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The effect of relative performance feedback on individual performance in team settings under group-based incentives

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  • María J. Sánchez-Expósito
  • David Naranjo-Gil

Abstract

This study reports the results of an experiment that analyses the behavioural effect of relative performance feedback (RPF) on individual performance when compensation is based on team performance. Specifically, it investigates whether RPF affects individual performance differently when the comparison focuses on other members of that individual’s team (within-group RPF) or on other teams (between-group RPF). We predict a negative effect of within-group RPF on individual performance. We also predict that between-group RPF moderates that negative effect, since it encourages individuals to focus on group goals rather than individual goals. Consistent with our predictions, results show that the negative effect of within-group RPF on individual performance is mitigated by between-group RPF. Our results can help accountants to better understand how the effects of relative performance feedback differ according to the predominant comparison target.

Suggested Citation

  • María J. Sánchez-Expósito & David Naranjo-Gil, 2020. "The effect of relative performance feedback on individual performance in team settings under group-based incentives," Accounting and Business Research, Taylor & Francis Journals, vol. 50(4), pages 342-359, June.
    • Handle: RePEc:taf:acctbr:v:50:y:2020:i:4:p:342-359
    DOI: 10.1080/00014788.2020.1712548
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    Cited by:

    1. Laura Gomez-Ruiz & María J. Sánchez-Expósito, 2020. "The Impact of Team Identity and Gender on Free-Riding Responses to Fear and Cooperation Sustainability," Sustainability, MDPI, vol. 12(19), pages 1-21, October.

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