什么是好的排名?在相对绩效信息中添加绩效类别标签对努力和绩效的影响

What Is a Good Rank? The Effort and Performance Effects of Adding Performance Category Labels to Relative Performance Information*

Contemporary Accounting Research · 2020
被引 18
人大 A-FT50ABS 4

中文导读

通过实验研究在排名中添加“好”“差”等绩效类别标签如何影响员工的努力和绩效,发现同时标注顶部和底部排名(而非仅顶部)且正面标签比例较高时效果更显著。

Abstract

ABSTRACT Prior research demonstrates that relative performance information affects effort and performance. However, little is known about the qualitative design parameters of these information systems. This study examines, via an experiment, how adding performance category labels to ranks (e.g., “good” ranking position and “poor” ranking position) affects effort and performance. Furthermore, we investigate the effort and performance effects of two design choices observed in practice: the type of performance category labels and the proportion of positively labeled ranks. We argue that performance category labels motivate greater effort and performance through competition for status, which varies with both the type of performance category labels and the proportion of positively labeled ranks. We find partial support for our hypothesis that adding performance category labels increases effort and performance. Specifically, we find positive effects if top ranks are positively labeled and bottom ranks are negatively labeled (combined labels) but not if only top ranks are labeled (positive‐only labels). We also find as predicted that the positive effects on effort resulting from using combined labels, instead of positive‐only labels, are stronger when the proportion of positively labeled ranks is larger. The results for performance are weaker. Our results shed new light on the usefulness of performance category labels and emphasize how firms can render relative performance information more effective.

相对绩效信息绩效类别标签排名标签努力与绩效