Research On The Influence Of Relative Performance Feedback On Organizational Operational Efficiency And Its Conditions

Since the management control system was proposed,the performance feedback process has been a very important part of the management control system,and it has also aroused widespread concern in academic circle.With the continuous development of social economy,the increasing size of the organization and the increasing number of employees at the same level,more and more enterprises begin to give relative performance information to their employees.Unlike in the past,which only feedback employees’ own performance,relative performance feedback not only feedback employees’(or teams’)own performance information,but also feedback the performance information of other employees(or teams)at the same level.The purpose of the organization is to stimulate employees’ subjective initiative through this comparative performance feedback mechanism,so that employees(or teams)can make better self-evaluation and self-improvement in comparison with others.However,existing studies have not reached the same conclusions.Based on this,this paper uses the field data of a thirdclass public hospital to explore the impact of relative performance feedback on organizational operational efficiency and its conditions through empirical research.Operation management is a very important part of organizational management.Both Michael Porter,a strategic master,and Michael Hammer,a pioneer in the theory of process reengineering,regard organizational operational efficiency as the core content of organizational management.To improve the operational efficiency of the organization is also an important goal of the management control system.Many organizations try to use the relative performance feedback mechanism to improve the operational efficiency of the organization.Although relative performance feedback has aroused widespread concern in academic and practical circles,it is still controversial whether relative performance feedback can improve the operational efficiency of the organization.In the early stage,based on sociological and psychological studies,it is considered that the feedback of relative performance information mainly stimulates the feedback object to maintain a good level of performance by stimulating the social comparative activities of organizational members and maintaining a good social impression,so as to promote the operational efficiency and performance of the organization.However,relevant experimental studies have shown that relative performance information may also encourage destruction or collusion,which in turn has a negative impact on organizational efficiency and performance.Due to the particularity of the experimental research method,whether the above conclusions are affected by the experimental scene,experimental objects and experimental tasks remains to be further explored.Different from previous studies,this paper attempts to further explore the impact of relative performance feedback on organizational operational efficiency through field data based on real management scenarios,which helps to clarify the mechanism of relative performance feedback as a management control mechanism.In view of the fact that the research conclusions related to relative performance feedback are not consistent,and most of the studies are obtained through experimental studies,the conclusions are easily affected by experimental scenes,experimental objects and experimental tasks.It is difficult to guarantee the applicability in real-world management activities.Therefore,based on agency theory,social comparison theory and impression management and reputation incentive theory,this paper takes the practice background that a third-class public hospital begins to provide relative performance feedback to department directors in a management control reform.This paper makes an empirical test on this problem by using the departmentmonthly data of this public hospital from January 2018 to December 2019.First of all,this paper directly examines the effect of relative performance feedback on organizational operational efficiency.Secondly,this paper studies the action conditions of relative performance feedback from three angles: feedback characteristics,feedback objects and feedback environment.Finally,this paper further examines the impact of relative performance feedback on hospital medical quality from the perspective of the real effect of relative performance feedback.First of all,this paper takes the practice background that a public hospital begins to provide relative performance information to the department director in a management control reform,and uses the field empirical research method to directly study the impact of relative performance feedback on the operational efficiency of the organization.The empirical results show that relative performance feedback can significantly improve the operational efficiency of hospital departments.It was still valid after robustness tests such as replacement of explained variables,retention of 6-month samples before and after implementation,Difference-in-Differences design and placebo test.The results of this paper show that relative performance feedback can improve the operational efficiency of the organization.Secondly,this paper studies the action conditions of relative performance feedback from three angles: feedback characteristics,feedback object and feedback environment,corresponding to the content of feedback information,the recipient of feedback information and the environment of feedback information.Studying the action conditions of relative performance feedback from these three aspects can also enable us to further clarify the influence mechanism of relative performance feedback and deepen our understanding of relative performance feedback research.Therefore,this paper uses field data to empirically test the working conditions of relative performance feedback by constructing three indicators: feedback valence,feedback object self-esteem level and feedback environment competition degree.The results show that the role of relative performance feedback is affected by feedback valence,the level of self-esteem of feedback objects and the degree of competition in the feedback environment.Specifically,(1)positive feedback promotes the improvement of relative performance feedback on the operational efficiency of the organization,while negative feedback suppresses the effect of relative performance feedback on the operational efficiency of the organization.(2)when the level of self-esteem of the feedback object is higher,the relative performance feedback plays a more important role in improving the operational efficiency of the organization;(3)when the competition between departments is weaker,the relative performance feedback plays a greater role in improving the operational efficiency of the organization.Further research shows that when the level of self-esteem of the feedback object is higher,the improvement effect of the positive feedback is stronger than that of the performance feedback,and when the self-esteem level of the feedback object is lower,the inhibitory effect of the negative feedback on the relative performance feedback is stronger.When the degree of competition in the feedback environment is stronger,the promoting effect of positive feedback on relative performance feedback is stronger,and when the degree of competition in feedback environment is weaker,the inhibitory effect of negative feedback on relative performance feedback is stronger.Finally,this paper further studies the impact of relative performance feedback mechanism on medical quality in public hospitals.The medical quality of public hospitals is of great significance to the life and health safety of the people.How to improve the medical quality of public hospitals has also aroused widespread concern from the government,society and hospitals.The improvement of hospital medical quality is not only reflected in the level of treatment,but also closely related to the level of hospital management.The existing research on how to improve hospital medical quality only stays at the stage of theoretical discussion and case discussion,and there is a lack of rigorous empirical research based on big data to explore the influencing factors of medical quality.Therefore,this paper studies the impact of relative performance feedback mechanism on the medical quality of public hospitals through field empirical research methods.The results show that relative performance feedback can significantly improve the medical quality of public hospitals,and it is still true after a series of robustness tests.Through the study of the relationship among relative performance feedback,organizational operational efficiency and medical quality,it is found that relative performance feedback can indeed improve medical quality by improving organizational operational efficiency.The main theoretical contributions of this paper are as follows.First,this paper uses field empirical approach to study relative performance feedback.For relative performance information,most of the related studies focus on relative performance evaluation and tournament incentive,which focuses on the role of relative performance information in compensation contracts.Relative performance feedback focuses on the role of feedback on relative performance information in management control systems.Due to the restriction of data availability,most of the existing studies on relative performance feedback are carried out by using experimental methods.Based on the change of relative performance feedback from scratch in a public hospital,this paper studies the influence and working conditions of relative performance feedback through on-the-spot empirical research methods,so as to make up for the deficiency of experimental research.It is also an important supplement to the research results of relative performance feedback.In addition,different from experimental research,based on real-world management activities,the research conclusions are more authentic,which is conducive to supplement and improve the empirical evidence of relevant experimental research,and further develop the innovation of research methods in the field of management accounting.Second,this paper enriches the research results on the role and conditions of relative performance feedback.The existing research on relative performance feedback is relatively scarce and the conclusions are inconsistent:.Through the empirical study of the real situation,this paper further discusses the influence of relative performance feedback on organizational operational efficiency and its working conditions from the perspectives of feedback characteristics,feedback objects and feedback environment,so as to enrich the research results of relative performance feedback and solve the confusion that the impact of relative performance feedback is inconsistent.Moreover,previous studies on relative performance feedback have mainly focused on the consequences of relative performance feedback.Although some studies have studied the working conditions of relative performance feedback from the perspectives of feedback characteristics,feedback objects and feedback environment,the research on the action conditions of relative performance feedback needs to be further improved,especially on the feedback valence,the level of self-esteem of feedback objects and the degree of competition in the feedback environment.Therefore,this paper studies the role of relative performance feedback through field empirical study,and studies the action conditions of relative performance feedback from three angles: feedback valence,the level of self-esteem of feedback objects and the competition degree of feedback environment.In order to clarify the real role of relative performance feedback,obtain more in-depth empirical evidence,and improve the research results of relative performance feedback.Third,this paper enriches the research results of public hospital management.As a kind of very important public institutions,the good operation and management of public hospitals is of great significance not only for the development of the hospital itself,but also for the medical and health of the broad masses of the people.However,at present,the theoretical research on hospital management is still insufficient,and the current research on hospital management is mostly limited to theoretical studies and case studies.There is still a lack of empirical research on the construction of hospital internal management control system,performance feedback,performance evaluation and so on.This paper takes the departments in public hospitals as a unit,which is a supplement to the research on team organizational performance in hospital management,and is helpful to further understand the issues related to management control in organizations represented by public hospitals.It is also a supplement to the management accounting research of public hospitals and other related departments.In addition,this paper also has a strong practical significance.First,based on the field data of a third-class public hospital in China,this paper studies the impact of relative performance feedback in the context of public hospitals,which is a powerful supplement to the management accounting research of public hospitals and other relevant departments.There are a large number of public hospitals in China,and their management level plays a very important role in the development of public health and the medical health level of the people in our country.Especially from the prevention and control of COVID-19 epidemic since the beginning of 2020,public hospitals play a very important role in protecting people’s life and health.Based on the field data of a third-class public hospital in China,and based on the practice of relative performance feedback in departments,this paper studies the influence of relative performance feedback on organizational operation efficiency and its working conditions.It is of great significance for public hospitals to improve performance feedback mechanism and management control,and is a powerful supplement to the management accounting research of public hospitals and other related departments.It has important enlightening significance for deepening the reform of medical and health system and improving the management system of public hospitals.Second,based on the research of public hospital practice,this paper provides reference for performance evaluation and information feedback of public hospitals.In this paper,for the research results of relative performance feedback conditions and influence mechanism,the implementation effect of relative performance feedback will be affected by different conditions.The conclusions of this paper are of guiding significance for public hospitals to design relative performance feedback for performance management and evaluation in management accounting practice.Different organizations should design a relative performance feedback system that accords with the development of the organization according to the special situation of the organization itself.In this paper,the research results of relative performance feedback and medical quality have very important practical significance for public hospitals to improve the level of medical quality.Third,although this paper takes public hospitals as the research background,the theoretical and practical problems of relative performance feedback are studied,and the results are not only applicable to public hospital organizations.it also has a very important reference value for corporate enterprises,other institutions and so on.