{"title":"The Moderating Effect of Achievement Motive on Performance Feedback in Choices of Challenging Tasks","authors":"S. Slapničar, Karla Oblak, Mina Ličen","doi":"10.2139/ssrn.3918755","DOIUrl":null,"url":null,"abstract":"Successful employee engagement in cognitively challenging tasks is a driving force of performance in modern organizations. Research has shown that performance feedback can be a powerful management control tool to stimulate engagement in such tasks; however, little is known about how individuals with different achievement motive respond to it. This paper examines the main and interactive effects of achievement motive and performance feedback on engagement in tasks that become progressively more challenging. We designed a within-subject experiment deploying an increasingly difficult cognitive task. We find that feedback is a key determinant of engagement in challenging tasks, as the main effect and in the interaction with achievement motive. Failure feedback discourages individuals with low achievement motive more than those with high achievement motive. Success feedback strongly encourages individuals to engage in a challenging task and levels out differences in achievement motive.","PeriodicalId":46474,"journal":{"name":"Journal of Management Accounting Research","volume":null,"pages":null},"PeriodicalIF":1.4000,"publicationDate":"2021-08-19","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/10.2139/ssrn.3918755","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
Successful employee engagement in cognitively challenging tasks is a driving force of performance in modern organizations. Research has shown that performance feedback can be a powerful management control tool to stimulate engagement in such tasks; however, little is known about how individuals with different achievement motive respond to it. This paper examines the main and interactive effects of achievement motive and performance feedback on engagement in tasks that become progressively more challenging. We designed a within-subject experiment deploying an increasingly difficult cognitive task. We find that feedback is a key determinant of engagement in challenging tasks, as the main effect and in the interaction with achievement motive. Failure feedback discourages individuals with low achievement motive more than those with high achievement motive. Success feedback strongly encourages individuals to engage in a challenging task and levels out differences in achievement motive.
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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