Quality of performance metrics, informal peer monitoring and goal commitment

dc.contributor.authorGomez-Conde J.
dc.contributor.authorLopez-Valeiras E.
dc.contributor.authorMalagueno R.
dc.contributor.authorOyadomari J.C.T.
dc.date.accessioned2024-03-12T19:14:12Z
dc.date.available2024-03-12T19:14:12Z
dc.date.issued2022
dc.description.abstract© 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.
dc.description.firstpage4041
dc.description.issuenumber3
dc.description.lastpage4077
dc.description.volume62
dc.identifier.doi10.1111/acfi.12915
dc.identifier.issn0810-5391
dc.identifier.urihttps://dspace.mackenzie.br/handle/10899/34321
dc.relation.ispartofAccounting and Finance
dc.rightsAcesso Aberto
dc.subject.otherlanguageGoal commitment
dc.subject.otherlanguageGossip
dc.subject.otherlanguageInformal peer monitoring
dc.subject.otherlanguageManagement control
dc.subject.otherlanguagePerformance metrics
dc.subject.otherlanguagePraise
dc.titleQuality of performance metrics, informal peer monitoring and goal commitment
dc.typeArtigo
local.scopus.citations4
local.scopus.eid2-s2.0-85124562107
local.scopus.updated2024-12-01
local.scopus.urlhttps://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=85124562107&origin=inward
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