Based on research from psychology and empirical studies, the present chapter proposes that several effects of a PCR, which must be deemed rather dysfunctional, will increase when extrinsic rewards are linked to such a review. At the same time some possibly functional effects, however, are likely to remain constant. The propositions, therefore, call the usefulness of tying PCRs to rewards into question and call for further investigation.
Linder, S. (2008), "Tying vs. not-tying post-completion reviews to extrinsic rewards", Epstein, M.J. and Manzoni, J.-F. (Ed.) Performance Measurement and Management Control: Measuring and Rewarding Performance (Studies in Managerial and Financial Accounting, Vol. 18), Emerald Group Publishing Limited, Bingley, pp. 95-125. https://doi.org/10.1016/S1479-3512(08)18005-4
Emerald Group Publishing Limited
Copyright © 2008, Emerald Group Publishing Limited