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The Effects of Performance Information Distribution on Team Norms and Employee Preferences for Performance Targets
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| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Journal of Management Accounting Research |
| Volume / Edisi | : | 37 (No. 3) |
| Halaman | : | 75-101 |
| Abstrak | : | Organizations use performance targets to motivate and guide employee effort. Understanding antecedents and dynamics of employee target preferences is an important aspect in the design of a firm’s control system. We theorize that through performance information distribution, managers influence team norms that affect employee target preferences. Distributing team performance information promotes team cohesion, strengthening preferences for team targets, whereas distributing individual performance information enables social comparisons, promoting competition and increasing preferences for individual targets. We test our hypotheses using survey data collected in a field setting where management contemplated shifting from team to individual targets. We find that through performance information distribution, team leaders influence team norms, with employees in more cohesive (competitive) teams exhibiting a weaker (stronger) preference for individual targets over team targets. We add to the evolving literature on team norms in accounting and their role in target setting. Data Availability: The use of the data for research purposes is subject to a nondisclosure agreement between the academic researchers and the field organization. JEL Classifications: L23; M11; M14; M41; M54. |
The Effects of Public RPI and Public Goals on Performance
| Pengarang | : | Seung Kyo Ahn (SK) |
| Nama Majalah/Jurnal | : | Journal of Management Accounting Research |
| Volume / Edisi | : | 37 (No. 3) |
| Halaman | : | 51-74 |
| Abstrak | : | Recent studies find public relative performance information (RPI) may reduce performance. A common thread in these studies is the presence of other public information besides public RPI. We contribute to this line of research by demonstrating that the effects of public RPI on performance are weaker when employees set public performance goals than when they do not set any performance goals. We theorize this attenuating effect occurs because public RPI facilitates social comparisons between participants’ goals and their performance, and participants who set public performance goals seek to be known as goal attainers and garner favorable status in the eyes of their peers. Consistent with our theory, we find public RPI leads participants to set easier public performance goals and to be more likely to attain them. Collectively, these results reinforce the need for firms to consider what other information is made public when providing public RPI. |
The Future of Target-Setting Theory and Practice
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Journal of Management Accounting Research |
| Volume / Edisi | : | 37 (No. 3) |
| Halaman | : | 39-50 |
| Abstrak | : | This paper highlights three emerging trends in target setting: (1) Objectives and Key Results (OKRs), (2) sustainability goals, and (3) targets for artificial intelligence (AI) agents. OKR is increasingly used in practice but remains under-researched, offering opportunities to apply existing theories to understand its effectiveness. Although sustainability targets are widely reported externally, their internal use and impact are less understood. Finally, organizations start delegating tasks to AI agents. Target setting can be a means to align autonomous AI agent behavior with organizational goals. Researchers must examine how the direction, reflected in target metrics, and the demands imposed by target difficulty or budget limits, shape AI behavior—sometimes in unintended ways. |
Advancing Target Setting Research in Management Accounting: Insights and Emerging Directions from the JMAR Forum
| Pengarang | : | Theresa Libby |
| Nama Majalah/Jurnal | : | Journal of Management Accounting Research |
| Volume / Edisi | : | 37 (No. 3) |
| Halaman | : | 29-37 |
| Abstrak | : | Targets are a central component of management control systems and are widely used to direct employee attention and motivate their effort. Accounting research has largely validated the performance-enhancing effects of targets, especially when linked with rewards. However, unique and dynamic institutional features differentiate accounting settings from those examined elsewhere. In this introduction, we introduce the articles appearing in the Journal of Management Accounting Research special forum on target setting in management accounting. We then highlight five promising directions for future accounting research: (1) target pursuit in teams, (2) remote and AI-supported target setting, (3) targets and affect, (4) neurophysiological research on targets as goals, and (5) field experiments on targets. Together, we hope this article can inspire future research aimed at advancing theory and informing practice around targets. |
Evidence on Explicit and Implicit Incentives in a Competitive Labor Market
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Journal of Management Accounting Research |
| Volume / Edisi | : | 37 (No. 3) |
| Halaman | : | 9-27 |
| Abstrak | : | We study the role of explicit and implicit incentives in a competitive labor market with no internal promotion opportunities. In the setting of National Collegiate Athletic Association (NCAA) head football coaches, we find that compensation changes from career outcomes and increases from renegotiation are significantly greater than explicit bonuses. At the same time, we find that explicit incentives increase as implicit incentives from outside opportunities weaken. Overall, we show that the labor market provides strong implicit incentives by rewarding coaches for good performance while penalizing them with weaker employment opportunities following poor performance. Our findings demonstrate the significance of implicit incentives in the presence of a strong external labor market and suggest that the optimal use of explicit incentives is tempered by implicit incentives from the labor market. |
Laying Brick in Our Management Accounting Academy: Acceptance Speech, Lifetime Contribution to Management Accounting Award
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Journal of Management Accounting Research |
| Volume / Edisi | : | 37 (No. 3) |
| Halaman | : | 1-8 |
| Abstrak | : | This acceptance speech for the Lifetime Contribution to Management Accounting Award celebrates the AAA Management Accounting Section, reflects on the progress of the Journal of Management Accounting Research, explores Boyer's four dimensions of scholarship (Boyer 1990), and invites scholars of management accounting to engage with professional organizations to pursue management solutions that matter in people's lives. |
Necrotizing Enterocolitis pada Neonatus Prematur dan Suplementasi Probiotik
| Pengarang | : | Handoyo |
| Nama Majalah/Jurnal | : | CDK Cermin dunia kedokteran |
| Volume / Edisi | : | 45 (No. 5) |
| Halaman | : | 391-394 |
| Abstrak | : | Necrotizing enterocolitis (NEC) is a severe emergency condition mostly found in preterm or low birth weight infants. The pathogenesis is not well understood and affected by many factors. Suggested risk factors are prematurity, intraluminal colonization of pathogen, and formula milk feeding. Commensal gut bacteria imbalance in premature infant is the reason to give probiotics to prevent NEC. This article reviews studies on probiotic supplementation in preterm neonates to prevent NEC. |
ASI Donor untuk Bayi Prematur
| Pengarang | : | Yoana Arin, Dian Daniella |
| Nama Majalah/Jurnal | : | CDK Cermin dunia kedokteran |
| Volume / Edisi | : | 45 (No. 5) |
| Halaman | : | 386-389 |
| Abstrak | : | Human breast milk is regarded as the first choice for preterm babies. If breast milk is not available; donor breast milk is the next option. Nevertheless, most parents still have no idea and reluctant to provide donor breast milk for their preterm babies. |
Positive Airway Pressure sebagai Terapi Definitif Obstructive Sleep Apnea (OSA)
| Pengarang | : | Herlina Suryawati |
| Nama Majalah/Jurnal | : | CDK Cermin dunia kedokteran |
| Volume / Edisi | : | 45 (No. 5) |
| Halaman | : | 381-384 |
| Abstrak | : | Obstructive sleep apnea (OSA) is the occurrence of interrupted breath at sleep. The gold standard for diagnosis was polysomnography (PS(). Therapies include anatomical corrections, use of PAP, mouth piece, and surgery. Positive airway pressure (PAP) is the standard therapy; to provide pressurized air to maintain airway patency. Titration of PAP pressure based on PS( monitoring and American Academy of Sleep Medicine (AASM) guidelines. Appropriate and rapid management will affect outcomes and prevents cardiovascular complications including stroke. |
Peranan Sel Punca dalam Penyembuhan Luka
| Pengarang | : | Santi |
| Nama Majalah/Jurnal | : | CDK Cermin dunia kedokteran |
| Volume / Edisi | : | 45 (No. 5) |
| Halaman | : | 374-379 |
| Abstrak | : | Optimal wound healing includes various biological and molecular processes. Adult stem cells can promote more effective wound therapy. Choosing the right stem cells through in vivo study is important. Further studies is needed for the identification of appropriate adult stem cells, protocols,and building the bioscaffold used for optimal wound healing in the future. |