{"title":"How do the unintended consequences of performance evaluation systems manifest themselves?","authors":"Larissa Marx Welter, S. Ensslin","doi":"10.1108/jaoc-07-2020-0087","DOIUrl":null,"url":null,"abstract":"\nPurpose\nThe objectives of this study were to verify and group the unintended consequences (UCs) of performance evaluation systems (PESs) reported by empirical studies in the literature; and to determine whether these consequences manifest themselves at the managerial or the operational level of organisations.\n\n\nDesign/methodology/approach\nA systematic review of the literature was undertaken using the intervention instrument Knowledge Development Process-Constructivist. In total, 33 scientifically relevant empirical articles were selected from the Scopus and Web of Science databases, representative of the theme of PESs’ UCs. The treatment of the data was due to critical reflection on the findings, synthesized in a literature map.\n\n\nFindings\nThe study identified 24 UCs, most of which were negative. These were divided into two categories: feelings/emotions and attitudes/implications. Most conscious attitudes manifested themselves at the managerial level, whereas the unconscious ones appeared at the operational level. It was established that employees are more likely to be induced to adopt dysfunctional behaviours. Social aspects that interact with a PES, such as contextual and cultural factors, are fundamental for understanding how PES’s UCs occur.\n\n\nOriginality/value\nThe study provides insights for researchers and professionals in the field of performance evaluation who wish to delve deeper into the theme of UCs, based on the proposed structure of a literature map that consists of dividing consequences into feelings and attitudes; checking the occurrence level (managerial or operational); and identifying the nature of the attitude, whether it is conscious or unconscious.\n","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"30 1","pages":""},"PeriodicalIF":2.4000,"publicationDate":"2021-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Accounting and Organizational Change","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/jaoc-07-2020-0087","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 2
Abstract
Purpose
The objectives of this study were to verify and group the unintended consequences (UCs) of performance evaluation systems (PESs) reported by empirical studies in the literature; and to determine whether these consequences manifest themselves at the managerial or the operational level of organisations.
Design/methodology/approach
A systematic review of the literature was undertaken using the intervention instrument Knowledge Development Process-Constructivist. In total, 33 scientifically relevant empirical articles were selected from the Scopus and Web of Science databases, representative of the theme of PESs’ UCs. The treatment of the data was due to critical reflection on the findings, synthesized in a literature map.
Findings
The study identified 24 UCs, most of which were negative. These were divided into two categories: feelings/emotions and attitudes/implications. Most conscious attitudes manifested themselves at the managerial level, whereas the unconscious ones appeared at the operational level. It was established that employees are more likely to be induced to adopt dysfunctional behaviours. Social aspects that interact with a PES, such as contextual and cultural factors, are fundamental for understanding how PES’s UCs occur.
Originality/value
The study provides insights for researchers and professionals in the field of performance evaluation who wish to delve deeper into the theme of UCs, based on the proposed structure of a literature map that consists of dividing consequences into feelings and attitudes; checking the occurrence level (managerial or operational); and identifying the nature of the attitude, whether it is conscious or unconscious.
本研究的目的是验证和分组文献中实证研究报告的绩效评估系统的非预期后果(UCs);并确定这些后果是否体现在组织的管理或运营层面。设计/方法/方法使用知识发展过程-建构主义干预工具对文献进行系统回顾。从Scopus和Web of Science数据库中选取具有代表性的33篇科学相关的实证文章。数据的处理是由于对研究结果的批判性反思,在文献图中综合。研究确定了24个UCs,其中大多数为阴性。这些被分为两类:感觉/情绪和态度/暗示。大多数有意识的态度表现在管理层面,而无意识的态度则出现在操作层面。已经确定的是,员工更有可能被诱导采取不正常的行为。与PES相互作用的社会方面,如上下文和文化因素,是理解PES UCs如何发生的基础。原创性/价值本研究为希望深入研究uc主题的绩效评估领域的研究人员和专业人士提供了见解,该研究基于文献地图的拟议结构,该结构包括将结果分为感觉和态度;检查发生级别(管理级别或操作级别);辨别态度的本质,是有意识的还是无意识的。
期刊介绍:
The main objective of the journal is to provide a platform for researchers and practitioners from multiple disciplines to disseminate information on organizational and accounting systems change. To achieve this, the journal will be directed at mapping out contemporary changes in the new global business environment. It will seek to explain the new techniques, processes, and philosophies associated with the rise of strategy-oriented accounting and information systems.