Tying vs. not-tying post-completion reviews to extrinsic rewards

Abstract

The literature on post-completion reviews (PCRs) either does not deal with the tying of PCRs to extrinsic rewards or provides scant theoretical reasoning or empirical analysis to back up its recommendations.

Based on research from psychology and empirical studies, the present chapter proposes that several effects of a PCR, which must be deemed rather dysfunctional, will increase when extrinsic rewards are linked to such a review. At the same time some possibly functional effects, however, are likely to remain constant. The propositions, therefore, call the usefulness of tying PCRs to rewards into question and call for further investigation.

Citation

Linder, S. (2008), "Tying vs. not-tying post-completion reviews to extrinsic rewards", Epstein, M.J. and Manzoni, J.-F. (Ed.) Performance Measurement and Management Control: Measuring and Rewarding Performance (Studies in Managerial and Financial Accounting, Vol. 18), Emerald Group Publishing Limited, Leeds, pp. 95-125. https://doi.org/10.1016/S1479-3512(08)18005-4