Does using accounting data in performance evaluations spoil team creativity? The role of leadership behavior
Publication type
Journal articlePublication Year
2020Journal
The Accounting ReviewPublication Volume
95Publication Issue
4Publication Begin page
313Publication End page
330
Metadata
Show full item recordAbstract
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.Keyword
Team Creativity, Customer-Related Accounting Data, Performance Evaluation, Transformational-Charismatic LeadershipKnowledge Domain/Industry
Accounting & Financeae974a485f413a2113503eed53cd6c53
10.2308/accr-52602