Author
Listed:
- Larissa Marx Welter
- Sandra Rolim Ensslin
Abstract
Purpose - The objectives of this study were to verify and group the unintended consequences (UCs) of performance evaluation systems (PESs) reported by empirical studies in the literature; and to determine whether these consequences manifest themselves at the managerial or the operational level of organisations. Design/methodology/approach - A systematic review of the literature was undertaken using the intervention instrument Knowledge Development Process-Constructivist. In total, 33 scientifically relevant empirical articles were selected from the Scopus and Web of Science databases, representative of the theme of PESs’ UCs. The treatment of the data was due to critical reflection on the findings, synthesized in a literature map. Findings - The study identified 24 UCs, most of which were negative. These were divided into two categories: feelings/emotions and attitudes/implications. Most conscious attitudes manifested themselves at the managerial level, whereas the unconscious ones appeared at the operational level. It was established that employees are more likely to be induced to adopt dysfunctional behaviours. Social aspects that interact with a PES, such as contextual and cultural factors, are fundamental for understanding how PES’s UCs occur. Originality/value - The study provides insights for researchers and professionals in the field of performance evaluation who wish to delve deeper into the theme of UCs, based on the proposed structure of a literature map that consists of dividing consequences into feelings and attitudes; checking the occurrence level (managerial or operational); and identifying the nature of the attitude, whether it is conscious or unconscious.
Suggested Citation
Larissa Marx Welter & Sandra Rolim Ensslin, 2021.
"How do the unintended consequences of performance evaluation systems manifest themselves?,"
Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 18(4), pages 509-528, August.
Handle:
RePEc:eme:jaocpp:jaoc-07-2020-0087
DOI: 10.1108/JAOC-07-2020-0087
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