Publication

Does using accounting data in performance evaluations spoil team creativity? The role of leadership behavior

Klein, Aleksandra
Speckbacher, Gerhard
Citations
Altmetric:
Publication Type
Journal article
Editor
Supervisor
Publication Year
2020
Journal
The Accounting Review
Book
Publication Volume
95
Publication Issue
4
Publication Begin page
313
Publication End page
330
Publication Number of pages
Collections
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.
Research Projects
Organizational Units
Journal Issue
Keywords
Team Creativity, Customer-Related Accounting Data, Performance Evaluation, Transformational-Charismatic Leadership
Citation
Knowledge Domain/Industry
Other links
Embedded videos