Quality of performance metrics, informal peer monitoring and goal commitment
Entity
UAM. Departamento de ContabilidadPublisher
WileyDate
2022-02-08Citation
10.1111/acfi.12915
Accounting & Finance (2022): 1-37
ISSN
0810-5391 (print); 1467-629X (online)DOI
10.1111/acfi.12915Funded by
We 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 MadridProject
Gobierno de España. PID2019-104163RA-I00Editor's Version
https://doi.org/10.1111/acfi.12915Subjects
Goal commitment; Gossip; Informal peer monitoring; Management control; Performance metrics; Praisee; EconomíaRights
© 2022 The AuthorsAbstract
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
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Lopez Valeiras, Ernesto
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Malagueño, Ricardo
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Oyadomari, José Carlos Tiomatsu
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