Behavioral Effects of Feedback in Management Accounting Research: A Review of the Current State

Nikiforow, Nicole

doi:10.2139/ssrn.3563500

Cited by 1 publication

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“…It is therefore critical to explore task characteristics, which can moderate the effect of feedback on performance (Bonner and Sprinkle 2002). While recent feedback research in management accounting manipulates, for example, task complexity (Brown et al 2016) and the task environment (single task vs. multiple tasks; Hannan et al 2013), knowledge about the combined effect of feedback and task characteristics is still scarce (Bonner 2008;Nikiforow 2019).…”

Section: Introductionmentioning

confidence: 99%

The contextual effect of completion on the effectiveness of performance feedback

Nikiforow

Wagener

2020

J Bus Econ

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This study investigates the varying effect of performance feedback on performance, depending on the task context. Specifically, we analyze the state of completion (of a product or process) as an essential dimension of the task context. Using a laboratory experiment, we predict and find that performance is lower under completion than under non-completion. Further, we predict and find that the effect of performance feedback on performance differs depending on the state of completion. Specifically, performance feedback increases performance under completion. However, on average, performance feedback is ineffective for non-completion. Our results extend research on the interplay between feedback and contextual factors within firms by providing initial evidence of the impact of the state of completion. In addition, our study has important implications for performance feedback design choices.

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