An Examination of the Interactive Effect of Feedback Source and Sign in the Offshoring Environment: A Social Identity Perspective

Posted: 3 May 2018

See all articles by Lindsay M. Andiola

Lindsay M. Andiola

Virginia Commonwealth University (VCU) - Department of Accounting

Denise Downey

Villanova University

Brian C. Spilker

Brigham Young University

Tracy Noga

Bentley University

Date Written: April 11, 2018

Abstract

Public accounting firms regularly rely on offshore professionals to assist with client work. However, differences in interpersonal dynamics between offshore staff members and the supervisors they report to may yield positive and/or negative work outcomes. We examine how feedback source (offshore or onshore supervisor) and feedback sign (negative or positive) interact to affect offshore staff members’ satisfaction with feedback. This is an important issue because subordinate satisfaction with performance feedback is a key determinant of future performance and turnover intentions. We find that offshore staff members are less satisfied with negative feedback from an offshore (local Indian) supervisor, a member of their in-group, than an onshore (remote U.S.) supervisor, a member of their out-group. However, their satisfaction with positive feedback does not significantly differ between feedback sources. Further analysis reveals that greater satisfaction is associated with increases in the effort the staff member plans to put forth in the future.

Keywords: Feedback Source, Feedback Sign, Geographically Distributed Work, Performance Feedback, Offshoring

JEL Classification: M40, M41, M54, D91

Suggested Citation

Andiola, Lindsay M. and Downey, Denise and Spilker, Brian and Noga, Tracy, An Examination of the Interactive Effect of Feedback Source and Sign in the Offshoring Environment: A Social Identity Perspective (April 11, 2018). Behavioral Research in Accounting, Forthcoming, Available at SSRN: https://ssrn.com/abstract=3164530

Lindsay M. Andiola

Virginia Commonwealth University (VCU) - Department of Accounting ( email )

Richmond, VA 23284
United States

Denise Downey (Contact Author)

Villanova University ( email )

Villanova, PA 19085
United States

Brian Spilker

Brigham Young University ( email )

Marriott School of Management 523 TNRB
Provo, UT 84602
United States
801-378-4644 (Phone)
801-378-5933 (Fax)

Tracy Noga

Bentley University ( email )

175 Forest Street
Waltham, MA 02145
United States

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