Exploring the interdependence between gainsharing and performance evaluation in a credit union,

ABSTRACT This study aims to investigate the interdependence between gainsharing and performance evaluation (objective and subjective) in a credit union. There is a recent debate on the interdependence between management control practices, which emerges from the discussion of control packages or systems. This study delves into this discussion by investigating the complementarity between gainsharing (group incentive modality) and performance evaluation in a credit union context, given the need for qualitative empirical studies on this phenomenon. This study is considered relevant because the joint use of management control practices can allow organizations to effectively mitigate control problems such as lack of direction, motivation, and competence. This research promotes insights into management control practices’ operation - given the discussion of complementarity between gainsharing, which is not a prevalent incentive system in most organizations - and objective and subjective performance evaluation. The methodology consists of a qualitative field study in a credit union using data collection, interviews, and access to documents analyzed using an interpretive approach. This research presents evidence on the phenomenon of interdependence between management control practices, adding to the literature by addressing different forms of complementarity between a group incentive system in the form of gainsharing and performance evaluation. It became evident that gainsharing reinforces the objective performance evaluation process by mitigating motivation and direction problems, while the subjective performance evaluation compensates the objective performance evaluation by shifting the focus of the evaluation to the individual's skills.摘要 本研究旨在探究信用合作社（credit union）场景下收益分享计划（gainsharing）与主客观绩效评估（performance evaluation）间的相互依存关系。当前学界围绕管理控制实践间的相互依存关系存在最新争论，该争论源于对管控组合或管控系统的探讨。鉴于该议题亟需相关质性实证研究，本研究聚焦信用合作社场景下收益分享计划（群体激励模式）与绩效评估间的互补性，以此深化对上述争论的探讨。本研究具备重要学术价值：协同应用多项管理控制实践，可帮助组织有效规避管控失效问题，例如目标缺失、激励不足与能力短板。鉴于收益分享计划在多数组织中并非主流激励体系，本研究通过探讨其与主客观绩效评估间的互补性，深化了学界对管理控制实践运行逻辑的认知。本研究采用质性田野研究方法，在某信用合作社开展数据采集、访谈及档案资料分析工作，全程采用阐释性分析路径。本研究为管理控制实践间的相互依存现象提供了实证依据，同时通过探讨收益分享计划这一群体激励体系与绩效评估间的多元互补形式，丰富了相关学术文献。研究结果表明：收益分享计划可通过缓解激励不足与目标缺失问题，强化客观绩效评估流程；而主观绩效评估则可将评估重心转向员工个体技能，以此弥补客观绩效评估的不足。