Mitigating the Demotivating Effects of Frequent Unfavorable Feedback about Goal Progress

IF 1.4 Q3 BUSINESS, FINANCE Journal of Management Accounting Research Pub Date : 2023-07-01 DOI:10.2308/jmar-2021-044
Vic Anand, Alan Webb, Christopher Wong
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Abstract

Performance goals are used pervasively by organizations to motivate individual effort, and feedback about goal progress is often available on a highly frequent basis. While feedback can be beneficial, there is evidence that frequent unfavorable feedback can be demotivating. We use expectancy theory to predict that compared to infrequent feedback, frequent unfavorable feedback about goal progress will reduce effort by negatively impacting individuals’ expectancy of goal attainment. We also predict that these negative effects will be mitigated when accompanied by a goal attainability reminder that bolsters the expectancy of goal attainment. Results from two experiments support both predictions and also show that a goal attainability reminder does not reduce the effort when early frequent feedback is favorable. These findings have practical implications as we demonstrate that a simple and readily implementable reminder about the attainability of assigned goals can mitigate the negative motivational effects of frequent unfavorable performance feedback.
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缓解对目标进展的频繁不利反馈的抑制作用
组织普遍使用绩效目标来激励个人的努力,并且经常可以获得关于目标进展的反馈。虽然反馈可能是有益的,但有证据表明,频繁的不利反馈可能会使人失去动力。我们使用预期理论预测,与不频繁的反馈相比,对目标进展的频繁不利反馈会对个人的目标实现预期产生负面影响,从而减少努力。我们还预测,当伴随着提高目标实现预期的目标可实现性提醒时,这些负面影响将得到缓解。两个实验的结果支持了这两个预测,也表明当早期频繁的反馈是有利的时,目标可实现性提醒不会减少努力。这些发现具有实际意义,因为我们证明了一个简单且易于实施的关于指定目标可实现性的提醒可以减轻频繁的不利绩效反馈的负面动机影响。
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来源期刊
CiteScore
2.90
自引率
5.90%
发文量
21
期刊介绍: The mission of the Journal of Management Accounting Research (JMAR) is to advance the theory and practice of management accounting through publication of high-quality applied and theoretical research, using any well-executed research method. JMAR serves the global community of scholars and practitioners whose work impacts or is informed by the role that accounting information plays in decision-making and performance measurement within organizations. Settings may include profit and not-for profit organizations, service, retail and manufacturing organizations and domestic, foreign, and multinational firms. JMAR furthermore seeks to advance an understanding of management accounting in its broader context, such as issues related to the interface between internal and external reporting or taxation. New theories, topical areas, and research methods, as well as original research with novel implications to improve practice and disseminate the best managerial accounting practices are encouraged.
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