Why Do Employees Take More Initiatives to Improve Their Performance after Co-Developing Performance Measures? A Field Study

Posted: 18 Jan 2012

See all articles by Bianca A. C. Groen

Bianca A. C. Groen

University of Amsterdam

Marc Wouters

Karlsruhe Institute of Technology; University of Amsterdam Business School

Celeste Wilderom

University of Twente

Date Written: January 18, 2012

Abstract

Performance measurements may stimulate employee initiatives to improve operational performance, especially when they themselves participate in the development of their own departmental performance measures. Using the theory of planned behavior, we examine why this occurs in a beverage manufacturing company where we helped bottling line maintenance technicians develop measures about the results of their own work. Our analyses are based on qualitative data gathered at 156 meetings, 34 semi-structured interviews, quantitative performance data from the company’s information systems, and quantitative questionnaire data. We found that the participatory development process increased employees’ attitude, perceived social pressure and perceived capability to take initiative. Moreover, the departmental performance improved when the jointly developed performance measures were put to use.

Keywords: Employee participation, Performance measurement, Theory of Planned Behavior, Operations management

JEL Classification: M4

Suggested Citation

Groen, Bianca A. C. and Wouters, Marc J.F. and Wilderom, Celeste, Why Do Employees Take More Initiatives to Improve Their Performance after Co-Developing Performance Measures? A Field Study (January 18, 2012). Management Accounting Research, Forthcoming, Available at SSRN: https://ssrn.com/abstract=1987615

Bianca A. C. Groen (Contact Author)

University of Amsterdam ( email )

Spui 21
Amsterdam, 1018 WB
Netherlands

Marc J.F. Wouters

Karlsruhe Institute of Technology ( email )

Kaiserstraße 12
Karlsruhe, Baden Württemberg 76131
Germany

University of Amsterdam Business School ( email )

Roetersstraat 18
Amsterdam, 1018WB
Netherlands

Celeste Wilderom

University of Twente ( email )

Postbus 217
Twente
Netherlands

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