The effects of budget goals and task interdependence on the level of and variance in performance: a research note

Article Abstract:

Budget goals proved to be beneficial in improving the performance of group members. A laboratory-based resource allocation task reveals that budget goals' positive effect on performance extends to the level which involves carrying out interdependent task. Such finding opposes a common belief that goal effects are moderated by task characteristics. It also contradicts a belief that acquisition of task knowledge is enhanced by goal setting and performance feedback. The investigation also reveals that a rise in performance variance can be attributed to a corresponding rise in task interdependence. On the other hand, reduction in performance variance occurs with goal setting. Goal setting and task learning-enhancing programs are two variance reduction strategies that can be undertaken by managers aside from budget goals to address other situations that are related to performance.

Capital Budgeting, Budget, Budgeting, Budgets, Financial management, Labor productivity, Goal setting, Capital budgets

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Feedback and management accounting: a review of research into behavioural consequences

Article Abstract:

Much of the research on the design of accounting systems has not taken into consideration the behavioral aspects of providing feedback to organizational members, even though feedback is considered to be an important part of management accounting and control systems. The factors that may interact with accounting feedback include the locus of control and self-esteem. Psychological research demonstrates the complexity of the feedback process. Researchers must be careful when predicting the effects of feedback and analyzing its effectiveness. Future research should concentrate on such topics as the use of feedback to improve learning and performance, and the motivational aspects of performance feedback.

Accounting, auditing, & bookkeeping, Psychological aspects, Accounting, Managerial accounting, Psychological research

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The impact of feedback on inter-rater agreement and self insight in performance evaluation decisions

Article Abstract:

Performance evaluation decisions in accounting firms play a critical role in making personnel decisions including promotion and retention; motivation; and long-range planning. Audit firms typically use weighting systems for performance evaluations, but research indicates that there is low agreement among the individual raters making evaluations. The agreement of evaluations among raters is higher when the raters receive feedback about the weighting system. However, while providing raters with information about the organization's official weighting scheme can improve improves the conformity of raters' evaluations, research reveals that feedback does not improve the raters' self-insight.

Human resource management, Accounting firms, Accounting services, Employee performance appraisals, Performance appraisals

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