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Record W2734677411 · doi:10.2308/jmar-52559

The Impact of Superior-Subordinate Identity and <i>ex post</i> Discretionary Goal Adjustment on Subordinate Expectancy of Reward and Performance

2019· article· en· W2734677411 on OpenAlexaff
Ian Burt, Theresa Libby, Adam Presslee

Bibliographic record

VenueJournal of Management Accounting Research · 2019
Typearticle
Languageen
FieldSocial Sciences
TopicExperimental Behavioral Economics Studies
Canadian institutionsUniversity of Waterloo
Fundersnot available
KeywordsExpectancy theorySocial connectednessSocial psychologyPsychologyIncentiveIdentity (music)Ex-anteSocial identity theoryMicroeconomicsEconomicsSocial group

Abstract

fetched live from OpenAlex

ABSTRACT Firms often evaluate subordinate performance relative to a difficult but attainable goal set at the beginning of the evaluation period. For many, a mechanism exists by which these goals may be adjusted downward at the end of the period to account for an uncontrollable negative event. We examine, experimentally, how the knowledge that a downward ex post discretionary goal adjustment is possible affects subordinates’ expectancy of reward and performance in periods where a negative uncontrollable event occurs, and whether high identity, defined as high perceived social connectedness between the superior and subordinate, moderates this effect. We find that high superior-subordinate identity can offset the otherwise negative impact of the potential for downward ex post discretionary goal adjustment on subordinates’ expectancy of reward and performance. Thus, creating an organizational culture that promotes identity between superiors and subordinates can complement incentive-based controls in motivating subordinate performance. JEL Classifications: C91; J33; M41; M52. Data Availability: Please contact the authors.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.002
metaresearch head score (Gemma)0.013
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Non-randomized trial · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.013
Threshold uncertainty score0.042

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0020.013
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.000
Science and technology studies0.0000.001
Scholarly communication0.0020.000
Open science0.0000.001
Research integrity0.0000.001
Insufficient payload (model declined to judge)0.0130.001

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.033
GPT teacher head0.395
Teacher spread0.361 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designNon-randomized trial
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations18
Published2019
Admission routes1
Has abstractyes

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