What Is Organizational Behavior

Published Date: 02 Nov 2017

CHAPTER 1

What Is

Organizational

Behavior?

LEARNING OBJECTIVES

After studying this chapter, students should be able to:

Demonstrate the importance of interpersonal skills in the workplace.

Describe the manager’s functions, roles and skills.

Define organizational behavior (OB.)

Show the value to OB of systematic study.

Identify the major behavioral science disciplines that contribute to OB.

Demonstrate why there are few absolutes in OB

Identify the challenges and opportunities managers have in applying OB concepts..

Compare the three levels of analysis in this book’s OB model.

Summary and Implications for Managers

Managers need to develop their interpersonal or people skills if they are going to be effective in their jobs. Organizational behavior (OB) is a field of study that investigates the impact that individuals, groups, and structure have on behavior within an organization, and it applies that knowledge to make organizations work more effectively. Specifically, OB focuses on how to improve productivity; reduce, absenteeism, turnover, and deviant workplace behavior; and increase organizational citizenship behavior and job satisfaction. .

We all hold generalizations about the behavior of people. Some of our generalizations may provide valid insights into human behavior, but many are erroneous. Organizational behavior uses systematic study to improve predictions of behavior that would be made from intuition alone. But, because people are different, we need to look at OB in a contingency framework, using situational variables to moderate cause-effect relationships.

Organizational behavior offers both challenges and opportunities for managers. It offers specific insights to improve a manager’s people skills. It recognizes differences and helps managers to see the value of workforce diversity and practices that may need to be changed when managing in different countries. It can improve quality and employee productivity by showing managers how to empower their people, design and implement change programs, improve customer service, and help employees balance work-life conflicts. It provides suggestions for helping managers meet chronic labor shortages. It can help managers to cope in a world of temporariness and to learn ways to stimulate innovation. Finally, OB can offer managers guidance in creating an ethically healthy work climate.

Expanded Chapter Outline

I. The Importance of Interpersonal Skills

A. Understanding OB Helps Determine Manager Effectiveness

Technical and quantitative skills are important

Leadership and communication skills are critical

B. Lower turnover of quality employees

Higher quality applications for recruitment

Better financial performance

II. What Managers Do

A. Introduction

Importance of developing managers’ interpersonal skills

Companies with reputations as a good place to work—such as Pfizer, Lincoln Electric, Southwest Airlines, and Starbucks—have a big advantage when attracting high performing employees.

A recent national study of the U.S. workforce found that:

Wages and fringe benefits are not the reason people like their jobs or stay with an employer.

More important to workers is the job quality and the supportiveness of the work environments.

Managers’ good interpersonal skills are likely to make the workplace more pleasant, which in turn makes it easier to hire and retain high performing employees. In fact, creating a more pleasant work environment makes good economic sense.

Definitions

Manager: Someone who gets things done through other people. They make decisions, allocate resources, and direct the activities of others to attain goals.

Organization: A consciously coordinated social unit composed of two or more people that functions on a relatively continuous basis to achieve a common goal or set of goals.

B. Management Functions

French industrialist Henri Fayol wrote that all managers perform five management functions: plan, organize, command, coordinate, and control. Modern management scholars have condensed to these functions to four: planning, organizing, leading, and controlling.

Planning requires a manager to:

Define goals (organizational, departmental, worker levels).

Establish an overall strategy for achieving those goals.

Develop a comprehensive hierarchy of plans to integrate and coordinate activities.

Organizing requires a manager to:

Determine what tasks are to be done.

Who is to be assigned the tasks.

How the tasks are to be grouped.

Determine who reports to whom.

Determine where decisions are to be made (centralized/ decentralized)

Leading requires a manager to:

Motivate employee.

Direct the activities of others.

Select the most effective communication channels.

Resolve conflicts among members.

Controlling requires a manager to:

Monitor the organization’s performance.

Compare actual performance with the previously set goals.

Correct significant deviations.

C. Management Roles

1. Introduction

In the late 1960s, Henry Mintzberg studied five executives to determine what managers did on their jobs. He concluded that managers perform ten different, highly interrelated roles or sets of behaviors attributable to their jobs.

The ten roles can be grouped as being primarily concerned with interpersonal relationships, the transfer of information, and decision making. (Exhibit 1–1)

2. Interpersonal Roles

Figurehead—duties that are ceremonial and symbolic in nature

Leader—hire, train, motivate, and discipline employees

Liaison—contact outsiders who provide the manager with information. These may be individuals or groups inside or outside the organization.

3. Informational Roles

Monitor—collect information from organizations and institutions outside their own

Disseminator—a conduit to transmit information to organizational members

Spokesperson—represent the organization to outsiders

4. Decisional Roles

Entrepreneur—managers initiate and oversee new projects that will improve their organization’s performance.

Disturbance handlers—take corrective action in response to unforeseen problems

Resource allocators—responsible for allocating human, physical, and monetary resources

Negotiator role—discuss issues and bargain with other units to gain advantages for their own unit

D. Management Skills

I. Introduction

Robert Katz has identified three essential management skills: technical, human, and conceptual.

2. Technical Skills

The ability to apply specialized knowledge or expertise. All jobs require some specialized expertise, and many people develop their technical skills on the job.

3. Human Skills

Ability to work with, understand, and motivate other people, both individually and in groups, describes human skills.

Many people are technically proficient but interpersonally incompetent.

4. Conceptual Skills

The mental ability to analyze and diagnose complex situations

Decision making, for example, requires managers to spot problems, identify alternatives that can correct them, evaluate those alternatives, and select the best one.

E. Effective Versus Successful Managerial Activities

Fred Luthans and his associates asked: Do managers who move up most quickly in an organization do the same activities and with the same emphasis as managers who do the best job? Surprisingly, those managers who were the most effective were not necessarily promoted the fastest.

Luthans and his associates studied more than 450 managers. They found that all managers engage in four managerial activities.

Traditional management. Decision making, planning, and controlling. The average manager spent 32 percent of his or her time performing this activity.

Communication. Exchanging routine information and processing paperwork. The average manager spent 29 percent of his or her time performing this activity.

Human resource management. Motivating, disciplining, managing conflict, staffing, and training. The average manager spent 20 percent of his or her time performing this activity.

Networking. Socializing, politicking, and interacting with outsiders. The average manager spent 19 percent of his or her time performing this activity.

Successful managers are defined as those who were promoted the fastest: (Exhibit 1–2)

Networking made the largest relative contribution to success.

Human resource management activities made the least relative contribution.

Effective managers—defined as quality and quantity of performance, as well as commitment to employees:

Communication made the largest relative contribution.

Networking made the least relative contribution.

Successful managers do not give the same emphasis to each of those activities as do effective managers—it is almost the opposite of effective managers.

This finding challenges the historical assumption that promotions are based on performance, vividly illustrating the importance that social and political skills play in getting ahead in organizations.

F. A Review of the Manager’s Job

One common thread runs through the functions, roles, skills, and activities approaches to management: managers need to develop their people skills if they are going to be effective and successful.

III. Enter Organizational Behavior

Introduction

Definition: Organizational Behavior: OB is a field of study that investigates the impact that individuals, groups, and structure have on behavior within organizations for the purpose of applying such knowledge toward improving an organization’s effectiveness.

Organizational behavior is a field of study.

OB studies three determinants of behavior in organizations: individuals, groups, and structure.

OB applies the knowledge gained about individuals, groups, and the effect of structure on behavior in order to make organizations work more effectively.

OB is concerned with the study of what people do in an organization and how that behavior affects the performance of the organization.

There is increasing agreement as to the components of OB, but there is still considerable debate as to the relative importance of each: motivation, leader behavior and power, interpersonal communication, group structure and processes, learning, attitude development and perception, change processes, conflict, work design, and work stress.

IV. Complementing Intuition with Systematic Study

Introduction

Each of us is a student of behavior:

A casual or commonsense approach to reading others can often lead to erroneous predictions.

You can improve your predictive ability by replacing your intuitive opinions with a more systematic approach.

The systematic approach used in this book will uncover important facts and relationships and will provide a base from which more accurate predictions of behavior can be made.

Behavior generally is predictable if we know how the person perceived the situation and what is important to him or her.

While people’s behavior may not appear to be rational to an outsider, there is reason to believe it usually is intended to be rational by the individual and that they see their behavior as rational.

There are certain fundamental consistencies underlying the behavior of all individuals that can be identified and then modified to reflect individual differences.

These fundamental consistencies allow predictability.

There are rules (written and unwritten) in almost every setting.

Therefore, it can be argued that it is possible to predict behavior.

When we use the phrase systematic study, we mean looking at gathered information under controlled conditions and measured and interpreted in a reasonably rigorous manner.

Systematic study replaces intuition, or those "gut feelings" about "why I do what I do" and "what makes others tick." We want to move away from intuition to analysis when predicting behavior.

Teaching Note: At this point in the lecture you may want to introduce the Myth or Science? "Preconceived Notions vs. Substantive Evidence" box found in the text and at the end of this chapter. The purpose of the exercise is to replace popularly held notions with research-based conclusions. A suggestion for a class exercise follows the introduction of the material below. â– 

V. Contributing Disciplines to the OB Field

A. Introduction

Organizational behavior is an applied behavioral science that is built upon contributions from a number of behavioral disciplines.

The predominant areas are psychology, sociology, social psychology, anthropology, and political science.

Exhibit 1–3 overviews the major contributions to the study of organizational behavior.

B. Psychology

Psychology is the science that seeks to measure, explain, and sometimes change the behavior of humans and other animals.

Early industrial/organizational psychologists concerned themselves with problems of fatigue, boredom, and other factors relevant to working conditions that could impede efficient work performance.

More recently, their contributions have been expanded to include learning, perception, personality, emotions, training, leadership effectiveness, needs and motivational forces, job satisfaction, decision- making processes, performance appraisals, attitude measurement, employee selection techniques, work design, and job stress.

C. Social Psychology

Social psychology blends the concepts of psychology and sociology.

It focuses on the influence of people on one another.

Major area—how to implement it and how to reduce barriers to its acceptance.

D. Sociology

Sociologists study the social system in which individuals fill their roles; that is, sociology studies people in relation to their fellow human beings.

Their greatest contribution to OB is through their study of groups in organizations, particularly formal and complex organizations.

E. Anthropology

Anthropology is the study of societies to learn about human beings and their activities.

Anthropologists work on cultures and environments; for instance, they have helped us understand differences in fundamental values, attitudes, and behavior among people in different countries and within different organizations.

VI. There Are Few Absolutes in OB

Introduction

There are few, if any, simple and universal principles that explain organizational behavior.

Human beings are complex. Because they are not alike, our ability to make simple, accurate, and sweeping generalizations is limited.

That does not mean, of course, that we cannot offer reasonably accurate explanations of human behavior or make valid predictions. It does mean, however, that OB concepts must reflect situational, or contingency, conditions.

Contingency variables—situational factors are variables that moderate the relationship between the independent and dependent variables.

Using general concepts and then altering their application to the particular situation developed the science of OB.

Organizational behavior theories mirror the subject matter with which they deal.

VII. Challenges and Opportunities for OB

A. Introduction

There are many challenges and opportunities today for managers to use OB concepts.

B. Responding to Globalization

1. Increased Foreign Assignments

Organizations are no longer constrained by national borders.

2. Working with People from Different Cultures

Globalization affects a manager’s people skills:

First, if you are a manager, you are increasingly likely to find yourself in a foreign assignment.

Second, even in your own country, you are going to find yourself working with bosses, peers, and other employees who were born and raised in different cultures.

3. Coping with Anticapitalism Backlash

Third, economic values are not universally transferable. Management practices need to be modified to reflect the values of different cultures in which the organization operates. Not every country adheres to capitalist values.

4. Overseeing Movement of Jobs to Countries with Low-cost Labor

Managers are under pressure to keep costs down to maintain competitiveness.

Moving jobs to low-labor cost places requires managers to deal with difficulties in balancing the interests of their organization with responsibilities to the communities in which they operate.

5. Managing People During the War on Terror

Organizations need to find ways to deal with employee fears about security precautions during this time of war.

C. Managing Workforce Diversity

1. Introduction

Workforce diversity is one of the most important and broad-based challenges currently facing organizations.

While globalization focuses on differences between people from different countries, workforce diversity addresses differences among people within given countries.

Workforce diversity means that organizations are becoming more heterogeneous in terms of gender, race, and ethnicity (Exhibit 1–4). It is an issue in Canada, Australia, South Africa, Japan, and Europe as well as the United States.

2. Embracing Diversity

A melting-pot approach assumed people who were different would automatically assimilate.

Employees do not set aside their cultural values and lifestyle preferences when they come to work.

The melting pot assumption is replaced by one that recognizes and values differences.

3. Changing U. S. Demographics

Members of diverse groups were a small percentage of the workforce and were, for the most part, ignored by large organizations. Today

47 percent of the U.S. labor force are women.

Hispanics, Blacks, and Asians make up 28 percent but will grow to 49 percent by 2050.

The labor force is aging. By 2014, those 55 and older will make up 20 percent of the labor force.

Workforce diversity has important implications for management practice.

4. Implications

Organizations have shifted to recognizing differences and responding to those differences.

Companies are providing diversity training and revamping benefit programs to accommodate the different needs of employees.

D. Improving Quality and Productivity

Almost every industry suffers from excess capacity. Excess capacity translates into increased competition that forces managers to reduce costs and improve productivity and quality at the same time.

Implement quality management programs driven by the constant attainment of customer satisfaction through continuous improvement.

To improve productivity and quality, managers must include employees.

. E. Improving Customer Service

Today the majority of employees in developed countries work in service jobs.

Eighty percent of the U.S. labor force is in the service industry.

Examples include technical support reps, fast food counter workers, waiters, nurses, financial planners, and flight attendants.

Employee attitudes and behavior are associated with customer satisfaction.

F. Improving People Skills

People skills are essential to managerial effectiveness.

OB provides the concepts and theories that allow managers to predict employee behavior in given situations.

G. Stimulating Innovation and Change

Successful organizations must foster innovation and master the art of

change.

Employees can be the impetus for innovation and change or a major

stumbling block.

Managers must stimulate employees’ creativity and tolerance for change.

H. Coping with "Temporariness"

Organizations must be flexible and fast in order to survive. Evidence of temporariness includes:

Jobs must be continually redesigned.

Tasks being done by flexible work teams rather than individuals.

Company reliance on temporary workers.

Subcontracting.

Workers need to update knowledge and skills.

Work groups are also in a continuing state of flux.

Organizations are in a constant state of flux.

Managers and employees must learn to cope with temporariness.

Learning to live with flexibility, spontaneity, and unpredictability.

OB provides help in understanding a work world of continual change, how to overcome resistance to change, and how to create an organizational culture that thrives on change.

I. Working in Networked Organizations

Networked organizations are becoming more pronounced.

Manager’s job is fundamentally different in networked organizations. Challenges of motivating and leading "online" require different techniques.

J. Helping Employees Balance Work-Life Conflicts

The creation of the global workforce means work no longer sleeps. Workers are on-call 24-hours a day or working nontraditional shifts.

Communication technology has provided a vehicle for working at any time or any place.

Employees are working longer hours per week—from 43 to 47 hours per week since 1977.

The lifestyles of families have changed—creating conflict: more dual career couples and single parents find it hard to fulfill commitments to home, children, spouse, parents, and friends.

Balancing work and life demands now surpasses job security as an employee priority.

K. Creating a Positive Work Environment

Organizations like General Electric have realized creating a positive work environment can be a competitive advantage.

Positive organizational scholarship or behavior studies what is ‘good’ about organizations.

This field of study focuses on employees’ strengths versus their limitations as employees share situations in which they performed at their personal best.

L. Improving Ethical Behavior

Ethical dilemmas are situations in which an individual is required to define right and wrong conduct.

Good ethical behavior is not so easily defined.

Organizations are distributing codes of ethics to guide employees through ethical dilemmas.

Managers need to create an ethically healthy climate.

VIII. Coming Attractions: Developing an OB Model

An Overview

A model is an abstraction of reality, a simplified representation of some real-world phenomenon. (Exhibit 1–6 The OB Model)

There are three levels of analysis in OB: individual, group, and organizational systems level.

The three basic levels are analogous to building blocks; each level is constructed upon the previous level.

Group concepts grow out of the foundation laid in the individual section; we overlay structural constraints on the individual and group in order to arrive at organizational behavior.

B. The Dependent Variables

1. Introduction

Dependent variables are the key factors that you want to explain or predict and that are affected by some other factor.

Primary dependent variables in OB: productivity, absenteeism, turnover, job satisfactory, deviant workplace behavior, and organizational citizenship behavior.

2. Productivity

It is achieving goals by transferring inputs to outputs at the lowest cost. This must be done both effectively and efficiency.

An organization is effective when it successfully meets the needs of its clientele or customers.

Example: When sales or market share goals are met, productivity also depends on achieving those goals efficiently.

An organization is efficient when it can do so at a low cost.

Popular measures of efficiency include: ROI, profit per dollar of sales, and output per hour of labor.

Productivity is a major concern of OB: We want to know what factors influence the effectiveness and efficiency of individuals, groups and the company.

3. Absenteeism

Absenteeism is the failure to report to work.

Estimated annual cost per employee: $789 in the United States, $694 in the United Kingdom. Neither includes costs associated with lost productivity, additional costs of overtime, replacements, etc.

All absences are not bad. For instance, in jobs in which an employee needs to be alert—consider surgeons and airline pilots, for example—it may well be better for the organization if an ill or fatigued employee does not report to work.

4. Turnover

Turnover is the voluntary and involuntary permanent withdrawal from an organization.

A high turnover rate results in increased recruiting, selection, and training costs; costs estimated at about $34,100 for a programmer and $10,445 for a lost sales clerk.

Teaching Note: You may want to refer to the International OB Box Feature at this point in the lecture: "Transfer Pricing and International Corporate Deviance." Multinationals are using transfer pricing more frequently often resulting in lost tax revenue for states. â– 

Average turnover in the United States is 15 percent.

All organizations have some turnover and the "right" people leaving—marginal and sub-marginal employees can be positive.

Turnover often involves the loss of people the organization does not want to lose.

5. Deviant Workplace Behavior

Deviance can range from someone playing his music too loud to violence.

This represents voluntary behavior that violates significant organizational norms.

Workplace violence represents 42 billion dollars a year.

Ultimately deviant workplace behavior is a function of dissatisfied workers.

6. Organizational Citizenship Behavior

Organizational citizenship behavior (OCB) is discretionary behavior that is not part of an employee’s formal job requirements, but that nevertheless promotes the effective functioning of the organization.

Desired citizenship behaviors include:

Helping others on their team.

Volunteering for extra job activities.

Avoiding unnecessary conflicts.

Respecting rules and regulations.

Tolerating occasional work-related impositions.

7. Job Satisfaction

Job satisfaction is "the difference between the amount of rewards workers receive and the amount they believe they should receive."

Unlike the previous variables, job satisfaction represents an attitude rather than a behavior.

It became a primary dependent variable for two reasons:

Demonstrated relationship to performance factors

The value preferences held by many OB researchers

Managers have believed for years that satisfied employees are more productive, however much evidence questions that assumed causal relationship.

It can be argued that advanced societies should be concerned not just with the quantity of life, but also with the quality of life.

Ethically, organizations have a responsibility to provide employees with jobs that are challenging and intrinsically rewarding.

C. The Independent Variables

1. Introduction

Organizational behavior is best understood when viewed essentially as a set of increasingly complex building blocks: Individual, group, and organizational system.

The base, or first level, of our model lies in understanding individual behavior.

2. Individual-Level Variables:

People enter organizations with certain characteristics that will influence their behavior at work.

The more obvious of these are personal or biographical characteristics such as age, gender, and marital status; personality characteristics; an inherent emotional framework; values and attitudes; and basic ability levels.

There is little management can do to alter them, yet they have a very real impact on employee behavior.

Four other individual-level variables are: perception, individual decision making, learning, and motivation.

3. Group-Level Variables:

The behavior of people in groups is more than the sum total of all the individuals acting in their own way.

People behave differently in groups than they do when alone.

People in groups are influenced by:

Acceptable standards of behavior by the group.

Degree of attractiveness to each other.

Communication patterns.

Leadership and power.

Levels of conflict.

4. Organization Systems Level Variables

The top level of our model lies in understanding organizations system level variables.

Organizational behavior reaches its highest level of sophistication when we add formal structure.

The design of the formal organization; the organization’s internal culture; and the organization’s human resource policies and practices (that is, selection processes, training and development programs, performance evaluation methods) all have an impact on the dependent variables.

D. Toward a Contingency OB Model (Exhibit 1–7)

The model does not explicitly identify the vast number of contingency variables because of the tremendous complexity that would be involved in such a diagram.

We will introduce important contingency variables that will improve the explanatory linkage between the independent and dependent variables in our OB model.

The concepts of change and stress are included in Exhibit 1–7, acknowledging the dynamics of behavior and the fact that work stress is an individual, group, and organizational issue.

IX.. SUMMARY AND IMPLICATIONS FOR MANAGERS

Managers need to develop their interpersonal skills.

OB is a field that investigates the impact of individuals, groups, and structure on an organization.

OB focuses on improving productivity, reducing absenteeism and turnover, and increasing employee citizenship and job satisfaction.

Text Exercises

Myth or

Science?

"Preconceived Notions Versus Substantive Evidence"

Assume you signed up to take an introductory college course in calculus. On the first day of class, your instructor asks you to take out a piece of paper and answer the following question: "Why is the sign of the second derivative negative when the first derivative is set equal to zero, if the function is concave from below?" It’s unlikely you’d be able to answer that question. Your reply to that instructor would probably be something like, "How am I supposed to know? That’s why I’m taking this course."

Now, change the scenario. You’re in an introductory course in organizational behavior. On the first day of class your instructor asks you to write the answer to the following question: "What’s the most effective way to motivate employees at work?" At first you might feel a bit of reluctance, but once you began writing, you’d likely have no problem coming up with suggestions on motivation.

The previous scenarios were meant to demonstrate one of the challenges of teaching a course in OB. You enter an OB course with a lot of preconceived notions that you accept as facts. You think you already know a lot about human behavior. [1] That’s not typically true in calculus, physics, chemistry, or even accounting. So, in contrast to many other disciplines, OB not only introduces you to a comprehensive set of concepts and theories; it has to deal with a lot of commonly accepted "facts" about human behavior and organizations that you’ve acquired over the years. Some examples might include: "You can’t teach an old dog new tricks;" "leaders are born, not made" and "two heads are better than one." But these "facts" aren’t necessarily true. So one of the objectives of a course in organizational behavior is to replace popularly held notions, often accepted without question, with science-based conclusions.

As you’ll see in this book, the field of OB is built on decades of research. This research provides a body of substantive evidence that is able to replace preconceived notions. Throughout this book, we’ve included boxes entitled "Myth or Science?" They call your attention to some of the more popular of these notions of myths about organizational behavior. We use the boxes to show how OB research has disproved them or, in some cases, shown them to be true. Hopefully, you’ll find these boxes interesting. But more importantly, they’ll help remind you that the study of human behavior at work is a science and that you need to be vigilant about "seat-of-the-pants" explanations of work-related behaviors. ■

OB IN THE NEWS

Other Disciplines Make Use of OB Concepts

It may surprise you to learn that, increasingly, other business disciplines are employing OB concepts.

Of the business disciplines, marketing has the closest overlap with OB. One of the primary areas of marketing is consumer research, and trying to predict consumer behavior is not that different from trying to predict employee behavior. Both require an understanding of the dynamics and underlying causes of human behavior, and there’s a lot of correspondence between the disciplines.

What’s perhaps more surprising is the degree to which the so-called hard disciplines are making use of soft OB concepts. Behavioral finance, behavioral accounting, and behavioral economics (also called economic psychology) all have grown in importance and interest in the past several years.

On reflection, this shouldn’t be so surprising. Your common sense will tell you that humans are not perfectly rational creatures, and in many cases, our actions don’t conform to a rational model of behavior. Although some elements of irrationality are incorporated into economic thought, increasingly, finance, accounting, and economics researchers find it useful to draw from OB concepts.

For example, investors have a tendency to place more weight on private information (information that only they, or a limited group of people, know) than on public information, even when there is reason to believe that the public information is more accurate. To understand this phenomenon, finance researchers use OB concepts. In addition, behavioral accounting research might study how feedback influences auditors’ behavior, or the functional and dysfunctional implications of earnings warnings on investor behavior.

The point is that while you take separate courses in various business disciplines, the lines between them are increasingly being blurred as researchers draw from common disciplines to explain behavior. We think that’s a good thing because it more accurately matches the way managers actually work, think, and behave.

Source: Based on W. Chuang and B. Lee, "An Empirical Evaluation of the Overconfidence Hypothesis," Journal of Banking and Finance, September 2006, pp. 2489–2515; and A. R. Drake, J. Wong, and S. B. Salter, "Empowerment, Motivation, and Performance: Examining the Impact of Feedback and Incentives on Nonmanagement Employees," Behavioral Research in Accounting 19 (2007), pp. 71–89