Accountability, Impression Management, and Goal Setting in the Performance Evaluation Process

Abstract

Theoretical perspectives from accountability, impression management, goal setting, and performance evaluation suggest that accountability conditions may influence whether goals are used for impression management or performance-directed purposes. Goal theory and research suggest that goals typically are performance-directed, resulting in elevated performance under certain conditions. Alternatively, impression management theory might imply that goals may not always be performance-directed, and the goal-performance relationship may be decoupled in such cases. Accountability is proposed as influencing this relationship in addition to main effects on how people approach tasks. Two studies tested notions of how accountability influences task approaches and goal uses: a laboratory experiment with university students, and a field study of telemarketers. Convergence of results indicates that participants approached tasks and set goals differently according to accountability conditions. Furthermore, the goal-performance relationship differences reflect the use of goals for performance-directed purposes under low accountability, and for impression-management purposes under high accountability (with no goal-performance relationship), as predicted.