Using emphasis frames to embed values in the interpretation of multiple performance criteria

Abstract

In addressing the well-understood challenges of goal congruence and management of multiple competing performance criteria, prior literature points to the importance of management controls that emphasise ethics and values. However, we lack insight into how potentially abstract values are mobilised and become central in influencing managers’ interpretation of performance criteria and inducing goal congruent behaviours. We propose emphasis frames as a pivotal psychological process bridging the chasm between abstract organisational values and instrumental performance criteria. Drawing on a single case study, we identify two theoretically important precursors to goal congruence: (i) creation of o..