Mark K. Hirst

The linear additive and interactive effects of budgetary goal difficulty and feedback on performance

Abstract This study examines the effects of budgetary goal difficulty and feedback on budgetary performance. It is predicted that both goals and feedback are necessary, but neither is sufficient for improvements in performance. Results from a questionnaire survey of 44 senior managers with budget responsibilities in a property development and management corporation provide support for these predictions. They show that goals and feedback interact to affect performance, while independently, goals and feedback have no effect on performance. These results are discussed in the light of available evidence, and some implications for future research are examined.

The effects of budget goals and task interdependence on the level of and variance in performance: a research note

Abstract The effects of goal setting and task interdependence on both the level of and variance in performance are examined using a laboratory, resource allocation task. The results show, consistent with existing research, main effects for goal setting and task interdependence on the level of performance, but no goal setting by task interaction effect as hypothesised. The results also show that an increase in task interdependence increases performance variance but that goal setting reduces it with important implications for budget setting.

Incentive Effects of Assigned Goals and Compensation Schemes on Budgetary Performance

Abstract This study examines the combined effects of two management interventions, assigned goals and monetary compensation, on performance in a routine task. It investigates the effects of assigned goals (four goal levels: low, medium, high, impossible) and three types of compensation scheme (fixed-pay, piece-rate and budget-based). A laboratory experiment involving 180 undergraduate accounting students showed that, in some circumstances, assigned goals dominated performance effects while, in other circumstances, monetary incentives played a major role. Over medium to high levels of difficulty, assigned goals had a positive and dominating effect on performance, regardless of type of compensation. When the assigned goal was low, however, performance-contingent pay schemes had an additive effect on performance, while at an impossible goal level, budget-based incentives had a negative effect on performance. Of the interventions tested, the highest performance resulted from using incentive-based compensation...

Some Further Evidence on the Effects of Budget Use and Budget Participation on Managerial Perfor Mance

In contrast with Brownell (1982), this study shows that the interaction between budget participation and budget emphasis has no effect on overall job perfor Mance. Two alternative ways of reconciling the inconsistent results are discussed. Subjects are 44 managers; and the data are collected using a questionnaire survey.

Effects of Feedback and Task Predictability onTask Learning and Judgment Accuracy

This study examines the effect of different types of feedback on task learning and judgment accuracy across different levels of task predictability. The results of a laboratory study show that outcome feedback, alone, and in combination with task properties feedback, promotes judgment accuracy for both high and medium levels of task predictability. The beneficial impact of outcome feedback resulted from learning effects. Specifically , the outcome feedback improved judgment accuracy because of improved task knowledge and, in contrast to previous psychology research, it did not cause a deterioration in judgment consistency where task predictability was less than perfect. The results suggest that the negative effects of outcome feedback on judgment accuracy found in the psychology literature, where task predictability is less than perfect, may be limited in accounting settings where judges have experience with the task.

The impact of feedback on inter-rater agreement and self insight in performance evaluation decisions

Abstract Previous research on staff performance evaluation decisions in audit firms has indicated low inter-rater agreement and suggested that improvements may be achieved by providing raters with information about the firms official policy weighting system. In this study the impact of outcome feedback, task properties feedback and a combination of both types of feedback on inter-rater agreement, conformity with the official policy weighting system and self insight were investigated. Results of a laboratory experiment, using 48 subjects from an audit firm, indicated that feedback improved inter-rater agreement and conformity with the official policy weighting system but did not improve self insight.

Task Interdependence and Some Unanswered Issues About Goal-Setting Effects

Recent developments in the goal-setting literature have suggested a change in that areas research agenda. Specifically, theoretical developments, which examine how goal-setting affects perfor Mance, suggest that more attention be given to learning, task and chronic effects in goal-setting studies. This paper provides a detailed description of a research game that can be used to investigate these effects.

A Partial Meta-Analysis of the Relationship between Organisational Structure and Production Technology

This paper identifies problems with studies which review the literature on the relationship between structure and technology. Meta-analysis is used to reduce these problems, and as a means of aggregating results across studies.