(非)可控性原则:让员工为不可控因素负责的好处

The (Un)Controllability Principle: The Benefits of Holding Employees Accountable for Uncontrollable Factors

Journal of Accounting Research · 2022
被引 12
人大 AFT50UTD24ABS 4*

中文导读

挑战传统可控性原则,通过实验发现让员工为不可控因素(如同事绩效)负责能促进学习、改善决策,解释了实践中广泛使用不可控指标的原因。

Abstract

ABSTRACT The controllability principle suggests that employees should not be held accountable for factors outside their control. This study develops novel theory to challenge that thinking. According to the theory, holding employees accountable for uncontrollable factors like peer performance can lead to improved decision‐making by increasing how much employees learn from those uncontrollable factors. I expect this effect to occur because goal‐focused employees only consider information that seems goal‐relevant, and uncontrollable factors only seem goal relevant when employees are held accountable for them. Results from a decision‐making experiment support the theory. In particular, paying participants based on uncontrollable factors improves their decision‐making despite providing them with weaker economic incentives. This positive effect is more pronounced when the uncontrollable factors are more informative and when individuals are more goal‐focused. These findings reveal a previously unexplored benefit of disregarding the controllability principle that can help explain why broad, uncontrollable metrics are so prevalent and successful in practice.

可控性原则员工问责不可控因素决策改进