Starjournal Quotation Klein, Aleksandra, Speckbacher, Gerhard. 2020. Does Using Accounting Data in Performance Evaluations Spoil Team Creativity? The Role of Leadership Behavior. Accounting Review. 95 (3)


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Abstract

Organizations frequently use teams for creative problem-solving. Evaluating the performance of creative teams based on customer-related accounting data, such as client satisfaction measures, revenues, or profits, clarifies which kind of creativity is expected from the team and potentially makes the creative process more effective. However, the use of such accounting data in performance evaluations may amplify the tensions between the artistic merit and the commercial success of creative ideas and thus create conflicts that undermine team creativity. We argue that it depends on the team leader’s leadership style whether the negative or positive effects of using customer-related data in performance evaluations on team creativity will prevail. If the team leader shows a leadership style that helps team members internalize the values and standards underlying the employed performance measures, then negative conflict inside the team is avoided and the positive effects of using customer-related data in performance evaluations can be realized.

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Journal article
Journal Accounting Review
Citation Index SSCI
WU Journalrating 2009 A+
Starjournal Y
Language English
Title Does Using Accounting Data in Performance Evaluations Spoil Team Creativity? The Role of Leadership Behavior
Volume 95
Number 3
Year 2020
Reviewed? Y
URL http://aaajournals.org/toc/accr/0/0
DOI https://doi.org/10.2308/accr-52602
Open Access N

Associations

People
Klein, Aleksandra (Details)
Speckbacher, Gerhard (Details)
Organization
Institute for Strategy and Managerial Accounting IN (Details)
Strategy and Innovation DP (Details)
Competence Center for Sustainability Transformation and Responsibility WE (Details)
Research areas (ÖSTAT Classification 'Statistik Austria')
5307 Business and management economics (Details)
5333 Business management (Details)
5359 Controlling (Details)
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