SHS Web Conf.
Volume 34, 2017The 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference)
|Number of page(s)||6|
|Section||Management Accounting and Costing|
|Published online||14 February 2017|
Does Congruence Between Incentive System and Locus of Control Affect Team Performance?
1 Diponegoro University, Semarang, Indonesia
2 Gadjah Mada University, Yogyakarta, Indonesia
* Corresponding author: firstname.lastname@example.org
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.
© The Authors, published by EDP Sciences, 2017
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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