{"title":"Asymmetric responses to multidimensional performance evaluation systems: The role of non-pathological narcissism","authors":"Kelsey Kay Dworkis, Lorenzo Patelli","doi":"10.1016/j.mar.2022.100806","DOIUrl":null,"url":null,"abstract":"<div><p>We experimentally investigate how narcissism affects individuals’ responses to multidimensional performance evaluation systems (PES). Because these systems are characterized by cognitive conflict, which inhibits performance, prior research has explored how exogenous control systems, such as the provision of feedback, can enhance task performance. Our experimental evidence shows that narcissism moderates the performance implications of conflict and of the tone with which feedback is provided under multidimensional PES. In Experiment 1, we find that task performance among participants with a low (high) level of narcissism is (not) significantly worse under PES associated with higher conflict. In Experiment 2, we find that, while task performance of all participants is better (worse) when feedback is provided with encouraging (discouraging) tone, the effects are stronger among participants with a high level of narcissism. Collectively, our findings suggest that under multidimensional PES, task performance among narcissists is less susceptible to conflict consistent with their analytic cognitive-perceptual style and abnormal need for self-enhancement, and more susceptible to feedback tone, consistent with their grandiose self-image. Hence, we inform both research and practice on the effectiveness of multidimensional PES by examining the role of personality.</p></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"57 ","pages":"Article 100806"},"PeriodicalIF":4.2000,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Management Accounting Research","FirstCategoryId":"91","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S1044500522000245","RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 1
Abstract
We experimentally investigate how narcissism affects individuals’ responses to multidimensional performance evaluation systems (PES). Because these systems are characterized by cognitive conflict, which inhibits performance, prior research has explored how exogenous control systems, such as the provision of feedback, can enhance task performance. Our experimental evidence shows that narcissism moderates the performance implications of conflict and of the tone with which feedback is provided under multidimensional PES. In Experiment 1, we find that task performance among participants with a low (high) level of narcissism is (not) significantly worse under PES associated with higher conflict. In Experiment 2, we find that, while task performance of all participants is better (worse) when feedback is provided with encouraging (discouraging) tone, the effects are stronger among participants with a high level of narcissism. Collectively, our findings suggest that under multidimensional PES, task performance among narcissists is less susceptible to conflict consistent with their analytic cognitive-perceptual style and abnormal need for self-enhancement, and more susceptible to feedback tone, consistent with their grandiose self-image. Hence, we inform both research and practice on the effectiveness of multidimensional PES by examining the role of personality.
期刊介绍:
Management Accounting Research aims to serve as a vehicle for publishing original research in the field of management accounting. Its contributions include case studies, field work, and other empirical research, analytical modelling, scholarly papers, distinguished review articles, comments, and notes. It provides an international forum for the dissemination of research, with papers written by prestigious international authors discussing and analysing management accounting in many different parts of the world.