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dc.contributor.advisorWilliamson, Michael G.en
dc.contributor.advisorKachelmeier, Steven J. (Steven John), 1958-en
dc.creatorThornock, Todd Ammonen
dc.date.accessioned2011-10-12T14:27:02Zen
dc.date.available2011-10-12T14:27:02Zen
dc.date.issued2011-08en
dc.date.submittedAugust 2011en
dc.identifier.urihttp://hdl.handle.net/2152/ETD-UT-2011-08-3718en
dc.descriptiontexten
dc.description.abstractPerformance feedback plays an important role in management accounting, as it is integral to performance measurement and evaluation. The timing of performance feedback is a critical characteristic of accounting information systems and is often a choice variable for managers and management accountants. In this dissertation, I examine the relation between the timing of outcome-based performance feedback and individual performance. I find that immediate outcome-based performance feedback, while benefiting current performance, can limit individuals’ propensity to seek learning opportunities, reducing future performance. Further, I find that feedback given after intermediate delays benefits future performance with a small cost to current performance. Lastly, feedback given after too long of a delay not only limits current performance, but also limits future performance due to the effects of information overload. Overall, I find support for an inverted-U relation between the timing of performance feedback and future performance. In a two-period setting in which the timing of outcome-based performance feedback is manipulated in the first period and feedback is unavailable in the second period, I find that participants given intermediate feedback perform significantly better in the second period than those given feedback either after no delay or after a long delay. I also investigate the processes by which performance is affected by the timing of performance feedback. These results contribute to a better understanding of the effect of performance feedback timing in complex task environments and provide insight into how delays in performance feedback can benefit or harm future performance.en
dc.format.mimetypeapplication/pdfen
dc.language.isoengen
dc.subjectPerformance feedbacken
dc.subjectOutcome feedbacken
dc.subjectTiming of feedbacken
dc.subjectIncentive-based performanceen
dc.subjectLearningen
dc.titleHow the timing of performance feedback impacts incentive-based individual performanceen
dc.date.updated2011-10-12T14:27:12Zen
dc.identifier.slug2152/ETD-UT-2011-08-3718en
dc.contributor.committeeMemberAnderson, Urton L.en
dc.contributor.committeeMemberLaux, Volkeren
dc.contributor.committeeMemberBartel, Caroline A.en
dc.description.departmentAccountingen
dc.type.genrethesisen
thesis.degree.departmentAccountingen
thesis.degree.disciplineAccountingen
thesis.degree.grantorUniversity of Texas at Austinen
thesis.degree.levelDoctoralen
thesis.degree.nameDoctor of Philosophyen


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