不诚实以求心安:不确定性不耐受如何助长绩效虚报

Being dishonest to feel better: How intolerance of uncertainty fuels performance misreporting

Accounting, Organizations and Society · 2025
被引 0
人大 A-FT50ABS 4*

中文导读

研究发现,对不确定性不耐受程度高的人,在绩效评估不确定性高时更易虚报业绩,这种虚报源于缓解负面情绪(如不适和焦虑)的冲动,且受上级行为及组织环境因素影响。

Abstract

This paper proposes that individuals with higher intolerance of uncertainty are more prone to misreporting their performance in internal reporting settings when there is high performance evaluation uncertainty. In contrast, under low performance evaluation uncertainty, intolerance of uncertainty does not affect performance misreporting. We test this prediction across six studies. Studies 1–4 operationalize performance evaluation uncertainty through supervisor's word-deed inconsistency and examine the effect in real-world (Studies 1–2) and controlled experimental settings (Studies 3–4). To assess generalizability, Study 5 manipulates leadership and organizational change and Study 6 manipulates market change to create different levels of performance evaluation uncertainty. Across all six studies, we find consistent support for our hypothesis. Individuals with higher intolerance of uncertainty experience stronger uneasy, negative feelings (e.g., discomfort and anxiety) when performance evaluation uncertainty is high, and the desire to reduce these negative feelings leads them to impulsively misreport their performance. This paper highlights the emotion-driven aspect of performance misreporting and demonstrates that misreporting is shaped not only by individual traits but also by supervisor's behavior and broader organizational and environmental factors that contribute to performance evaluation uncertainty.

不确定性不耐受绩效误报绩效评价不确定性情绪驱动