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The effect of stretch goals and moral justification on counterproductive work behavior
Ferdiansah M.I.
Journal of Accounting and Organizational Change
Q1Abstract
Purpose This paper aims to investigate the mediating role of moral justification in the relationship between stretch goals and counterproductive work behavior (CWB). Design/methodology/approach A sample of 149 US-based middle-level managers drawn from an online survey relying on Qualtrics was used for this study. Findings The results show that the level of stretch goals is positively related to CWB. Furthermore, the results show that moral justification partially mediates this relationship. The results suggest that when a goal is set at low or medium levels, stretch goals are not related to CWB. Research limitations/implications The result has managerial implications suggesting that the senior management should avoid setting the level of stretch goals that employees would perceive as high because a high level of stretch goals could suggest extremely challenging but unattainable goals, resulting in employees engaging in CWB. Originality/value The “bright side” of stretch goals can enhance organizational performance however the “dark side” of stretch goals can backfire and undermine organizational performance. This paper examines the “dark side” of stretch goals that show that when employees perceive goals set are extremely challenging but unattainable, such perception of high-performance goals would induce employees’ desire to engage in CWB, especially when they could morally justify (rationalize) such behavior.