Strategic performance measurement systems facilitate strategic learning by providing managers with performance measures useful for evaluating strategic performance and identifying opportunities for improvement. However, a significant body of literature points to the conclusion that performance...

To facilitate managers' decision-making, firms develop strategic performance measurement systems that translate strategy into performance measures. Ideally, managers see measures for what they are: imperfect proxies for intangible strategic constructs. However, managers may fail to fully...

Strategic performance measurement systems operationalize firm strategy with a set of performance measures. A consequence of such alignment is the tendency for managers to lose sight of the strategic construct(s) the measures are intended to represent, and subsequently act as though the measures...

We investigate whether the weights managers place on multiple performance measures for the purpose of determining performance-contingent pay depend on whether weights are determined before or after employees exert effort. We propose that, while the overall purpose of determining these weights...

We experimentally demonstrate a causal link between recordkeeping and reciprocal exchange. Recordkeeping improves memory of past interactions in a complex exchange environment, which promotes reputation formation and decision coordination. Economies with recordkeeping exhibit a beneficially...

Research indicates that bonus plans can provide effective incentives when managers use discretion to incorporate non-contracted information into performance evaluations. The use of managerial discretion, however, draws concern about whether non-contracted information is used appropriately in...

Employers often rely on informal controls such as trust to motivate organizationally desirable behaviors from their workers by appealing to the latter's reciprocity. Notably, trust and reciprocity can promote a “gift exchange” between employers and workers. Using an experiment, I investigate...

Organizations spend billions of dollars annually on performance-contingent tangible rewards such as vouchers and merchandise, yet prior research reports inconsistent support for the performance benefits of tangible rewards over cash rewards. We conduct two studies to better understand the...

We conduct a field study at a performing arts theatre offering pay-what-you-want (PWYW) pricing as one of several pricing options to purchase tickets. While offering PWYW in this setting introduces multiple layers of self-selection, we find PWYW attendees are not a homogeneous group....