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Suitable and valid operational performance metrics are important means to translate an organization's strategy into action. However, developing high-quality operational metrics is challenging because such metrics need the right degree of context specificity to be meaningful to the managers and employees who will use them. We investigated whether managers consider metrics that have been co-developed with operational employees to be of higher quality and, in turn, whether they use these metrics more-and whether this use is linked to greater employee job performance. On the basis of self-determination theory, we investigated if different uses of performance metrics have different effects. We surveyed 86 pairs of operational employees and their immediate managers in various jobs and industries and tested our hypotheses with structural equation modeling. Results showed that when employees were involved in the development of performance metrics, managers perceived the metrics to be of better quality and employed those metrics more for evaluating and rewarding employees. Moreover, we found employees' performance was only higher when the metrics were used for evaluation purposes. We found no effect for using the metrics for monetary compensation or nonmonetary rewards. In sum, this study demonstrates that employee participation in the development of performance metrics has beneficial effects on the metrics' quality, and shows that the subsequent effect on job performance depends on how these metrics are used. We discuss implications for managers who want to ensure that the effect on employee job performance is positive when they involve employees in the development of operational performance metrics.

Professional organizations, accrediting bodies, and accounting educators have defined the competencies that accounting students need for entry-level success in public accounting. However, definitions of the competencies required by all accounting students for long-term career requirements are lacking, as is an understanding of how to develop these competencies within the accounting curriculum. In 2010 the Institute of Management Accountants (IMA) and the Management Accounting Section (MAS) of the American Accounting Association (AAA) formed a Task Force to address these issues and make curriculum recommendations for all accounting majors. This paper is a report of that Task Force. It is responsive to the recent call to ''connect the accounting body of knowledge to a map of competencies'' and to create ''curricular models for the future'' (Pathways Commission 2012, 37, 75), and it includes a literature review that spans the scope and focus of accounting education, the value proposition for accounting (i.e., specification as to how accountants today, working in a variety of settings, add organizational value), and the importance of competency integration. This review leads to four recommendations. First, accounting education should be oriented toward longterm career demands. Second, the focus of accounting education should include organizational settings beyond the current focus on public accounting/auditing. Third, educational objectives should reflect how accountants add organizational value. Fourth, these objectives should be developed as integrated competencies. These recommen