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Abstract
The objective of our study is to examine the influence of combined performance measurement systems (PMS), which include both subjective evaluation and objective measures, on the willingness of employees to share knowledge. Additionally, our study investigates another variable which may influence subjective judgments of employee performance, namely supervisor trustworthiness. We argue that incorporating subjective evaluations into a performance measurement system will have little effect on knowledge-sharing behavior unless the supervisor is considered trustworthy enough to evaluate such behavior. Using a 2x2 between-subjects experiment design with 73 undergraduate students who act as employees as subjects, the result of this study shows that including subjective evaluation in a PMS encourages the willingness to share knowledge more than only using objective measures. This study also shows that supervisor trustworthiness alone can encourage a willingness to share knowledge. Furthermore, the combination of PMS which include subjective and objective measures and high supervisor trustworthiness has a significant impact on increasing the willingness to share knowledge.
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References
- Ahmad, F., & Karim, M. (2019). Impacts of knowledge sharing: a review and directions for future research. Journal of Workplace Learning, 31(3), 207-230.
- Ayodele, F. O., Yao, L., Haron, H. B., & Juan, S. H. (2016). Review on knowledge sharing: Barriers and motivations. The National Conference for Postgraduate Research, 225-237.
- Bauch, K. A., Kotzian, P., & Weißenberger, B. E. (2021). Likeability in subjective performance evaluations: does it bias managers' weighting of performance measures? Journal of Business Economics, 91(1), 35-59.
- Cheng, M. M., & Coyte, R. (2014). The effects of incentive subjectivity and strategy communication on knowledge-sharing and extra-role behaviors. Management Accounting Research, 25(2), 119-130. https://doi.org/10.1016/j.mar.2013.07.003
- Haesebrouck, K., Van den Abbeele, A., & Williamson, M. G. (2021). Building trust through knowledge sharing: Implications for incentive system design. Accounting, Organizations and Society, 92, 1-6.
- Hayat Bhatti, M., Akram, U., Hasnat Bhatti, M., Riaz, T., & Syed, N. (2021). Knowledge has no value until it is shared: an empowering leadership perceptive. International Journal of Quality and Service Sciences, 14(1), 133-153.
- Kim, S., & Kuo, M. H. (2015). Examining the relationships among coaching, trustworthiness, and role behaviors: A social exchange perspective. The Journal of Applied Behavioral Science, 51(2), 152-176.
- Kunz, J. (2015). Objectivity and subjectivity in performance evaluation and autonomous motivation: An exploratory study. Management Accounting Research, 27, 27-46.
- Lapierre, L. M. (2007). Supervisor trustworthiness and subordinates' willingness to provide extra-role efforts. Journal of Applied Social Psychology, 37, 272-297.
- Li, X., Zhang, J., Zhang, S., & Zhou, M. (2017). A multilevel analysis of the role of interactional justice in promoting knowledge-sharing behavior: The mediated role of organizational commitment. Industrial Marketing Management, 62, 226-233.
- Long, J. H., Mertins, L., & Vansant, B. (2015). The effect of firm-provided measure weightings on evaluators' incorporation of non-contractible information. Journal of Management Accounting Research, 27(1), 47-62.
- Merchant, K. A., & Van der Stede, W. A. (2012). Management control systems: Performance measurement, evaluation and incentives (3rd ed.). Pearson Education Limited.
- Nahartyo, E. (2013). Design and implementation of experimental research. PT Index.
- Obrenovic, B., Jianguo, D., Tsoy, D., Obrenovic, S., Khan, M. A. S., & Anwar, F. (2020). The enjoyment of knowledge sharing: impact of altruism on tacit knowledge-sharing behavior. Frontiers in Psychology, 11, 1-16.
- Perotti, F. A., Ferraris, A., Candelo, E., & Busso, D. (2022). The dark side of knowledge sharing: Exploring "knowledge sabotage" and its antecedents. Journal of Business Research, 141, 422-432.
- Sergeeva, A., & Andreeva, T. (2016). Knowledge sharing research: Bringing context back in. Journal of Management Inquiry 25(3), 240-261.
- Voußem, L., Kramer, S., & Schäffer, U. (2016). Fairness perceptions of annual bonus payments: The effects of subjective performance measures and the achievement of bonus targets. Management Accounting Research, 30, 32-46. https://doi.org/10.1016/j.mar.2015.10.001
- Vouβem, L., Kramer, S., & Schaffer, U. (2016). Fairness perceptions of annual bonus payments: The effects of subjective performance measures and the achievement of bonus targets. Management Accounting Research, 30, 32-46.
- Wang, S., & Noe, R. A. (2010). Knowledge sharing: A review and directions for future research. Human Resource Management Review, 20, 115-131.
- Wick, S. (2021). Subjectivity in performance evaluations: A review of the literature. Accounting Perspectives, 20(4), 653-685.
References
Ahmad, F., & Karim, M. (2019). Impacts of knowledge sharing: a review and directions for future research. Journal of Workplace Learning, 31(3), 207-230.
Ayodele, F. O., Yao, L., Haron, H. B., & Juan, S. H. (2016). Review on knowledge sharing: Barriers and motivations. The National Conference for Postgraduate Research, 225-237.
Bauch, K. A., Kotzian, P., & Weißenberger, B. E. (2021). Likeability in subjective performance evaluations: does it bias managers' weighting of performance measures? Journal of Business Economics, 91(1), 35-59.
Cheng, M. M., & Coyte, R. (2014). The effects of incentive subjectivity and strategy communication on knowledge-sharing and extra-role behaviors. Management Accounting Research, 25(2), 119-130. https://doi.org/10.1016/j.mar.2013.07.003
Haesebrouck, K., Van den Abbeele, A., & Williamson, M. G. (2021). Building trust through knowledge sharing: Implications for incentive system design. Accounting, Organizations and Society, 92, 1-6.
Hayat Bhatti, M., Akram, U., Hasnat Bhatti, M., Riaz, T., & Syed, N. (2021). Knowledge has no value until it is shared: an empowering leadership perceptive. International Journal of Quality and Service Sciences, 14(1), 133-153.
Kim, S., & Kuo, M. H. (2015). Examining the relationships among coaching, trustworthiness, and role behaviors: A social exchange perspective. The Journal of Applied Behavioral Science, 51(2), 152-176.
Kunz, J. (2015). Objectivity and subjectivity in performance evaluation and autonomous motivation: An exploratory study. Management Accounting Research, 27, 27-46.
Lapierre, L. M. (2007). Supervisor trustworthiness and subordinates' willingness to provide extra-role efforts. Journal of Applied Social Psychology, 37, 272-297.
Li, X., Zhang, J., Zhang, S., & Zhou, M. (2017). A multilevel analysis of the role of interactional justice in promoting knowledge-sharing behavior: The mediated role of organizational commitment. Industrial Marketing Management, 62, 226-233.
Long, J. H., Mertins, L., & Vansant, B. (2015). The effect of firm-provided measure weightings on evaluators' incorporation of non-contractible information. Journal of Management Accounting Research, 27(1), 47-62.
Merchant, K. A., & Van der Stede, W. A. (2012). Management control systems: Performance measurement, evaluation and incentives (3rd ed.). Pearson Education Limited.
Nahartyo, E. (2013). Design and implementation of experimental research. PT Index.
Obrenovic, B., Jianguo, D., Tsoy, D., Obrenovic, S., Khan, M. A. S., & Anwar, F. (2020). The enjoyment of knowledge sharing: impact of altruism on tacit knowledge-sharing behavior. Frontiers in Psychology, 11, 1-16.
Perotti, F. A., Ferraris, A., Candelo, E., & Busso, D. (2022). The dark side of knowledge sharing: Exploring "knowledge sabotage" and its antecedents. Journal of Business Research, 141, 422-432.
Sergeeva, A., & Andreeva, T. (2016). Knowledge sharing research: Bringing context back in. Journal of Management Inquiry 25(3), 240-261.
Voußem, L., Kramer, S., & Schäffer, U. (2016). Fairness perceptions of annual bonus payments: The effects of subjective performance measures and the achievement of bonus targets. Management Accounting Research, 30, 32-46. https://doi.org/10.1016/j.mar.2015.10.001
Vouβem, L., Kramer, S., & Schaffer, U. (2016). Fairness perceptions of annual bonus payments: The effects of subjective performance measures and the achievement of bonus targets. Management Accounting Research, 30, 32-46.
Wang, S., & Noe, R. A. (2010). Knowledge sharing: A review and directions for future research. Human Resource Management Review, 20, 115-131.
Wick, S. (2021). Subjectivity in performance evaluations: A review of the literature. Accounting Perspectives, 20(4), 653-685.