 Interaction of information and control systems: How the perception of behavior control affects the motivational effect of relative performance informationIvo Schedlinsky, Maximilian Schmidt and Arnt Wöhrmann Accounting, Organizations and Society, 2020, vol. 86, issue C Abstract: This study investigates the motivational effect of relative performance information (RPI) under working environments with or without surveillance, i.e., a behavioral control. We predict that surveillance negatively affects the performance-increasing effect of providing RPI and conduct a laboratory experiment to test this prediction. We manipulate surveillance by having participants work either with or without video surveillance. Consistent with our prediction, we find that the motivational effect of RPI diminishes if surveillance is present. Furthermore, we investigate the underlying mechanisms that drive our results. In particular, we find that surveillance increases perceived behavior control, eliciting individuals to perceive RPI more as a control mechanism. Our findings have important implications for firms using RPI and reveal the need to further investigate the effectiveness of incentive systems under behavior controls. Keywords: Relative performance information; Surveillance; Performance; Motivation (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:eee:aosoci:v:86:y:2020:i:c:s0361368218302022 DOI: 10.1016/j.aos.2020.101171 Access Statistics for this article Accounting, Organizations and Society is currently edited by Christopher Chapman More articles in Accounting, Organizations and Society from Elsevier |
Is your work missing from RePEc? Here is how to contribute.
Questions or problems? Check the EconPapers FAQ or send mail to .
EconPapers is hosted by the
School of Business at Örebro University.