Essec\Faculty\Model\Contribution {#2220
  #_index: "academ_contributions"
  #_id: "16525"
  #_source: array:26 [
    "id" => 16525
    "slug" => "16525-performance-manipulation-as-a-reaction-to-the-prevalence-of-gossip-the-role-of-the-self-monitoring-trait"
    "yearMonth" => "2026-06"
    "year" => 2026
    "title" => "Performance Manipulation as a Reaction to the Prevalence of Gossip: The Role of the Self-monitoring Trait"
    "description" => "KHAJEHNEJAD, S., LINDER, S. et FOSS, N.J. (2026). Performance Manipulation as a Reaction to the Prevalence of Gossip: The Role of the Self-monitoring Trait. <i>Contemporary Accounting Research</i>, Forthcoming."
    "authors" => array:3 [
      0 => array:3 [
        "name" => "LINDER Stefan"
        "bid" => "B00389792"
        "slug" => "linder-stefan"
      ]
      1 => array:1 [
        "name" => "KHAJEHNEJAD Sabra"
      ]
      2 => array:1 [
        "name" => "FOSS Nicolai J."
      ]
    ]
    "ouvrage" => ""
    "keywords" => array:1 [
      0 => "performance manipulation; misreporting; informal social evaluation; gossip; self-monitoring"
    ]
    "updatedAt" => "2026-06-24 11:06:57"
    "publicationUrl" => "https://ssrn.com/abstract=6520738"
    "publicationInfo" => array:3 [
      "pages" => ""
      "volume" => "Forthcoming"
      "number" => ""
    ]
    "type" => array:2 [
      "fr" => "Articles"
      "en" => "Journal articles"
    ]
    "support_type" => array:2 [
      "fr" => "Revue scientifique"
      "en" => "Scientific journal"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "Nous examinons comment la prévalence des commérages sur les performances des collègues (commérages sur les performances des pairs), une forme de communication informelle, influence la manipulation des performances par les salariés. Les commérages sont souvent considérés comme un mécanisme permettant de discipliner les comportements et de dissuader les fautes professionnelles. Cependant, ils peuvent également constituer un indicateur marquant de l’évaluation sociale, renforçant ainsi la crainte des salariés d’apparaître comme incompétents aux yeux des autres. Nous émettons l’hypothèse que la prévalence des commérages sur les performances des pairs accroît la crainte des employés d’une évaluation sociale négative, ce qui les conduit à gonfler les performances qu’ils déclarent afin de protéger leur image sociale. Nous émettons en outre l’hypothèse que cet effet est plus faible chez les employés faisant preuve d’une plus grande autocontrôle, car ils sont plus aptes à adapter leur comportement aux indices sociaux et à gérer les impressions qu’ils donnent. Les données issues de deux enquêtes de terrain et d’une expérience confirment nos hypothèses. Les ragots sur les performances des pairs augmentent la manipulation des performances en renforçant les préoccupations liées à l’image sociale, en particulier chez les employés ayant un faible niveau d’autocontrôle. Nous apportons une contribution à la littérature comptable en mettant en évidence un motif social à l’origine de la manipulation des performances et en soulignant comment les dynamiques sociales informelles peuvent influencer les comportements de déclaration au-delà des systèmes de contrôle formels. En conséquence, les dirigeants devraient explicitement prendre en compte les ragots lors de la conception des systèmes de rémunération, des programmes de formation et des pratiques de communication interne. S’ils ne sont pas pris en compte, les ragots peuvent encourager la manipulation des performances et fausser les évaluations de performances."
      "en" => "We examine how the prevalence of gossip about peers’ performance (peer performance gossip), a form of informal communication, influences employees’ performance manipulation. Gossip is often viewed as a mechanism that disciplines behavior and deters misconduct. Yet, it may also serve as a salient cue of social evaluation, heightening employees’ concerns about appearing incompetent to others. We predict that the prevalence of peer performance gossip increases employees’ fear of negative social evaluation, which in turn leads them to inflate their reported performance to protect their social image. We further predict that this effect is weaker for employees with higher self-monitoring, as they are more adept at tailoring their behavior to social cues and managing impressions. Data from two field surveys and an experiment support our predictions. Peer performance gossip increases performance manipulation by heightening social image concerns, particularly among employees with lower self-monitoring. We contribute to the accounting literature by uncovering a social motive for performance manipulation and highlighting how informal social dynamics can shape reporting behavior beyond formal control systems. Accordingly, leaders should explicitly consider gossip when designing compensation systems, training programs, and internal communication practices. If left unaddressed, gossip may encourage performance manipulation and distort performance evaluations."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2026-07-12T00:23:24.000Z"
    "docTitle" => "Performance Manipulation as a Reaction to the Prevalence of Gossip: The Role of the Self-monitoring Trait"
    "docSurtitle" => "Journal articles"
    "authorNames" => "<a href="/cv/linder-stefan">LINDER Stefan</a>, KHAJEHNEJAD Sabra, FOSS Nicolai J."
    "docDescription" => "<span class="document-property-authors">LINDER Stefan, KHAJEHNEJAD Sabra, FOSS Nicolai J.</span><br><span class="document-property-authors_fields">Accounting and Management Control </span> | <span class="document-property-year">2026</span>"
    "keywordList" => "<a href="#">performance manipulation; misreporting; informal social evaluation; gossip; self-monitoring</a>"
    "docPreview" => "<b>Performance Manipulation as a Reaction to the Prevalence of Gossip: The Role of the Self-monitoring Trait</b><br><span>2026-06 | Journal articles </span>"
    "docType" => "research"
    "publicationLink" => "<a href="https://ssrn.com/abstract=6520738" target="_blank">Performance Manipulation as a Reaction to the Prevalence of Gossip: The Role of the Self-monitoring Trait</a>"
  ]
  +lang: "en"
  +"_score": 9.021115
  +"_ignored": array:2 [
    0 => "abstract.en.keyword"
    1 => "abstract.fr.keyword"
  ]
  +"parent": null
}