Skip Nav Destination
1-5 of 5
Keywords: target settingClose
The Accounting Review (2023) 98 (1): 191–214.
Published: 01 January 2023
... also lead to negative employee reactions. This study contributes to the understanding of supervisor target setting. This paper is based on my dissertation at Maastricht University. I thank my dissertation chairs, Frank Moers and Alexander Brüggen, for all their support and guidance, as well...
The Accounting Review (2022) 97 (7): 1–22.
Published: 01 November 2022
...Markus C. Arnold; Martin Artz; Ivo D. Tafkov ABSTRACT We investigate how performance-to-target (exceeding versus missing prior target) and task type (ability-driven versus effort-driven) affect managers' target-setting decisions in a setting where a manager sets targets for multiple employees...
The Accounting Review (2018) 93 (1): 29–43.
Published: 01 January 2018
... General Charitable Trust for their generous financial support. Editor's note: Accepted by Elaine G. Mauldin, under the Senior Editorship of Mark L. DeFond. September 2015 April 2017 2018 target setting multi-task environment routine and creative tasks Many...
The Accounting Review (2016) 91 (5): 1467–1492.
Published: 01 September 2016
... research. December 2014 October 2015 2016 target setting motivation carbon emissions environment climate change sustainability environmental performance In recent years, environmental issues and the climate change crisis have become daily and pressing preoccupations...
The Accounting Review (2014) 89 (4): 1197–1226.
Published: 01 July 2014
... setting, which we term relative target setting (RTS). We find evidence of RTS after controlling for individual past performance in the form of ratcheting. Our findings also indicate that RTS partially shapes the use of other information on past performance. Specifically, we find that the magnitude...