@article{97333cff158241348835f5346d057923,
title = "Bring the Noise, But Not the Funk: Does the Effect of Performance Measure Noise on Learning Depend on Whether the Learning is Experiential or Vicarious?",
abstract = "Performance measure noise can be a critical barrier to employees' learning. Using an experiment, we examine whether the effects of performance measure noise on employees' learning depends on the type of learning in which employees engage: experiential versus vicarious. We predict and find performance measure noise has a more deleterious effect on learning when such learning occurs experientially rather than vicariously. Specifically, we find experiential learners demonstrate less learning as performance measure noise increases, but vicarious learners show no such effect of performance measure noise. Collectively, our findings suggest performance measure noise and learning type play important roles in the extent to which firms realize the decision-facilitating benefits of performance measurement systems. In particular, since much of the learning in modern organizations occurs vicariously, our findings suggest performance measure noise may not be as detrimental to employees' learning as previously thought.",
keywords = "Experiential learning, Learning, Performance measure noise, Vicarious learning",
author = "Choi, {Jongwoon (Willie)} and Hecht, {Gary W.} and Tafkov, {Ivo D.} and Towry, {Kristy L.}",
note = "Funding Information: We thank Elaine G. Mauldin (editor), two anonymous reviewers, In Gyun Baek, Leslie Berger, Margaret Christ, Bart Dierynck, Jeremy Douthit, Jace Garrett, Emily Griffith, Lan Guo, Pat Hurley, Bob Kaplan, Zach King, Gans Narayanamoorthy, Jennifer Nichol, Timothy Shields, Rachel Tang, Tyler Thomas, Victor van Pelt, Barrett Wheeler, workshop participants at Carnegie Mellon University, Clemson University, Harvard University, Maastricht University, Northeastern University, Tilburg University, Tulane University, University of Wisconsin–Madison, Wilfrid Laurier University, and conference participants at the 2017 Accounting Behavior and Organizations (ABO) Section Research Conference and the 2018 Management Accounting Section (MAS) Midyear Meeting for helpful questions, comments, and suggestions. We thank Bei Shi for research assistance. We gratefully acknowledge financial support from our respective universities. Willie Choi also acknowledges support from the Ben L. Fryrear Faculty Fellowship at the University of Pittsburgh. Publisher Copyright: {\textcopyright} 2020 American Accounting Association. All rights reserved. Copyright: Copyright 2020 Elsevier B.V., All rights reserved.",
year = "2020",
month = jul,
doi = "10.2308/accr-52613",
language = "English (US)",
volume = "95",
pages = "153--172",
journal = "Accounting Review",
issn = "0001-4826",
publisher = "American Accounting Association",
number = "4",
}