引入噪音,但不要引入放克:绩效衡量噪音对学习的影响是否取决于学习是体验式还是替代式?

Bring the Noise, But Not the Funk: Does the Effect of Performance Measure Noise on Learning Depend on Whether the Learning is Experiential or Vicarious?

Accounting Review · 2019
被引 12
人大 A+FT50UTD24ABS 4*

中文导读

通过实验发现,绩效衡量噪音对体验式学习的损害大于替代式学习,替代式学习者几乎不受噪音影响,这对企业绩效评估系统设计有启示。

Abstract

ABSTRACT Performance measure noise can be a critical barrier to employees' learning. Using an experiment, we examine whether the effects of performance measure noise on employees' learning depends on the type of learning in which employees engage: experiential versus vicarious. We predict and find performance measure noise has a more deleterious effect on learning when such learning occurs experientially rather than vicariously. Specifically, we find experiential learners demonstrate less learning as performance measure noise increases, but vicarious learners show no such effect of performance measure noise. Collectively, our findings suggest performance measure noise and learning type play important roles in the extent to which firms realize the decision-facilitating benefits of performance measurement systems. In particular, since much of the learning in modern organizations occurs vicariously, our findings suggest performance measure noise may not be as detrimental to employees' learning as previously thought.

绩效指标噪音经验学习替代学习