The effect of performance reporting frequency on employee performance

G Hecht, JL Hobson, LW Wang - The Accounting Review, 2020 - publications.aaahq.org
Conventional wisdom suggests that frequent performance reporting is beneficial for decision
making, as it can enhance timeliness and usefulness of the reported information for decision
making. We investigate a potential motivational cost of frequent performance reporting.
Using goal orientation theory, we predict and find that frequent performance reporting has
negative motivational and performance implications when employees know or assume that
the information they report will be used to evaluate their task-related skill. Our theory and …
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