The Dark Side of Tight Financial Control: Causes and Remedies of Dysfunctional Employee Behaviors

Goebel, Sebastian; Weißenberger, Barbara E.

doi:10.1007/s41464-016-0005-8

Cited by 24 publications

(25 citation statements)

References 119 publications

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“…Jensen (2003) therefore assumes that pay-for-performance encourages cheating and claims that setting strong performance goals can lead to extreme losses for the company. Similarly, Goebel and Weißenberger (2016) determined that very strong financial control leads to employee behavior that does not align with organizational goals. Instead, employee behavior is focused on meeting the performance goals even though this behavior might be harmful to the organization.…”

Section: Gaming Performance Measurementmentioning

confidence: 99%

Wanting More, Getting Less: Gaming Performance Measurement as a Form of Deviant Workplace Behavior

et al. 2017

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Investigating the causes of unethical behaviors in academia, such as scientific misconduct, has become a highly important research subject. The current performance measurement practices (e.g., equating research performance with the number of publications in top-tier journals) are frequently referred to as being responsible for scientists' unethical behaviors. We conducted qualitative semistructured interviews with different stakeholders of the higher education system (e.g., professors and policy makers; N = 43) to analyze the influence of performance measurement on scientists' behavior. We followed a threestep coding procedure and found (1) that the participants described a variety of positive behavioral consequences (e.g., higher productivity) but mainly negative behavioral consequences (e.g., questionable publishing practices) of current performance measurement practices in academia;(2) that scientists' behavior can be described as gaming performance measurement (i.e., achieving performance goals by reducing performance quality and focusing on those tasks that are measured); and (3) that gaming performance measurement shares the same characteristics as deviant workplace behavior (i.e., a voluntary violation of organizational norms that harms the university). We discuss that gaming performance measurement has not been considered as a type of deviant workplace behavior in the previous literature. Furthermore, we draw from research on deviant workplace behavior and goal setting to discuss psychological processes that may underlie gaming performance measurement. Our results indicate the importance of connecting literature on deviant workplace behavior and goal setting to advance our understanding of gaming performance measurement.

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Section: Gaming Performance Measurementmentioning

confidence: 99%

Wanting More, Getting Less: Gaming Performance Measurement as a Form of Deviant Workplace Behavior

et al. 2017

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“…Similarly as for performance measures and management incentives, we observe a shift in focus within this category, from normative management control conceptualisations in the first sub-period towards the analysis of their determinants and effects in the second subperiod. The latter stream of research covers a broad range of effects, including tangible outcomes such as financial performance (Ströbele and Wentges, 2018), attitudinal outcomes such as motivation (Jung-Gehling and Strauss, 2018) and behavioural outcomes such as information manipulation and gaming behaviour (Goebel and Weißenberger, 2016). More recently, researchers have also addressed the innovation pressure that many German firms face by investigating the relationships between management control systems and innovation performance or new product development (Grabner et al, 2018;Janka and Guenther, 2018).…”

Section: Management Accounting Researchmentioning

confidence: 99%

The internationalisation of management accounting research in the German-speaking countries – a longitudinal study

Endenich

Hoffjan

Krutoff

et al. 2020

JAOC

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Purpose This paper aims to study the internationalisation of management accounting research in the German-speaking countries and to analyse whether researchers from these countries rely on their intellectual heritage or adapt to the conventions prevailing in the international community. Design/methodology/approach This paper provides a research taxonomy of 273 papers published by management accounting researchers from the German-speaking countries between 2005 and 2018 in domestic and international journals with regard to topics, settings, methods, data origins and theories of these papers. The study also systematically compares these publications with the publications by international scholars as synthesised in selected prior bibliometric studies. Findings The findings suggest that German-speaking researchers increasingly adapt to the conventions prevailing in the international management accounting literature. Indicative of this development is the crowding out of traditional core areas of German-speaking management accounting such as cost accounting by management control topics. The study also finds that German-speaking researchers increasingly rely on the research methods and theories prevailing internationally. Research limitations/implications The paper documents considerable changes in the publications of management accounting researchers from the German-speaking countries. These changes raise the question how other national research communities internationalise and whether these processes lead to a greater homogenisation of international management accounting research, which might impair the advancement of management accounting knowledge. Originality/value This paper provides first empirical evidence on how management accounting research conducted in the German-speaking countries has changed in the course of the internationalisation of the research community and builds an important basis for future research in other geographic settings.

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“…Além disso, o orçamento tradicional tende a estimular a competição entre as áreas e entre os próprios gestores, e a inibir o compartilhamento de conhecimento e cooperação. Nesse sentido, a cultura que prevalece no orçamento tradicional é a de coerção, o que pode permitir que as pessoas se sintam desvalorizadas na empresa (GOEBEL;WEIßENBERGER, 2016;HOPWOOD, 1972;LYNE, 1988;JENSEN, 2001;OGDEN, 2005).…”

Section: Revisão De Literaturaunclassified

“…A literatura denomina os efeitos perversos do orçamento sobre as pessoas como "budgetary gaming" (FREZATTI et al, 2010;LIBBY;LINDSAY, 2010;GOEBEL;WEIßENBERGER, 2016). Os resultados da pesquisa desenvolvida por Libby e Lindsay (2010) indicam que esse comportamento de jogo (gaming behavior) está presente no processo orçamentário.…”

Section: Discussão Dos Achadosunclassified

De Que Forma Os Gestores Percebem as Críticas Ao Orçamento Empresarial?

Mucci

Frezatti

2018

R. Univ. Contab.

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RESUMOO objetivo do estudo é explorar a percepção de gestores de diversas áreas de uma organização de grande porte do setor elétrico brasileiro sobre as críticas ao orçamento tradicional. As críticas abrangem quatro grupos: efeitos perversos sobre os comportamentos dos gestores, inadaptação ao ambiente, ritual e foco excessivo no curto prazo. A pesquisa consiste em um estudo de caso que adota o nível de análise do indivíduo e área, e cujo foco são gestores que participam do processo orçamentário, compondo uma população de 180 gestores. Foram realizadas 9 entrevistas e aplicado um questionário eletrônico em que foi obtida uma amostra de 75 respondentes. Para análise de dados, utilizamos a estatística descritiva, o teste de diferença de médias e a análise do discurso. Os resultados indicam para um baixo nível de críticas ao processo orçamentário, o que converge com os resultados de pesquisas empíricas anteriores desenvolvidas no ambiente nacional e internacional. As críticas com maior concordância no questionário foram o foco excessivo no curto prazo e os efeitos perversos sobre os comportamentos das pessoas. Também identificamos que certas críticas estão associadas à área de formação e à área de atuação do gerente. Através das entrevistas pudemos nos aprofundar na discussão das críticas, por meio dos fragmentos dos discursos dos gestores.

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The Dark Side of Tight Financial Control: Causes and Remedies of Dysfunctional Employee Behaviors

Cited by 24 publications

References 119 publications

Wanting More, Getting Less: Gaming Performance Measurement as a Form of Deviant Workplace Behavior

Wanting More, Getting Less: Gaming Performance Measurement as a Form of Deviant Workplace Behavior

The internationalisation of management accounting research in the German-speaking countries – a longitudinal study

De Que Forma Os Gestores Percebem as Críticas Ao Orçamento Empresarial?

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