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首页> 外文期刊>Accounting Review >Interrelation of Controls for Autonomous Motivation: A Field Study of Productivity Gains Through Pressure-Induced Process Innovation
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Interrelation of Controls for Autonomous Motivation: A Field Study of Productivity Gains Through Pressure-Induced Process Innovation

机译：自主动机控制的相互关系：通过压力诱导的过程创新获得生产力的现场研究

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This field study investigates an empirical setting where the introduction of new formal results controls-stretch targets for productivity that are seemingly unachievable with current process efficiencies-is associated with high productivity gains over extended periods of time. Contrary to findings from the prior management accounting research, employees meet the targets by being creative and risk-taking in continuously innovating processes, despite the pressure induced by high target-level difficulty. Mobilizing self-determination theory, we argue that a specific interrelation of personnel and cultural control with results control supports internalization of the latter by employees. In this situation, employees perceive the high performance required by the results control assimilated into their own values, which facilitates the autonomous motivation necessary for their creativity. Our findings contribute to the literature by identifying the conditions, and discovering the mechanisms, that enhance the efficacy of stretch targets.
机译：这项现场研究调查了一个经验环境，在该环境中，新形式化结果的引入控制了似乎无法用当前过程效率实现的生产率目标-并在较长的时间内提高了生产率。与先前的管理会计研究的结果相反，尽管目标水平高的难度所带来的压力，员工还是通过不断创新的过程中的创新和冒险精神来实现目标。在动员自决理论的过程中，我们认为人员和文化控制与结果控制之间的特定相互关系支持员工内部化。在这种情况下，员工会感觉到结果控制所要求的高性能被同化为自己的价值观，这促进了创造力所必需的自主动力。我们的发现通过识别条件和发现增强伸展靶物功效的机制，为文献做出了贡献。

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