Motivating unrewarded task performance: The dual effects of incentives and an organisational value statement in a discretionary task setting

Kazeem O. Akinyele, Vicky Arnold and Steve G. Sutton

Accounting and Finance, 2022, vol. 62, issue 2, 2439-2466

Abstract: The purpose of this study is to examine how the presence of a value statement (an informal control) alters the effect of differing financial incentives (a formal control) in an environment consisting of both rewarded and unrewarded tasks. Results show that under fixed pay, the presence of a value statement motivates performance on important but unrewarded discretionary tasks. Conversely, under piece‐rate compensation, value statements negatively influence performance on unrewarded discretionary tasks. In contemporary work environments, where such discretionary tasks are common and important to organisational effectiveness, these results suggest that informal controls can have an important role in performance outcomes.

Date: 2022
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https://doi.org/10.1111/acfi.12870

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