The influence of performance measurement systems and supervisor trustworthiness on knowledge sharing

The objective of our study is to examine the influence of combined performance measurement systems (PMS), which include both subjective evaluation and objective measures, on the willingness of employees to share knowledge. Additionally, our study investigates another variable which may influence subjective judgments of employee performance, namely supervisor trustworthiness. We argue that incorporating subjective evaluations into a performance measurement system will have little effect on knowledge-sharing behavior unless the supervisor is considered trustworthy enough to evaluate such behavior. Using a 2x2 between-subjects experiment design with 73 undergraduate students who act as employees as subjects, the result of this study shows that including subjective evaluation in a PMS encourages the willingness to share knowledge more than only using objective measures. This study also shows that supervisor trustworthiness alone can encourage a willingness to share knowledge. Furthermore, the combination of PMS which include subjective and objective measures and high supervisor trustworthiness has a significant impact on increasing the willingness to share knowledge.

Authors

Institutions

Publication Details

Journal
Jurnal Akuntansi & Auditing Indonesia
Published
2024-08-08
DOI
https://doi.org/10.20885/jaai.vol28.iss1.art9
Primary Topic
Human Resource Development and Performance Evaluation
Type
article
Field-Weighted Citation Impact
0.00
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

The influence of performance measurement systems and supervisor trustworthiness on knowledge sharing

Mahfud Sholihin, Taufiq Taufiq
Jurnal Akuntansi & Auditing Indonesia
Human Resource Development and Performance Evaluation
article

The influence of performance measurement systems and supervisor trustworthiness on knowledge sharing

Mahfud Sholihin, Taufiq Taufiq
article en

Abstract

The objective of our study is to examine the influence of combined performance measurement systems (PMS), which include both subjective evaluation and objective measures, on the willingness of employees to share knowledge. Additionally, our study investigates another variable which may influence subjective judgments of employee performance, namely supervisor trustworthiness. We argue that incorporating subjective evaluations into a performance measurement system will have little effect on knowledge-sharing behavior unless the supervisor is considered trustworthy enough to evaluate such behavior. Using a 2x2 between-subjects experiment design with 73 undergraduate students who act as employees as subjects, the result of this study shows that including subjective evaluation in a PMS encourages the willingness to share knowledge more than only using objective measures. This study also shows that supervisor trustworthiness alone can encourage a willingness to share knowledge. Furthermore, the combination of PMS which include subjective and objective measures and high supervisor trustworthiness has a significant impact on increasing the willingness to share knowledge.

Jurnal Akuntansi & Auditing IndonesiaVol. 28(1)
Universitas Gadjah Mada (ID), National Nuclear Energy Agency of Indonesia (ID)
Openalex Percentile: Top 83%
Human Resource Development and Performance Evaluation
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.

The influence of performance measurement systems and supervisor trustworthiness on knowledge sharing — Mahfud Sholihin, Taufiq Taufiq · Jurnal Akuntansi & Auditing Indonesia (2024) | TGRS Research Map | TGRS