Effect of Perceived Conflict Among Multiple Performance Goals and Goal Difficulty on Task Performance

22 Pages Posted: 8 Jun 2007

See all articles by Mandy M. Cheng

Mandy M. Cheng

UNSW Australia Business School, School of Accounting

Peter F. Luckett

UNSW Australia Business School, School of Accounting

Habib Mahama

United Arab Emirates University - College of Business and Economics

Abstract

Contemporary performance measurement systems, such as the balanced scorecard, often advocate the use of an array of financial and non-financial measures. Despite many claimed advantages for these systems, recent research shows that the inclusion of multiple performance measures sometimes has undesirable effects. The present study examines one of the potential problems of implementing these systems; namely, the impact of perceived goal conflict on task performance. Using survey data from employees working in multiple call centres in a telecommunication company, we find that perceived goal difficulty increases perceived goal conflict. Additionally, perceived goal difficulty also has a negative, indirect effect of task performance, through the mediating role of perceived goal conflict. Our results have important implications for both the research literature and the designers of performance measurement systems.

Suggested Citation

Cheng, Mandy M. and Luckett, Peter F. and Mahama, Habib, Effect of Perceived Conflict Among Multiple Performance Goals and Goal Difficulty on Task Performance. Accounting and Finance, Vol. 47, No. 2, pp. 221-242, June 2007. Available at SSRN: https://ssrn.com/abstract=991973 or http://dx.doi.org/10.1111/j.1467-629X.2007.00215.x

Mandy M. Cheng (Contact Author)

UNSW Australia Business School, School of Accounting ( email )

Sydney, NSW 2052
Australia
(612) 9385.6343 (Phone)

Peter F. Luckett

UNSW Australia Business School, School of Accounting ( email )

Habib Mahama

United Arab Emirates University - College of Business and Economics ( email )

P.O. Box 15551
Al-Ain
United Arab Emirates

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