How the timing of performance feedback impacts incentive-based individual performance
| dc.contributor.advisor | Williamson, Michael G. | en |
| dc.contributor.advisor | Kachelmeier, Steven J. (Steven John), 1958- | en |
| dc.contributor.committeeMember | Anderson, Urton L. | en |
| dc.contributor.committeeMember | Laux, Volker | en |
| dc.contributor.committeeMember | Bartel, Caroline A. | en |
| dc.creator | Thornock, Todd Ammon | en |
| dc.date.accessioned | 2011-10-12T14:27:02Z | en |
| dc.date.accessioned | 2017-05-11T22:23:31Z | |
| dc.date.available | 2011-10-12T14:27:02Z | en |
| dc.date.available | 2017-05-11T22:23:31Z | |
| dc.date.issued | 2011-08 | en |
| dc.date.submitted | August 2011 | en |
| dc.date.updated | 2011-10-12T14:27:12Z | en |
| dc.description | text | en |
| dc.description.abstract | Performance feedback plays an important role in management accounting, as it is integral to performance measurement and evaluation. The timing of performance feedback is a critical characteristic of accounting information systems and is often a choice variable for managers and management accountants. In this dissertation, I examine the relation between the timing of outcome-based performance feedback and individual performance. I find that immediate outcome-based performance feedback, while benefiting current performance, can limit individuals’ propensity to seek learning opportunities, reducing future performance. Further, I find that feedback given after intermediate delays benefits future performance with a small cost to current performance. Lastly, feedback given after too long of a delay not only limits current performance, but also limits future performance due to the effects of information overload. Overall, I find support for an inverted-U relation between the timing of performance feedback and future performance. In a two-period setting in which the timing of outcome-based performance feedback is manipulated in the first period and feedback is unavailable in the second period, I find that participants given intermediate feedback perform significantly better in the second period than those given feedback either after no delay or after a long delay. I also investigate the processes by which performance is affected by the timing of performance feedback. These results contribute to a better understanding of the effect of performance feedback timing in complex task environments and provide insight into how delays in performance feedback can benefit or harm future performance. | en |
| dc.description.department | Accounting | en |
| dc.format.mimetype | application/pdf | en |
| dc.identifier.slug | 2152/ETD-UT-2011-08-3718 | en |
| dc.identifier.uri | http://hdl.handle.net/2152/ETD-UT-2011-08-3718 | en |
| dc.language.iso | eng | en |
| dc.subject | Performance feedback | en |
| dc.subject | Outcome feedback | en |
| dc.subject | Timing of feedback | en |
| dc.subject | Incentive-based performance | en |
| dc.subject | Learning | en |
| dc.title | How the timing of performance feedback impacts incentive-based individual performance | en |
| dc.type.genre | thesis | en |