arbiter
JournalsAccount

Relative Performance Information and Employee Performance: The Role of Need for Cognition

Devon Erickson et al.

Journal of Management Accounting Research2025https://doi.org/10.2308/jmar-2023-051article
AJG 2ABDC A*
Weight
0.37

Abstract

Relative performance information (RPI) represents a potentially beneficial feedback mechanism, but its motivational effects may depend on recipients’ characteristics. This paper explores whether a key employee trait—need for cognition (NFC)—moderates the motivational effects of RPI. Using a laboratory experiment, we find that an expectation of RPI enhances task performance for lower-NFC individuals by increasing effort to search for task-relevant information but has no effect for higher-NFC individuals. These results persist after controlling for RPI’s informational effect. Complementary survey findings reveal that NFC correlates with age, education level, and the performance of cognitively demanding skills. Notably, although lower-NFC individuals benefit most from RPI, they are less likely to seek and receive it. These findings highlight the need for managers to strategically implement RPI to enhance its benefits. Data Availability: Data available upon request. JEL Classifications: M40.

1 citation

Open via your library →

Cite this paper

https://doi.org/https://doi.org/10.2308/jmar-2023-051

Or copy a formatted citation

@article{devon2025,
  title        = {{Relative Performance Information and Employee Performance: The Role of Need for Cognition}},
  author       = {Devon Erickson et al.},
  journal      = {Journal of Management Accounting Research},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.2308/jmar-2023-051},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

Relative Performance Information and Employee Performance: The Role of Need for Cognition

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.37

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.