We investigate how performance-to-target (exceeding vs. missing prior target) and task type (ability-driven vs. effort-driven) affect managers’ target setting decisions in a setting where a manager sets targets for multiple employees. To do so, we use an experiment involving executives averaging more than 16 years of work experience. We predict and find stronger target adjustments when prior targets are exceeded than when they are missed, especially when tasks are ability-driven. We also predict and find targets are differentiated more between employees within a firm when tasks are ability-driven rather than effort-driven, but this effect is attenuated when prior targets are missed. As prior empirical findings are inconclusive in this area of research, we contribute to the literature by providing controlled experimental evidence about the asymmetric nature of target adjustments. Additionally, we identify an important factor affecting managers’ target setting decisions—task type—that has largely been neglected in prior work.

中文翻译：

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过去绩效和任务类型对管理者目标设定决策的影响：一项实验研究

在经理为多名员工设定目标的情况下，我们调查绩效目标（超过与未达到先前目标）和任务类型（能力驱动与努力驱动）如何影响经理的目标设定决策。为此，我们使用了一项涉及平均超过 16 年工作经验的高管的实验。我们预测并发现在超出先前目标时比在未达到目标时更强的目标调整，尤其是在任务是能力驱动的情况下。我们还预测并发现，当任务是能力驱动而不是努力驱动时，公司内员工之间的目标差异更大，但如果错过了先前的目标，这种影响就会减弱。由于先前的实证研究结果在该研究领域尚无定论，我们通过提供关于目标调整的不对称性质的受控实验证据来为文献做出贡献。此外，我们确定了影响管理者目标设定决策的一个重要因素——任务类型——这在之前的工作中很大程度上被忽视了。