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dc.contributor.authorGómez Conde, Jacobo 
dc.contributor.authorLopez Valeiras, Ernesto
dc.contributor.authorMalagueño, Ricardo
dc.contributor.authorOyadomari, José Carlos Tiomatsu
dc.contributor.otherUAM. Departamento de Contabilidades_ES
dc.date.accessioned2022-07-12T07:30:17Z
dc.date.available2022-07-12T07:30:17Z
dc.date.issued2022-02-08
dc.identifier.citationAccounting & Finance (2022): 1-37es_ES
dc.identifier.issn0810-5391 (print)es_ES
dc.identifier.issn1467-629X (online)es_ES
dc.identifier.urihttp://hdl.handle.net/10486/703061
dc.description.abstractWe 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 hypothesesen_US
dc.description.sponsorshipWe 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 Madriden_US
dc.format.extent37 pag.es_ES
dc.format.mimetypeapplication/pdfen
dc.language.isoenges_ES
dc.publisherWileyes_ES
dc.relation.ispartofAccounting and Financeen_US
dc.rights© 2022 The Authorses_ES
dc.subject.otherGoal commitmenten_US
dc.subject.otherGossipen_US
dc.subject.otherInformal peer monitoringen_US
dc.subject.otherManagement controlen_US
dc.subject.otherPerformance metricsen_US
dc.subject.otherPraiseeen_US
dc.titleQuality of performance metrics, informal peer monitoring and goal commitmenten_US
dc.typearticleen_US
dc.subject.ecienciaEconomíaes_ES
dc.relation.publisherversionhttps://doi.org/10.1111/acfi.12915es_ES
dc.identifier.doi10.1111/acfi.12915es_ES
dc.identifier.publicationfirstpage1es_ES
dc.identifier.publicationlastpage37es_ES
dc.relation.projectIDGobierno de España. PID2019-104163RA-I00es_ES
dc.type.versioninfo:eu-repo/semantics/publishedVersiones_ES
dc.rights.ccReconocimientoes_ES
dc.rights.accessRightsopenAccessen_US
dc.facultadUAMFacultad de Ciencias Económicas y Empresarialeses_ES


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