Quality of performance metrics, informal peer monitoring and goal commitment
Tipo
Artigo
Data de publicação
2022
Periódico
Accounting and Finance
Citações (Scopus)
4
Autores
Gomez-Conde J.
Lopez-Valeiras E.
Malagueno R.
Oyadomari J.C.T.
Lopez-Valeiras E.
Malagueno R.
Oyadomari J.C.T.
Orientador
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ISSN da Revista
Título de Volume
Membros da banca
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Resumo
© 2022 The Authors. Accounting & Finance published by John Wiley & Sons Australia, Ltd on behalf of Accounting and Finance Association of Australia and New Zealand.We examine whether the quality of performance metrics affects informal peer monitoring and, in turn, goal commitment. By fostering performance-oriented behaviours, performance metrics drive managers to involve themselves in learning and improvement efforts, building a fertile atmosphere for informal peer monitoring. We argue that the quality of performance metrics is positively associated with direct peer monitoring and negatively linked to indirect peer monitoring. Subsequently, we postulate that direct (indirect) peer monitoring is positively (negatively) associated with goal commitment. We use partial least squares (PLS) to analyse survey data from store managers in a large retail firm. Results provide overall support for our hypotheses.