Quality of performance metrics, informal peer monitoring and goal commitment
EntityUAM. Departamento de Contabilidad
10.1111/acfi.12915Accounting & Finance (2022): 1-37
ISSN0810-5391 (print); 1467-629X (online)
Funded byWe acknowledge financial contributions from the Spanish Ministry of Education and Science (PID2019-104163RA-I00), PRICIT-Professorship Excellence Program (Madrid Government and Universidad Autonoma de Madrid, Line #3), Santander Financial Institute, and Catedra UAM-Auditores Madrid
ProjectGobierno de España. PID2019-104163RA-I00
SubjectsGoal commitment; Gossip; Informal peer monitoring; Management control; Performance metrics; Praisee; Economía
Rights© 2022 The Authors
Esta obra está bajo una Licencia Creative Commons Atribución 4.0 Internacional.
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
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Google Scholar:Gómez Conde, Jacobo - Lopez Valeiras, Ernesto - Malagueño, Ricardo - Oyadomari, José Carlos Tiomatsu
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