Loading…

Group Identity, Performance Transparency, and Employee Performance

Economics, social psychology, and management studies suggest that group identity plays an important role in directing employee behaviors. On the one hand, strong group identity could motivate high effort to resolve conflicts of interests in the workplace. On the other hand, it could encourage confor...

Full description

Saved in:
Bibliographic Details
Published in:The Accounting review 2020-09, Vol.95 (5), p.373-397
Main Authors: Shang, Ruidi, Abernethy, Margaret A., Hung, Chung-Yu
Format: Article
Language:English
Subjects:
Citations: Items that this one cites
Items that cite this one
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!
cited_by cdi_FETCH-LOGICAL-c324t-217381203410926d532452524d6b498ea7e8f07cd22d1a78bd60253eeb165a853
cites cdi_FETCH-LOGICAL-c324t-217381203410926d532452524d6b498ea7e8f07cd22d1a78bd60253eeb165a853
container_end_page 397
container_issue 5
container_start_page 373
container_title The Accounting review
container_volume 95
creator Shang, Ruidi
Abernethy, Margaret A.
Hung, Chung-Yu
description Economics, social psychology, and management studies suggest that group identity plays an important role in directing employee behaviors. On the one hand, strong group identity could motivate high effort to resolve conflicts of interests in the workplace. On the other hand, it could encourage conformity toward group norms. We examine whether the effect of group identity is conditional on managers' performance reporting choices. Drawing on survey and archival data from a field site, we find that when performance transparency is low, the interest alignment effect is more salient and group identity positively relates to employee performance. However, when performance transparency is high, the conformity effect is more salient and higher group identity is associated with more homogeneous, but not necessarily higher, employee performance. Our findings contribute to the management control literature by documenting that managers' performance reporting choices determine whether group identity has positive effects on employee performance. Data Availability: Data in this study are derived from a proprietary source.
doi_str_mv 10.2308/accr-52652
format article
fullrecord <record><control><sourceid>proquest_cross</sourceid><recordid>TN_cdi_proquest_journals_2464174821</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><sourcerecordid>2464174821</sourcerecordid><originalsourceid>FETCH-LOGICAL-c324t-217381203410926d532452524d6b498ea7e8f07cd22d1a78bd60253eeb165a853</originalsourceid><addsrcrecordid>eNpNkE1LAzEQhoMoWKsXf8GCN3E1mXzuUUuthYIe6jlkk1lo6X6Y7B7237ttPXgaZt6HGeYh5J7RZ-DUvDjvYy5BSbggMyalyXWh9CWZUUpZLgyoa3KT0n5qhSrYjLytYjt02Tpg0-_68Sn7wli1sXaNx2wbXZM6F7HxU-KakC3r7tCOiP-xW3JVuUPCu786J9_vy-3iI998rtaL103uOYg-B6a5YUC5YLQAFeQ0lSBBBFWKwqDTaCqqfQAIzGlTBkVBcsSSKemM5HPycN7bxfZnwNTbfTvEZjppQSjB9PQem6jHM-Vjm1LEynZxV7s4Wkbt0ZE9OrInR_wXvTVX_w</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype><pqid>2464174821</pqid></control><display><type>article</type><title>Group Identity, Performance Transparency, and Employee Performance</title><source>International Bibliography of the Social Sciences (IBSS)</source><source>Business Source Ultimate</source><creator>Shang, Ruidi ; Abernethy, Margaret A. ; Hung, Chung-Yu</creator><creatorcontrib>Shang, Ruidi ; Abernethy, Margaret A. ; Hung, Chung-Yu</creatorcontrib><description>Economics, social psychology, and management studies suggest that group identity plays an important role in directing employee behaviors. On the one hand, strong group identity could motivate high effort to resolve conflicts of interests in the workplace. On the other hand, it could encourage conformity toward group norms. We examine whether the effect of group identity is conditional on managers' performance reporting choices. Drawing on survey and archival data from a field site, we find that when performance transparency is low, the interest alignment effect is more salient and group identity positively relates to employee performance. However, when performance transparency is high, the conformity effect is more salient and higher group identity is associated with more homogeneous, but not necessarily higher, employee performance. Our findings contribute to the management control literature by documenting that managers' performance reporting choices determine whether group identity has positive effects on employee performance. Data Availability: Data in this study are derived from a proprietary source.</description><identifier>ISSN: 0001-4826</identifier><identifier>EISSN: 1558-7967</identifier><identifier>DOI: 10.2308/accr-52652</identifier><language>eng</language><publisher>Sarasota: American Accounting Association</publisher><subject>Behavior ; Conflicts of interest ; Conformity ; Directing ; Employee benefits ; Group identity ; Group norms ; Human resource management ; Managers ; Roles ; Social psychology ; Transparency ; Workplaces</subject><ispartof>The Accounting review, 2020-09, Vol.95 (5), p.373-397</ispartof><rights>Copyright American Accounting Association Sep 2020</rights><lds50>peer_reviewed</lds50><woscitedreferencessubscribed>false</woscitedreferencessubscribed><citedby>FETCH-LOGICAL-c324t-217381203410926d532452524d6b498ea7e8f07cd22d1a78bd60253eeb165a853</citedby><cites>FETCH-LOGICAL-c324t-217381203410926d532452524d6b498ea7e8f07cd22d1a78bd60253eeb165a853</cites><orcidid>0000-0002-6671-0764 ; 0000-0003-0805-5260</orcidid></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><link.rule.ids>314,780,784,27923,27924,33222</link.rule.ids></links><search><creatorcontrib>Shang, Ruidi</creatorcontrib><creatorcontrib>Abernethy, Margaret A.</creatorcontrib><creatorcontrib>Hung, Chung-Yu</creatorcontrib><title>Group Identity, Performance Transparency, and Employee Performance</title><title>The Accounting review</title><description>Economics, social psychology, and management studies suggest that group identity plays an important role in directing employee behaviors. On the one hand, strong group identity could motivate high effort to resolve conflicts of interests in the workplace. On the other hand, it could encourage conformity toward group norms. We examine whether the effect of group identity is conditional on managers' performance reporting choices. Drawing on survey and archival data from a field site, we find that when performance transparency is low, the interest alignment effect is more salient and group identity positively relates to employee performance. However, when performance transparency is high, the conformity effect is more salient and higher group identity is associated with more homogeneous, but not necessarily higher, employee performance. Our findings contribute to the management control literature by documenting that managers' performance reporting choices determine whether group identity has positive effects on employee performance. Data Availability: Data in this study are derived from a proprietary source.</description><subject>Behavior</subject><subject>Conflicts of interest</subject><subject>Conformity</subject><subject>Directing</subject><subject>Employee benefits</subject><subject>Group identity</subject><subject>Group norms</subject><subject>Human resource management</subject><subject>Managers</subject><subject>Roles</subject><subject>Social psychology</subject><subject>Transparency</subject><subject>Workplaces</subject><issn>0001-4826</issn><issn>1558-7967</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2020</creationdate><recordtype>article</recordtype><sourceid>8BJ</sourceid><recordid>eNpNkE1LAzEQhoMoWKsXf8GCN3E1mXzuUUuthYIe6jlkk1lo6X6Y7B7237ttPXgaZt6HGeYh5J7RZ-DUvDjvYy5BSbggMyalyXWh9CWZUUpZLgyoa3KT0n5qhSrYjLytYjt02Tpg0-_68Sn7wli1sXaNx2wbXZM6F7HxU-KakC3r7tCOiP-xW3JVuUPCu786J9_vy-3iI998rtaL103uOYg-B6a5YUC5YLQAFeQ0lSBBBFWKwqDTaCqqfQAIzGlTBkVBcsSSKemM5HPycN7bxfZnwNTbfTvEZjppQSjB9PQem6jHM-Vjm1LEynZxV7s4Wkbt0ZE9OrInR_wXvTVX_w</recordid><startdate>20200901</startdate><enddate>20200901</enddate><creator>Shang, Ruidi</creator><creator>Abernethy, Margaret A.</creator><creator>Hung, Chung-Yu</creator><general>American Accounting Association</general><scope>AAYXX</scope><scope>CITATION</scope><scope>8BJ</scope><scope>FQK</scope><scope>JBE</scope><orcidid>https://orcid.org/0000-0002-6671-0764</orcidid><orcidid>https://orcid.org/0000-0003-0805-5260</orcidid></search><sort><creationdate>20200901</creationdate><title>Group Identity, Performance Transparency, and Employee Performance</title><author>Shang, Ruidi ; Abernethy, Margaret A. ; Hung, Chung-Yu</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c324t-217381203410926d532452524d6b498ea7e8f07cd22d1a78bd60253eeb165a853</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>2020</creationdate><topic>Behavior</topic><topic>Conflicts of interest</topic><topic>Conformity</topic><topic>Directing</topic><topic>Employee benefits</topic><topic>Group identity</topic><topic>Group norms</topic><topic>Human resource management</topic><topic>Managers</topic><topic>Roles</topic><topic>Social psychology</topic><topic>Transparency</topic><topic>Workplaces</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Shang, Ruidi</creatorcontrib><creatorcontrib>Abernethy, Margaret A.</creatorcontrib><creatorcontrib>Hung, Chung-Yu</creatorcontrib><collection>CrossRef</collection><collection>International Bibliography of the Social Sciences (IBSS)</collection><collection>International Bibliography of the Social Sciences</collection><collection>International Bibliography of the Social Sciences</collection><jtitle>The Accounting review</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Shang, Ruidi</au><au>Abernethy, Margaret A.</au><au>Hung, Chung-Yu</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>Group Identity, Performance Transparency, and Employee Performance</atitle><jtitle>The Accounting review</jtitle><date>2020-09-01</date><risdate>2020</risdate><volume>95</volume><issue>5</issue><spage>373</spage><epage>397</epage><pages>373-397</pages><issn>0001-4826</issn><eissn>1558-7967</eissn><abstract>Economics, social psychology, and management studies suggest that group identity plays an important role in directing employee behaviors. On the one hand, strong group identity could motivate high effort to resolve conflicts of interests in the workplace. On the other hand, it could encourage conformity toward group norms. We examine whether the effect of group identity is conditional on managers' performance reporting choices. Drawing on survey and archival data from a field site, we find that when performance transparency is low, the interest alignment effect is more salient and group identity positively relates to employee performance. However, when performance transparency is high, the conformity effect is more salient and higher group identity is associated with more homogeneous, but not necessarily higher, employee performance. Our findings contribute to the management control literature by documenting that managers' performance reporting choices determine whether group identity has positive effects on employee performance. Data Availability: Data in this study are derived from a proprietary source.</abstract><cop>Sarasota</cop><pub>American Accounting Association</pub><doi>10.2308/accr-52652</doi><tpages>25</tpages><orcidid>https://orcid.org/0000-0002-6671-0764</orcidid><orcidid>https://orcid.org/0000-0003-0805-5260</orcidid></addata></record>
fulltext fulltext
identifier ISSN: 0001-4826
ispartof The Accounting review, 2020-09, Vol.95 (5), p.373-397
issn 0001-4826
1558-7967
language eng
recordid cdi_proquest_journals_2464174821
source International Bibliography of the Social Sciences (IBSS); Business Source Ultimate
subjects Behavior
Conflicts of interest
Conformity
Directing
Employee benefits
Group identity
Group norms
Human resource management
Managers
Roles
Social psychology
Transparency
Workplaces
title Group Identity, Performance Transparency, and Employee Performance
url http://sfxeu10.hosted.exlibrisgroup.com/loughborough?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2025-01-13T00%3A13%3A49IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-proquest_cross&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Group%20Identity,%20Performance%20Transparency,%20and%20Employee%20Performance&rft.jtitle=The%20Accounting%20review&rft.au=Shang,%20Ruidi&rft.date=2020-09-01&rft.volume=95&rft.issue=5&rft.spage=373&rft.epage=397&rft.pages=373-397&rft.issn=0001-4826&rft.eissn=1558-7967&rft_id=info:doi/10.2308/accr-52652&rft_dat=%3Cproquest_cross%3E2464174821%3C/proquest_cross%3E%3Cgrp_id%3Ecdi_FETCH-LOGICAL-c324t-217381203410926d532452524d6b498ea7e8f07cd22d1a78bd60253eeb165a853%3C/grp_id%3E%3Coa%3E%3C/oa%3E%3Curl%3E%3C/url%3E&rft_id=info:oai/&rft_pqid=2464174821&rft_id=info:pmid/&rfr_iscdi=true