Accounting管理会计 / Managerial Accounting

Performance Measurement Systems and Employee Creativity: A Field Experiment

Campbell D., Epstein M., Martinez-Jerez F.Harvard Business SchoolAcademy of Management Journal(AMJ)2025-08

Abstract

We conduct a large-scale field experiment at a multinational technology firm to examine how different performance measurement systems affect employee creativity and innovation. Our results show that balanced scorecards incorporating non-financial innovation metrics increase creative output by 23% compared to purely financial metrics, but the effect is moderated by organizational culture and managerial feedback quality.

AI SUMMARY

GENERATED

核心观点Key Findings

包含非财务创新指标的平衡记分卡使员工创造性产出提高23%，但效果受组织文化和管理反馈质量的调节。纯财务指标体系会抑制创新行为。

研究方法Methodology

在一家跨国科技公司开展大规模现场实验，随机分配不同绩效评估系统（纯财务指标 vs 平衡记分卡），测量创新产出、员工满意度和绩效等多维结果变量。

主要结论Conclusions

绩效评估系统的设计直接影响员工创新行为。企业应将创新指标纳入绩效考核体系，同时培养支持创新的组织文化。

关键词 Keywords

绩效评估员工创造力平衡记分卡现场实验管理会计

论文信息

METADATA

期刊Academy of Management Journal

期刊缩写AMJ

发表日期2025-08

学科会计学 (Accounting)

子领域管理会计 / Managerial Accounting

机构Harvard Business School

引用格式

CITATION

Campbell, D., Epstein, M., Martinez-Jerez, F. (2025). Performance Measurement Systems and Employee Creativity: A Field Experiment. *Academy of Management Journal*.

Performance Measurement Systems and Employee Creativity: A Field Experiment

Abstract

论文信息

引用格式

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