Intersubjectivity on organizational goal congruence and performance measurement process: evidence from an Indonesian firm

Muhammad Muttaqin and M. Nur A. Birton

Journal of Accounting in Emerging Economies, 2024, vol. 15, issue 1, 29-52

Abstract: Purpose - This study aims to examine the role of intersubjectivity portrayed in employees’ mundane activities in achieving goal congruence between individual and organizational goals within the performance measurement process. Design/methodology/approach - Semi-structured in-depth interviews were conducted with five employees as key informants of each department. Observations were carried out unstructured to collect information about key performance indicator (KPI) and their achievements. Combining the interpretative phenomenological analysis (IPA) and Schutz’s phenomenology, the data analysis stage includes coding (interpretation, condensation and categorization of themes) and thematic analysis. Findings - The findings show employees’ different feelings and actions in achieving their KPIs. Therefore, the anticipations of obstacles in achieving KPI were based on the intersubjective influence of personal goals, company goals, peers, bosses/departments and customers. Thus, in achieving KPI, employees strive to simultaneously achieve personal goals as well as company goals. Research limitations/implications - Previous literature on management accounting mainly focuses on organizational perspective and less on individual-centred phenomenological perspective. This study tries to fill this gap by exploring how intersubjectivity plays a role in employees’ mundane experiences. Practical implications - In designing and applying KPI, the company should consider employees’ happiness as it could reflect job satisfaction, leading to high performance. Originality/value - This study contributes to the literature on goal congruence, performance measurement and management control by extending prior research by Cugueró-Escofet and Rosanas (2013) and Cugueró-Escofetet al.(2019) in empirically portraying how employees perceive goal congruence in the performance measurement process with IPA.

Keywords: Goal congruence; Interpretative phenomenological analysis; Intersubjectivity; Key performance indicator; Schutz’s phenomenology (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaeepp:jaee-09-2022-0279

DOI: 10.1108/JAEE-09-2022-0279

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