The effect of stretch goals and moral justification on counterproductive work behavior

Muhammad Irdam Ferdiansah, Vincent K. Chong, Isabel Z. Wang and David R. Woodliff

Journal of Accounting & Organizational Change, 2025, vol. 21, issue 6, 1040-1060

Abstract: PurposeThis paper aims to investigate the mediating role of moral justification in the relationship between stretch goals and counterproductive work behavior (CWB).Design/methodology/approachA sample of 149 US-based middle-level managers drawn from an online survey relying on Qualtrics was used for this study.FindingsThe results show that the level of stretch goals is positively related to CWB. Furthermore, the results show that moral justification partially mediates this relationship. The results suggest that when a goal is set at low or medium levels, stretch goals are not related to CWB.Research limitations/implicationsThe result has managerial implications suggesting that the senior management should avoid setting the level of stretch goals that employees would perceive as high because a high level of stretch goals could suggest extremely challenging but unattainable goals, resulting in employees engaging in CWB.Originality/valueThe “bright side” of stretch goals can enhance organizational performance however the “dark side” of stretch goals can backfire and undermine organizational performance. This paper examines the “dark side” of stretch goals that show that when employees perceive goals set are extremely challenging but unattainable, such perception of high-performance goals would induce employees’ desire to engage in CWB, especially when they could morally justify (rationalize) such behavior.

Keywords: Counterproductive; work; behavior (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaocpp:jaoc-06-2024-0196

DOI: 10.1108/JAOC-06-2024-0196

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