Relational Effects of Relative Performance Information: The Role of Professional Identity

48 Pages Posted: 27 Apr 2014 Last revised: 8 Mar 2016

See all articles by Matthias D. Mahlendorf

Matthias D. Mahlendorf

Frankfurt School of Finance & Management

Fabian Kleinschmit

WHU - Otto Beisheim School of Management

Paolo Perego

Free University of Bozen-Bolzano

Date Written: April 25, 2014

Abstract

Prior accounting studies on relative performance information (RPI) have mainly considered the effects of RPI on employees’ performance. This study extends this stream of research by investigating relational effects of RPI that capture RPI recipients’ attitudes towards RPI provision. Specifically, we examine the conditions under which RPI has a positive influence on perceived organizational support (POS). This is important because research on organizational behaviour has demonstrated that POS is an antecedent of desirable job-related attitudes such as organizational commitment, job involvement, and extra-role performance. The results of a dyadic survey in a hospital setting suggest that the effect of RPI on POS is conditional not only on the perceived usefulness of information and relative performance but also on the professional identification of RPI recipients. Our findings indicate that RPI provision is especially suitable for employees who possess a stronger social identification with their peer groups. Our study adds a relational perspective to the hitherto mostly informational and motivational focus in studying social comparison mechanisms linked to RPI systems.

Keywords: relative performance information; social comparisons; perceived organizational support; professional identity; management control systems

Suggested Citation

Mahlendorf, Matthias D. and Kleinschmit, Fabian and Perego, Paolo, Relational Effects of Relative Performance Information: The Role of Professional Identity (April 25, 2014). Forthcoming, Accounting, Organizations and Society. Available at SSRN: https://ssrn.com/abstract=2429294

Matthias D. Mahlendorf (Contact Author)

Frankfurt School of Finance & Management ( email )

Adickesallee 34
Frankfurt, DE RLP 60322
Germany

Fabian Kleinschmit

WHU - Otto Beisheim School of Management ( email )

Burgplatz 2
Vallendar, 56179
Germany

Paolo Perego

Free University of Bozen-Bolzano ( email )

Faculty of Economics & Management
Piazza dell'Universita' 1
Bozen-Bolzano, 39100
Italy

HOME PAGE: http://www.unibz.it/en/faculties/economics-management/academic-staff/person/38679-paolo-perego

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