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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 OpenAlex

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

affAt least one author lists a Canadian institution in the pinned OpenAlex snapshot.

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.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.004
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.023
Threshold uncertainty score0.352

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0040.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.000
Science and technology studies0.0000.001
Scholarly communication0.0000.001
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

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