Klein, Aleksandra, Speckbacher, Gerhard. 2020. Does Using Accounting Data in Performance Evaluations Spoil Team Creativity? The Role of Leadership Behavior. Accounting Review. 95 (4), 313-330.
BibTeX
Abstract
Organizations frequently use teams for creative problem-solving. Evaluating the performance of creative teams based on customer-related accounting data, such as client satisfaction measures, revenues, or profits, clarifies which kind of creativity is expected from the team and potentially makes the creative process more effective. However, the use of such accounting data in performance evaluations may amplify the tensions between the artistic merit and the commercial success of creative ideas and thus create conflicts that undermine team creativity. We argue that it depends on the team leader’s leadership style whether the negative or positive effects of using customer-related data in performance evaluations on team creativity will prevail. If the team leader shows a leadership style that helps team members internalize the values and standards underlying the employed performance measures, then negative conflict inside the team is avoided and the positive effects of using customer-related data in performance evaluations can be realized.
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Status of publication | Published |
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Affiliation | WU |
Type of publication | Journal article |
Journal | Accounting Review |
Citation Index | SSCI |
WU Journalrating 2009 | A+ |
Starjournal | Y |
Language | English |
Title | Does Using Accounting Data in Performance Evaluations Spoil Team Creativity? The Role of Leadership Behavior |
Volume | 95 |
Number | 4 |
Year | 2020 |
Page from | 313 |
Page to | 330 |
Reviewed? | Y |
URL | https://meridian.allenpress.com/accounting-review/article/95/4/313/431244/Does-Using-Accounting-Data-in-Performance |
DOI | https://doi.org/10.2308/accr-52602 |
Open Access | N |
Associations
- People
- Klein, Aleksandra (Details)
- Speckbacher, Gerhard (Details)
- Organization
- Institute for Strategy and Managerial Accounting IN (Details)
- Department of Strategy and Innovation DP (Details)
- Competence Center for Sustainability Transformation and Responsibility WE (Details)
- Research areas (ÖSTAT Classification 'Statistik Austria')
- 5307 Business and management economics (Details)
- 5333 Business management (Details)
- 5359 Controlling (Details)