Does Using Accounting Data in Performance Evaluations Spoil Team Creativity? The Role of Leadership Behavior

Abstract

Organizations frequently use teams for creative problem-solving. Evaluating the performance of creative teams based on customer-related accounting data, such as client satisfaction measures, revenues, or profits, clarifies which kind of creativity is expected from the team and potentially makes the creative process more effective. However, the use of such accounting data in performance evaluations may amplify the tensions between the artistic merit and the commercial success of creative ideas and thus create conflicts that undermine team creativity. We argue that it depends on the team leader's leadership style whether the negative or positive effects of using customer-related data in performance evaluations on team creativity will prevail. If the team leader shows a leadership style that helps team members internalize the values and standards underlying the employed performance measures, then negative conflict inside the team is avoided and the positive effects of using customer-related data in performance evaluations can be realized.

Does performance evaluation kill creativity? A(re) interpretation of existing literature

“…According to the results of this study, team-based rewards where teams compete against each other (tournaments) generate higher team creativity than team-based rewards or individual rewards. Klein and Speckbacher (2020) analyze the use of performance evaluations based on customer-related accounting data, such as client satisfaction measures, revenues or profits, in advertising companies. Building on Amabile (1979), they argue that such performance evaluations communicate to the team which kind of creativity is expected from the team and thus tend to make the creative process more effective.…”

“…Starting with Kachelmeier et al's (2008) seminal study, a research stream has evolved in management accounting which analyzes the effects of performance evaluation and linked rewards on creativity (Brüggen et al, 2017;Chen et al, 2012;Grabner, 2014;Grabner et al, 2020;Grabner and Speckbacher, 2016;Kachelmeier et al, 2008;Kachelmeier et al, 2018;Kachelmeier and Williamson, 2010;Klein and Speckbacher, 2020;Speckbacher, 2017;Speckbacher and Wabnegg, 2020).…”

Empirische Forschung zu Management Control – Ein Überblick und neue Trends

“…Brüggen et al (2018) zeigen in einer Situation, in der MitarbeiterInnen für Routine-und Kreativaufgaben zuständig sind, dass die Kreativleistung am höchsten ist, wenn MitarbeiterInnen sowohl auf der Input-Seite als auch auf der Output-Seite Zielvorgaben bekommen. Klein und Speckbacher (2020) werfen die Frage auf, ob kreative Teams anhand von kundenorientierten Accounting-Kennzahlen evaluiert werden sollten und zeigen, dass dies vom Führungsstil des/der jeweiligen Teamleiters/Teamleiterin abhängt. Diese Studien kommen einheitlich zu der Conclusio, dass es zur Steuerung von Kreativarbeit einer Kombination von Steuerungsmechanismen bedarf.…”

Relação entre Cinismo e Expectativa de Trapaça na Vida Acadêmica e Profissional

“…Na literatura contábil nacional consultada iv , encontraram-se estudos que apenas tangenciam o cinismo, como sendo, por exemplo, um dos aspectos do Maquiavelismo(D'Souza & Lima, 2019). Similarmente, foram consultados relevantes periódicos internacionais de contabilidade v , nos quais há pesquisas que citam o cinismo de modo sutil, seja como um sub construto ou apenas como palavrae,não,como um objeto de investigação (ex: Bowen, Rajgopal, & Venkatachalam, 2014;Klein & Speckbacher, 2019;Majors, 2016).O presente estudo difere-se daqueles e destes ao dar foco particular ao construto de cinismo, utilizando-se de instrumentos acadêmicos específicos para a sua mensuração.…”