Reflecting on Performance Feedback: The Effect of Counterfactual Thinking on Individual Learning

Despite the importance of performance feedback for employee learning, research suggests that when that feedback conveys a performance discrepancy, subsequent performance does not improve. Researchers have found support for the value of encouraging individual reflection to increase feedback effectiveness and for subsequent learning and performance improvement. However, these studies have not accounted for the effects of specific types of reflection on performance. Our research examines the role of counterfactual thinking, a form of reflection, for learning following a performance discrepancy. We explore boundary conditions that might influence self-focused upward counterfactual thinking–reflection particularly important for learning and performance improvement–and examine whether and when such thinking influences the relationship between a baseline performance discrepancy and subsequent performance. To investigate these issues, we design, develop, and validate a computer simulated leadership skills task and administer it to graduate and undergraduate students (N= 169) in a web-based research setting. The results indicate that upon receiving feedback on performance discrepancies, it is likely that the feedback recipient will engage in self-focused upward counterfactual thinking, however such thinking may not improve task performance

A Field Study of the Antecedents and Performance Consequences of Perceived Accountability

Building on theoretical and empirical work considering the implications of accountability on individual behavior, the authors explored the antecedents and consequences of individual perceptions of accountability for job performance. Using data from two field samples, the authors considered whether the manager’s monitoring behavior thought to enhance perceptions of accountability for behaviors and outcomes predicted greater perceived accountability for task performance and interpersonal facilitation performance. They also explored whether perceived accountability mediated the relationship between monitoring behavior and subsequent performance. Hierarchical linear modeling indicated that subordinates of managers whose monitoring behavior reinforced perceptions of accountability perceived greater accountability for performance and that this perception mediated the relationship between managerial monitoring behavior and performance. The implications of these results and directions for future research are discussed

Perceptions of Accountability in Family Business: Using Accountability Theory to Understand Differences Between Family and Nonfamily Executives

Family business success rests on implementing a governance system that recognizes a complex nexus of social relationships. While scholars have used existing frameworks such as agency theory to explore the effect of financial incentives on agent behavior and performance, they have not integrated perspectives from psychology and sociology in a way that fully addresses the challenges of effective family business governance. Our research advances current knowledge of governance in family business by examining the implications of accountability theory to explore differences in the perceptions of accountability between family and nonfamily executives as a result of family firm monitoring. We examine the elements and linkages that form the basis of accountability in the context of firm characteristics uniquely common to family business and that are influential in the development of perceptions between executives of contrasting family status. Potential contingencies to the family status–accountability relationship is also considered, as are the implications of effective monitoring for family firm performance

Examining the Percetions of Professionally Oriented Accounting Faculty

The critical role of professionally oriented (PO) faculty in accounting education is of growing importance due to the shortage of doctorally qualified accounting faculty and the desire to increase the practice relevance of accounting education. Recently, the Pathways Commission called for greater integration of PO faculty into accounting programs and research. In addition, the AACSB recently modified its accreditation standards to enhance the practice relevance of teaching and research. Given the importance of PO faculty to accounting education, this study reflects a systematic effort to assess the interests, needs, and aspirations of current PO faculty to help facilitate the integration of PO faculty, as called for by the Pathways Commission, and to examine issues associated with the Pathways Commission\u27s call for examining alternative pathways to terminal degrees. The study surveyed 267 current PO accounting faculty members in the U.S. regarding their experiences and perceptions of their roles in accounting departments. Overall results suggest that these faculty members are largely satisfied with their experiences in academia. Participants also indicated that the teaching-related training, feedback, and guidance they receive are quite limited; participation in service activities is moderate; and involvement in research activities is low. In line with the concerns expressed by the Pathways Commission, part-time PO faculty frequently have aspirations for full-time and/or tenure track positions, and they view the lack of a doctorate as impeding their chance of achieving those aspirations. The findings support four themes highlighted by the Pathways Commission: (a) increasing access to doctoral education; (b) improving teaching-related training, feedback, and guidance; (c) more effectively integrating PO faculty into accounting departments; and (d) engaging PO faculty in research activities