{"title":"Mitigating the Demotivating Effects of Frequent Unfavorable Feedback about Goal Progress","authors":"Vic Anand, Alan Webb, Christopher Wong","doi":"10.2308/jmar-2021-044","DOIUrl":null,"url":null,"abstract":"\n 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.","PeriodicalId":46474,"journal":{"name":"Journal of Management Accounting Research","volume":null,"pages":null},"PeriodicalIF":1.4000,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Management Accounting Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/jmar-2021-044","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0
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.
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.