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The Dilemma of Leniency in the Measuring of Nonfinancial Performance: a Case Study on the Information Work of Knowledge Worker |
LIAO Fei1,SHI Li fang3,MAO Ning3,DING De ming3,3 |
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Abstract The application of nonfinancial performance measures is largely dependent on the subjective judgment of managers, thus making the managerial leniency one of the most important factors of nonfinancial performance measurement bias. This paper argues that managerial leniency would probably affect individual intrinsic motivation which would influence individual nonfinancial performance. On the case of information work of the knowledge worker, the issue hypothesizes and tests the moderating effect of managerial leniency between competitive advantage perception, reputation incentive and intrinsic motivation. The empirical research suggests that managerial leniency influence the information work performance of knowledge worker in two ways: 1) it moderates the improvement effect on intrinsic motivation by competitive advantage perception and reputation incentive; 2) it directly moderates the improvem
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Received: 10 January 2012
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Corresponding Authors:
SHI Li fang
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