Skip to main content
Have a personal or library account? Click to login
Managers’ Beliefs about False Performance Reports: How High Goals and Low Performance Levels Can Be Unethical Warning Signals Cover

Managers’ Beliefs about False Performance Reports: How High Goals and Low Performance Levels Can Be Unethical Warning Signals

Open Access
|Mar 2021

Figures & Tables

Table 1

Mean probability ratings (1–5) of exaggerated reports for consultants with or without a goal.

GoalNo goal
MSDMSD
Performance2.93(1.21)2.92(0.95)
Money3.41(1.10)2.58(0.90)
Time3.90(0.81)2.50(1.28)
Total3.36(1.14)2.67(1.07)
Table 2

Which consultant is more likely to hand in an exaggerated report? Number of participants selecting consultant with or without goal in two conditions.

Performance as expectedUnderperformanceχ2p
GoalNo goalGoalNo goal
n%n%n%n%
Performance24(30.7)54(69.3)27(69.3)12(30.7)15.64.000
Money23(40.3)54(59.3)27(71.1)11(28.9)17.56.000
Time19(24.7)58(75.3)27(71.1)11(28.9)22.80.000
Table 3

Mean probability ratings (1–6) of exaggerated reports for consultants with or without a goal.

GoalNo goal
MSDMSD
Performance3.38(0.97)2.93(1.17)
Money3.00(1.38)3.10(1.52)
Time (hours)3.53(1.13)2.64(1.07)
Total3.33(1.18)2.87(1.24)
Table 4

Which firm is more likely to hand in an exaggerated report? Number (percentages) of participants selecting firm with or without specific target in two conditions.

Performance on targetPerformance below targetχ2p
GoalNo goalGoalNo goal
n%n%n%n%
Projects13(18.0)59(72.0)49(69.1)22(30.9)37.80.000
Consulting hours15(20.3)57(69.7)62(86.1)10(13.9)61.66.000
Completion time9(12.7)62(87.3)57(71.9)13(18.1)66.92.000
Table 5

Which firm is more tempted to report inflated performance? Number (percentages) of participants selecting Firm A or Firm B in three conditions.

Firm An%Firm Bn%binomial p
Condition 1: 95–10027(58.7)60–7019(41.3)n.s.
Condition 2: 90–10023(40.4)60–7034(59.6)n.s.
Condition 3: 85–10011(26.8)60–7530(73.2)0.025
Table 6

Which firm is more tempted to report inflated performance? Number (percentages) of participants selecting Firm A or Firm B in three conditions.

Firm An%Firm Bn%binomial p
Condition 4: 95–10024(45.3)40–5029(54.7)n.s.
Condition 5: 90–10025(53.2)40–5022(46.8)n.s.
Condition 6: 85–959(22.0)40–5032(78.0)0.00
DOI: https://doi.org/10.16993/sjwop.49 | Journal eISSN: 2002-2867
Language: English
Page range: 2 - 2
Submitted on: Jan 31, 2018
Accepted on: Nov 28, 2020
Published on: Mar 2, 2021
Published by: Stockholm University Press
In partnership with: Paradigm Publishing Services

© 2021 Knut Ivar Karevold, published by Stockholm University Press
This work is licensed under the Creative Commons Attribution 4.0 License.