Linking Performance Measures and Feedback: Self-Regulation for Creativity

Ranjith Appuhami

European Accounting Review, 2024, vol. 33, issue 5, 1867-1894

Abstract: This study examines the proactive feedback effect of non-financial performance measures (NFPMs) and the passive feedback effect of financial performance measures (FPMs) on feedback-seeking behavior, perceived feedback quality, and individual creativity. Using a sample of survey data collected from middle-level managers in Australia, this study finds that managers passively receive performance information and perceive high-quality feedback when their performance is evaluated based on FPMs and that they proactively seek feedback when their performance is evaluated based on NFPMs. The results of the study also show that neither NFPMs nor FPMs are directly associated with individual creativity. However, the study finds that (1) the positive association between NFPMs and individual creativity is fully mediated by feedback-seeking behavior and perceived feedback quality together, and (2) the positive association between FPMs and individual creativity is fully mediated by perceived feedback quality alone. Further, the results indicate that feedback-seeking is not only a catalyst for perceived feedback quality but also a self-regulation strategy that facilitates individual creativity. In sum, the study offers initial empirical evidence of the passive feedback effect of FPMs and the proactive feedback effect of NFPMs on feedback and individual creativity.

Date: 2024
References: Add references at CitEc
Citations:

Downloads: (external link)
http://hdl.handle.net/10.1080/09638180.2023.2217858 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:euract:v:33:y:2024:i:5:p:1867-1894

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/REAR20

DOI: 10.1080/09638180.2023.2217858

Access Statistics for this article

European Accounting Review is currently edited by Laurence van Lent

More articles in European Accounting Review from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().