Rankings, Performance, and Sabotage: The Moderating Effects of Target Setting

References

• Ambrose, M. L., Seabright, M. A., & Schminke, M. (2002). Sabotage in the workplace: The role of organizational injustice. Organizational Behavior and Human Decision Processes, 89(1), 947–965. doi: 10.1016/S0749-5978(02)00037-7
   Web of Science ®Google Scholar
• Anderson, S. W., Dekker, H. C., & Sedatole, K. L. (2010). An empirical examination of goals and performance-to-goal following the introduction of an incentive bonus plan with participative goal setting. Management Science, 56(1), 90–109. doi: 10.1287/mnsc.1090.1088
   Web of Science ®Google Scholar
• Argo, J. J., White, K., & Dahl, D. W. (2006). Social comparison theory and deception in the interpersonal exchange of consumption information. Journal of Consumer Research, 33(1), 99–108. doi: 10.1086/504140
   Web of Science ®Google Scholar
• Azmat, G., & Iriberri, N. (2010). The importance of relative performance feedback information: Evidence from a natural experiment using high school students. Journal of Public Economics, 94(7–8), 435–452. doi: 10.1016/j.jpubeco.2010.04.001
   Web of Science ®Google Scholar
• Balafoutas, L., Lindner, F., & Sutter, M. (2012). Sabotage in tournaments: Evidence from a natural experiment. Kyklos, 65(4), 425–441. doi: 10.1111/kykl.12000
   Web of Science ®Google Scholar
• Berger, J., Harbring, C., & Sliwka, D. (2013). Performance appraisals and the impact of forced distribution – An experimental investigation. Management Science, 59(1), 54–68. doi: 10.1287/mnsc.1120.1624
   Web of Science ®Google Scholar
• Blanes i Vidal, J., & Nossol, M. (2011). Tournaments without prizes: Evidence from personnel records. Management Science, 57(10), 1721–1736. doi: 10.1287/mnsc.1110.1383
   Web of Science ®Google Scholar
• Bracha, A., & Fershtman, C. (2013). Competitive incentives: Working harder or working smarter? Management Science, 59(4), 771–781. doi: 10.1287/mnsc.1120.1597
   Web of Science ®Google Scholar
• Brown, J. L., Fisher, J. G., Sooy, M., & Sprinkle, G. B. (2014). The effect of rankings on honesty in budget reporting. Accounting, Organizations and Society, 39(4), 237–246. doi: 10.1016/j.aos.2014.03.001
   Web of Science ®Google Scholar
• Carpenter, J., Matthews, P. H., & Schirm, J. (2010). Tournaments and office politics: Evidence from a real effort experiment. American Economic Review, 100(1), 504–517. doi: 10.1257/aer.100.1.504
   Web of Science ®Google Scholar
• Charness, G., Masclet, D., & Villeval, M. C. (2014). The dark side of competition for status. Management Science, 60(1), 38–55. doi: 10.1287/mnsc.2013.1747
   Web of Science ®Google Scholar
• Choi, J., Hecht, G. W., & Tayler, W. B. (2012). Lost in translation: The effects of incentive compensation on strategy surrogation. The Accounting Review, 87(4), 1135–1163. doi: 10.2308/accr-10273
   Web of Science ®Google Scholar
• Chow, C. W., Cooper, J. C., & Haddad, K. (1991). The effects of pay schemes and ratchets on budgetary slack and performance: A multiperiod experiment. Accounting, Organizations and Society, 16(1), 47–60. doi: 10.1016/0361-3682(91)90032-A
   Web of Science ®Google Scholar
• Delfgaauw, J., Dur, R., Sol, J., & Verbeke, W. (2013). Tournament incentives in the field: Gender differences in the workplace. Journal of Labor Economics, 31(2), 305–326. doi: 10.1086/667996
   Web of Science ®Google Scholar
• Deutsch, M. (1949). A theory of co-operation and competition. Human Relations, 2(2), 129–152. doi: 10.1177/001872674900200204
   Web of Science ®Google Scholar
• Elfenbein, H. A. (2007). 7. Emotion in organizations: A review and theoretical integration. Academy of Management Annals, 1(1), 315–386. doi: 10.1080/078559812
   Web of Science ®Google Scholar
• Festinger, L. (1954). A theory of social comparison processes. Human Relations, 7(2), 117–140. doi: 10.1177/001872675400700202
   Web of Science ®Google Scholar
• Fischbacher, U. (2007). z-Tree: Zurich toolbox for ready-made economic experiments. Experimental Economics, 10(2), 171–178. doi: 10.1007/s10683-006-9159-4
   Web of Science ®Google Scholar
• Fisher, J. G., Maines, L. A., Peffer, S. A., & Sprinkle, G. B. (2002). Using budgets for performance evaluation: Effects of resource allocation and horizontal information asymmetry on budget proposals, budget slack, and performance. The Accounting Review, 77(4), 847–865. doi: 10.2308/accr.2002.77.4.847
   Web of Science ®Google Scholar
• Frederickson, J. R. (1992). Relative performance information: The effects of common uncertainty and contract type on agent effort. Accounting Review, 67(4), 647–669.
   Web of Science ®Google Scholar
• Garcia, S. M., & Tor, A. (2007). Rankings, standards, and competition: Task vs. scale comparisons. Organizational Behavior and Human Decision Processes, 102(1), 95–108. doi: 10.1016/j.obhdp.2006.10.004
   Web of Science ®Google Scholar
• Garcia, S. M., Tor, A., & Gonzalez, R. (2006). Ranks and rivals: A theory of competition. Personality and Social Psychology Bulletin, 32(7), 970–982. doi: 10.1177/0146167206287640
   PubMed Web of Science ®Google Scholar
• Gibbons, R., & Murphy, K. J. (1990). Relative performance evaluation for chief executive officers. Industrial and Labor Relations Review, 43(3), 30S–51S. doi: 10.1177/001979399004300303
   Web of Science ®Google Scholar
• Gneezy, U., Niederle, M., & Rustichini, A. (2003). Performance in competitive environments: Gender differences. The Quarterly Journal of Economics, 118(3), 1049–1074. doi: 10.1162/00335530360698496
   Web of Science ®Google Scholar
• Greiner, B. (2004). An online recruitment system for economic experiments. In K. Kremer & V. Macho (Eds.), Forschung und wissenschaftliches Rechnen 2003. GWDG Bericht 63 (pp. 79–93). Göttingen: Ges. für Wiss. Datenverarbeitung.
   Google Scholar
• Griffin-Pierson, S. (1990). The competitiveness questionnaire: A measure of two components of competitiveness. Measurement and Evaluation in Counseling and Development, 23(3), 108–115.
   Web of Science ®Google Scholar
• Hannan, R. L., Krishnan, R., & Newman, A. H. (2008). The effects of disseminating relative performance feedback in tournament and individual performance compensation plans. The Accounting Review, 83(4), 893–913. doi: 10.2308/accr.2008.83.4.893
   Web of Science ®Google Scholar
• Hannan, R. L., McPhee, G. P., Newman, A. H., & Tafkov, I. D. (2013). The effect of relative performance information on performance and effort allocation in a multi-task environment. The Accounting Review, 88(2), 553–575. doi: 10.2308/accr-50312
   Web of Science ®Google Scholar
• Harbring, C., & Irlenbusch, B. (2003). An experimental study on tournament design. Labour Economics, 10(4), 443–464. doi: 10.1016/S0927-5371(03)00034-4
   Web of Science ®Google Scholar
• Harbring, C., & Irlenbusch, B. (2008). How many winners are good to have?: On tournaments with sabotage. Journal of Economic Behavior & Organization, 65(3–4), 682–702. doi: 10.1016/j.jebo.2006.03.004
   Web of Science ®Google Scholar
• Harbring, C., & Irlenbusch, B. (2011). Sabotage in tournaments: Evidence from a laboratory experiment. Management Science, 57(4), 611–627. doi: 10.1287/mnsc.1100.1296
   Web of Science ®Google Scholar
• Harbring, C., Irlenbusch, B., Kräkel, M., & Selten, R. (2007). Sabotage in corporate contests – An experimental analysis. International Journal of the Economics of Business, 14(3), 367–392. doi: 10.1080/13571510701597445
   Google Scholar
• Hartmann, F. G. H. (2007). Do accounting performance measures indeed reduce managerial ambiguity under uncertainty. Advances in Management Accounting, 16, 159–180. doi: 10.1016/S1474-7871(07)16005-6
   Google Scholar
• Hibbard, D., & Buhrmester, D. (2010). Competitiveness, gender, and adjustment among adolescents. Sex Roles, 63(5/6), 412–424. doi: 10.1007/s11199-010-9809-z
   Web of Science ®Google Scholar
• Hirst, M. K., & Lowy, S. M. (1990). The linear additive and interactive effects of budgetary goal difficulty and feedback on performance. Accounting, Organizations and Society, 15(5), 425–436. doi: 10.1016/0361-3682(90)90026-Q
   Web of Science ®Google Scholar
• Hoffman, P. J., Festinger, L., & Lawrence, D. H. (1954). Tendencies toward group comparability in competitive bargaining. Human Relations, 7(2), 141–159. doi: 10.1177/001872675400700203
   Web of Science ®Google Scholar
• Houston, J. M., Mcintire, S. A., Kinnie, J., & Terry, C. (2002). A factorial analysis of scales measuring competitiveness. Educational and Psychological Measurement, 62(2), 284–298. doi: 10.1177/0013164402062002006
   Web of Science ®Google Scholar
• Johnson, D. W., & Johnson, R. T. (1989). Cooperation and competition: Theory and research. Edina, MN: Interaction Book.
   Google Scholar
• Kenis, I. (1979). Effects of budgetary goal characteristics on managerial attitudes and performance. Accounting Review, 54(4), 707. doi: 10.1109/ICMSS.2010.5578521
   Web of Science ®Google Scholar
• Kilduff, G. J., Elfenbein, H. A., & Staw, B. M. (2010). The psychology of rivalry: A relationally-dependent analysis of competition. Academy of Management Journal, 53(5), 943–969. doi: 10.5465/AMJ.2010.54533171
   Web of Science ®Google Scholar
• Kohn, A. (1992). The case against competition. Why we lose in our race to win. New York, NY: Houghton Mifflin.
   Google Scholar
• Ku, G., Malhotra, D., & Murnighan, J. K. (2005). Towards a competitive arousal model of decision-making: A study of auction fever in live and Internet auctions. Organizational Behavior and Human Decision Processes, 96(2), 89–103. doi: 10.1016/j.obhdp.2004.10.001
   Web of Science ®Google Scholar
• Kuhnen, C. M., & Tymula, A. (2012). Feedback, self-esteem, and performance in organizations. Management Science, 58(1), 94–113. doi: 10.1287/mnsc.1110.1379
   Web of Science ®Google Scholar
• Kumar, J. (2013). Gamification at work: Designing engaging business software. In A. Marcus (Ed.) Design, user experience, and usability. Health, learning, playing, cultural, and cross-cultural user experience: Second international conference, DUXU 2013, held as part of HCI International 2013, Las Vegas, NV, USA, July 21-26, 2013, Proceedings, Part II (pp. 528–537). Berlin: Springer.
   Google Scholar
• Lazear, E. P. (1990). Pay equality and industrial politics. The Journal of Political Economy, 97(3), 561–580. doi: 10.1086/261616
   Web of Science ®Google Scholar
• Locke, E. A., & Latham, G. P. (1990). A theory of goal setting & task performance. Upper Saddle River, NJ: Prentice-Hall.
   Google Scholar
• Locke, E. A., & Latham, G. P. (2002). Building a practically useful theory of goal setting and task motivation: A 35-year odyssey. American Psychologist, 57(9), 705–717. doi: 10.1037/0003-066X.57.9.705
   PubMed Web of Science ®Google Scholar
• Milliken, F. J. (1987). Three types of perceived uncertainty about the environment: State, effect, and response uncertainty. Academy of Management Review, 12(1), 133–143.
   Web of Science ®Google Scholar
• Morey, N., & Gerber, G. L. (1995). Two types of competitiveness: Their impact on the perceived interpersonal attractiveness of women and men. Journal of Applied Social Psychology, 25(3), 210–222. doi: 10.1111/j.1559-1816.1995.tb01591.x
   Web of Science ®Google Scholar
• Presslee, A., Vance, T. W., & Webb, R. A. (2013). The effects of reward type on employee goal setting, goal commitment, and performance. The Accounting Review, 88(5), 1805–1831. doi: 10.2308/accr-50480
   Web of Science ®Google Scholar
• Reeves, B., & Read, J. L. (2013). Total engagement: How games and virtual worlds are changing the way people work and businesses compete. Boston, MA: Harvard Business Review Press.
   Google Scholar
• Ryckman, R. M., Libby, C. R., van den Borne, B., Gold, J. A., & Lindner, M. A. (1997). Values of hypercompetitive and personal development competitive individuals. Journal of Personality Assessment, 69(2), 271. doi: 10.1207/s15327752jpa6902_2
   PubMed Web of Science ®Google Scholar
• Saavedra, R., & Kwun, S. K. (2000). Affective states in job characteristics theory. Journal of Organizational Behavior, 21(2), 131–146. doi: 10.1002/(SICI)1099-1379(200003)21:2<131::AID-JOB39>3.0.CO;2-Q
   Web of Science ®Google Scholar
• Schreck, P. (2015). Honesty in managerial reporting: How competition affects the benefits and costs of lying. Critical Perspectives on Accounting, 27, 177–188. doi: 10.1016/j.cpa.2014.01.001
   Web of Science ®Google Scholar
• Stanne, M. B., Johnson, D. W., & Johnson, R. T. (1999). Does competition enhance or inhibit motor performance: A meta-analysis. Psychological Bulletin, 125(1), 133–154. doi: 10.1037/0033-2909.125.1.133
   PubMed Web of Science ®Google Scholar
• Tafkov, I. D. (2013). Private and public relative performance information under different compensation contracts. The Accounting Review, 88(1), 327–350. doi: 10.2308/accr-50292
   Web of Science ®Google Scholar
• Tassi, F., & Schneider, B. H. (1997). Task-oriented versus other-referenced competition: Differential implications for children’s peer relations. Journal of Applied Social Psychology, 27(17), 1557–1580. doi: 10.1111/j.1559-1816.1997.tb01613.x
   Web of Science ®Google Scholar
• Tran, A., & Zeckhauser, R. (2012). Rank as an inherent incentive: Evidence from a field experiment. Journal of Public Economics, 96(9–10), 645–650. doi: 10.1016/j.jpubeco.2012.05.004
   Web of Science ®Google Scholar
• Triplett, N. (1898). The dynamogenic factors in pacemaking and competition. The American Journal of Psychology, 9(4), 507–533. doi: 10.2307/1412188
   Google Scholar
• Weitzman, M. L. (1976). The new Soviet incentive model. The Bell Journal of Economics, 7(1), 251–257. doi: 10.2307/3003200
   Google Scholar
• Werbach, K., & Hunter, D. (2012). For the win: How game thinking can revolutionize your business. Philadelphia, PA: Wharton Digital Press.
   Google Scholar
• Young, S. M., Fisher, J., & Lindquist, T. M. (1993). The effects of intergroup competition and intragroup cooperation on slack and output in a manufacturing setting. The Accounting Review, 68(3), 466–481.
   Web of Science ®Google Scholar