Abstract |
Firms increasingly use employee recognition and disclose recognized performance to motivate employees. In this paper, we investigate how disclosed best performance interacts with recognition scope (same-rank versus multiple-rank recognition) in influencing the subsequent motivation of unrecognized lower-rank employees. We predict and find that a higher level of disclosed best performance from a recognized higher-rank employee in multiple-rank recognition motivates unrecognized lower-rank employees more in the subsequent period, compared to a higher level of disclosed best performance from a recognized peer in same-rank recognition. The results contribute to accounting research on employee recognition by identifying a potential benefit of including employees with different career stages in a recognition program to sustain employee motivation. |
Authors |
Ta-Tung Cheng , Hailan Flora Zhou
|
Journal Info |
American Accounting Association | Journal of Management Accounting Research , vol: 37
, iss: 1
, pages: 1 - 19
|
Publication Date |
4/1/2024 |
ISSN |
1049-2127 |
Type |
article |
Open Access |
closed
|
DOI |
https://doi.org/10.2308/jmar-2022-084 |
Keywords |
Rank (graph theory) (Score: 0.906722) , Scope (computer science) (Score: 0.57288074)
|