The effects of strategic alignment and strategic clarity on multidimensional task performance

IF 3.6 2区管理学 Q1 BUSINESS, FINANCE

Accounting Organizations and Society Pub Date : 2023-11-04 DOI:10.1016/j.aos.2023.101524

Steven D. Smith , Tyler F. Thomas

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引用次数: 0

Abstract

The alignment of a firm's performance measures with its strategic objectives is fundamental to effective management control, at least in part because performance measures and stated strategy represent separate sources of information that workers can rely on to guide their efforts. We experimentally examine the effects of strategic alignment and strategic clarity (i.e., the specificity with which strategic objectives are communicated) on workers' performance on a multidimensional task. We predict and find that alignment improves performance under a vague strategy statement but impairs performance under a clear strategy statement. These results are consistent with strategic clarity and performance measure alignment magnifying the tradeoff between conflicting performance dimensions, leading to reduced commitment to the firm's strategic objectives. Our results confirm the importance of alignment in strategic performance measurement systems and suggest a substitutive relationship with strategic communication: alignment can overcome the negative effects of strategic vagueness, and strategic clarity can help overcome the negative effects of imperfectly aligned performance measures.

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战略一致性和战略清晰度对多维任务绩效的影响

企业绩效衡量标准与其战略目标的一致性是有效管理控制的基础，至少部分原因是绩效衡量标准和既定战略代表了不同的信息来源，员工可以依靠这些信息来指导自己的工作。我们通过实验研究了战略一致性和战略清晰度（即战略目标传达的具体程度）对员工多维任务绩效的影响。我们预测并发现，在战略表述模糊的情况下，战略一致性会提高绩效，但在战略表述清晰的情况下，战略一致性会降低绩效。这些结果与战略清晰度和绩效衡量标准的一致性放大了相互冲突的绩效维度之间的权衡，从而导致对公司战略目标的承诺减少是一致的。我们的研究结果证实了战略绩效衡量体系中一致性的重要性，并表明了与战略沟通之间的替代关系：一致性可以克服战略模糊性的负面影响，而战略清晰性则有助于克服绩效衡量标准不完全一致所带来的负面影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounting Organizations and Society BUSINESS, FINANCE-

CiteScore

7.80

自引率

6.40%

发文量

期刊介绍： Accounting, Organizations & Society is a major international journal concerned with all aspects of the relationship between accounting and human behaviour, organizational structures and processes, and the changing social and political environment of the enterprise.