更少信息、更多比较与更好绩效:来自实地实验的证据

Less Information, More Comparison, and Better Performance: Evidence from a Field Experiment

Journal of Accounting Research · 2021
被引 24
人大 AFT50UTD24ABS 4*

中文导读

通过职业体育领域的实地实验,发现仅提供相对绩效信息比同时提供绝对和相对信息更能提升员工绩效,原因在于相对信息促进了同伴比较。

Abstract

ABSTRACT We use a field experiment in professional sports to compare effects of providing absolute, relative, or both absolute and relative measures in performance reports for employees. Although studies have documented that the provision of these types of measures can benefit performance, theory from economic and accounting literature suggests that it may be optimal for firms to direct employees’ attention to some types of measures by omitting others. In line with this theory, we find that relative performance information alone yields the best performance effects in our setting—that is, that a subset of information (relative performance information) dominates the full information set (absolute and relative performance information together) in boosting performance. In cross‐sectional and survey‐data analyses, we do not find that restricting the number of measures shown per se benefits performance. Rather, we find that restricting the type of measures shown to convey only relative information increases involvement in peer‐performance comparison, benefitting performance. Our findings extend research on weighting of and responses to measures in performance reports.

相对绩效信息绝对绩效信息绩效报告现场实验