Quality of performance metrics, informal peer monitoring, and goal commitment

Gomez-Conde, Jacobo, Lopez-Valeiras, Ernesto, Malagueño, Ricardo ORCID: https://orcid.org/0000-0002-1481-6487 and Tiomatsu Oyadomari, José Carlos (2022) Quality of performance metrics, informal peer monitoring, and goal commitment. Accounting and Finance, 62 (3). pp. 4041-4077. ISSN 0810-5391

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We examine whether the quality of performance metrics affects informal peer monitoring and, in turn, goal commitment. By fostering performance-oriented behaviours, performance metrics drive managers to involve themselves in learning and improvement efforts, building a fertile atmosphere for informal peer monitoring. We argue that the quality of performance metrics is positively associated with direct peer monitoring and negatively linked to indirect peer monitoring. Subsequently, we postulate that direct (indirect) peer monitoring is positively (negatively) associated with goal commitment. We use partial least squares (PLS) to analyse survey data from store managers in a large retail firm. Results provide overall support for our hypotheses.

Item Type: Article
Uncontrolled Keywords: performance metrics,informal peer monitoring,goal commitment,management control,gossip,praise,gossip,informal peer monitoring,management control,performance metrics,praise,goal commitment,accounting,economics, econometrics and finance (miscellaneous),finance ,/dk/atira/pure/subjectarea/asjc/1400/1402
Faculty \ School: Faculty of Social Sciences > Norwich Business School
UEA Research Groups: Faculty of Social Sciences > Research Groups > Accounting & Quantitative Methods
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Depositing User: LivePure Connector
Date Deposited: 10 Jan 2022 16:30
Last Modified: 16 Dec 2023 02:45
URI: https://ueaeprints.uea.ac.uk/id/eprint/82950
DOI: 10.1111/acfi.12915


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