目标和公司目标。研究局限/意义以往有关管理会计的文献主要侧重于组织视角,而较少关注以个人为中心的现象学视角。在设计和应用 KPI 时,公司应考虑员工的幸福感,因为它可以反映工作满意度,从而提高绩效。原创性/价值本研究扩展了Cugueró-Escofet和Rosanas(2013年)以及Cugueró-Escofet等人(2019年)之前的研究,以实证研究的方式描绘了员工如何通过IPA感知绩效衡量过程中的目标一致性,从而为有关目标一致性、绩效衡量和管理控制的文献做出了贡献。
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来源期刊
CiteScore
5.80
自引率
13.00%
发文量
38
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