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Does congruence between incentive system and locus of control affect team performance?


Mutmainah, Siti and Sugiri, Slamet (2017) Does congruence between incentive system and locus of control affect team performance? In: 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference), 20-22 November 2016, Kuching, Sarawak.

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Abstract

Teamwork is an essential element in most organizations; however, little is known about the best fit among incentive system, team composition, and team performance.This study examines whether the congruence between incentive system and locus of control (LoC) affects team performance.To reconcile opposite lines of arguments regarding the best incentive system for a team, this paper uses the social identity perspective and person-environment fit theory to understand behavior in a group process. One hundred and five postgraduate students were assigned to three-person work groups, where they completed an independent task under one of two types of incentive—individual and group incentive— after their LoC was measured.Results suggest that group incentive results in an enhanced team performance and team performance is better when there is congruence between incentive system and LoC.Group incentive system combined with external LoC results in the best performance, while individual incentive results in a better team performance when combined with internal LoC.

Item Type: Conference or Workshop Item (Paper)
Additional Information: Published in SHS Web of Conferences 34, 08003 (2017) Organized by: Institute for Strategic and Sustainable Accounting Development (ISSAD), Tunku Puteri Intan Safinaz School of Accountancy (TISSA), Universiti Utara Malaysia (UUM)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 23 Feb 2017 06:50
Last Modified: 23 Feb 2017 06:50
URI: http://repo.uum.edu.my/id/eprint/21042

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