Management control systems perform a vital role in facilitating the accomplishment of organizational objectives. To effectively align the objectives of employees with those of the organization, firms balance multiple control mechanisms to encourage organizationally desired behaviors and discourage undesired behaviors. The purpose of my dissertation was two-fold. First, I assessed how changes in monitoring frequency influenced employee behaviors and the overall function of the management control system. Second, I investigated the effects of stretch goals on behavior to determine whether stretch goals can lead to harmful behaviors and whether continuous monitoring can mitigate these behaviors. Results suggest that individuals exert more effort when assigned a stretch or difficult goal compared to an easy goal. My study also finds that stretch goals can be harmful because of their effect on risk taking, goal commitment, and job insecurity. Finally, results indicate that accountability mediates the monitoring frequency-risk taking relationship such that continuous monitoring increases accountability and accountability decreases risk taking. However, the ability of monitoring frequency to decrease risk taking may depend on numerous factors. Results from this study allow practitioners to understand the potential benefits and drawbacks of implementing continuous monitoring systems and the combined effects of using these systems in conjunction with compensation systems. Consequently, this study highlights necessary considerations for practitioners during the implementation continuous monitoring systems. The study also informs practitioners of the potentially harmful effects of stretch goals, the conditions under which they occur, and the possible ways to mitigate these effects.

Few studies in the sporting realm have been conducted to verify the findings from industrial or organizational settings regarding the strong positive motivational effects of goal setting (Locke et al., 1981). Therefore, the purpose of the present investigation was to determine the effects of three levels of goal difficulty and two levels of feedback on the performance of males undertaking an endurance task. Performance results were analyzed using a 2 x 3 x 2 (feedback x goal difficulty x trials) ANOVA with repeated measures on the last factor. Results indicated a significant goal by trials interaction with both specific difficult goal groups improving from trial one to trial two. The "do best" group showed no significant improvements. It was also found that only the difficult, but not the extremely difficult goal group performed significantly better than the "do best" goal group. No significant differences were found between the two feedback groups. The results are discussed in terms of Locke's (1968) original theory of goal setting.

Managers and researchers alike have long yearned for a solution to garner peak performance from employees. With the use Locke and Latham’s goal setting theory as a motivational foundational principle, goal commitment was predicted from four primary personality traits commonly found in scientific literature: general self-efficacy, conscientiousness, honesty/humility, and learning goal orientation. The possible moderation effect of goal difficulty on these relationships was also explored. 248 undergraduate students at California State University, San Bernardino were presented personality inventories, followed by an anagram word task, and were assigned to either an easy or hard goal condition. Goal commitment was measured at two phases during the assigned task. The results revealed that only self-efficacy and honesty/humility were significantly positively correlated with goal commitment; however, none of the relationships were moderated by goal difficulty. The results highlight the notion that goal-setting theory is more intricate and dynamic than previously assumed. Additionally, the results of the present study provide insight into the malleable nature of motivation, as well as the highlighting specific traits that may be beneficial in the selection for difficult occupations.

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