在绩效评估中使用会计数据会破坏团队创造力吗?领导行为的作用

Does Using Accounting Data in Performance Evaluations Spoil Team Creativity? The Role of Leadership Behavior

Accounting Review · 2019
被引 23
人大 A+FT50UTD24ABS 4*

中文导读

研究团队绩效评估中使用客户相关会计数据(如满意度、收入)对创造力的影响,发现领导风格决定其是促进还是破坏团队创造力。

Abstract

ABSTRACT Organizations frequently use teams for creative problem-solving. Evaluating the performance of creative teams based on customer-related accounting data, such as client satisfaction measures, revenues, or profits, clarifies which kind of creativity is expected from the team and potentially makes the creative process more effective. However, the use of such accounting data in performance evaluations may amplify the tensions between the artistic merit and the commercial success of creative ideas and, thus, create conflicts that undermine team creativity. We argue that it depends on the team leader's leadership style whether the negative or positive effects of using customer-related data in performance evaluations on team creativity will prevail. If the team leader shows a leadership style that helps team members internalize the values and standards underlying the employed performance measures, then negative conflict inside the team is avoided and the positive effects of using customer-related data in performance evaluations can be realized.

绩效评价会计数据团队创造力领导行为