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

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 overarching points of reference, and (ii) connection of these points of reference to performance criteria through active emphasis framing. We augment this primary case with a literal replication (a similar firm in the same industry). We find that the two case firms have similar mission statements and similar critical areas of performance. We identify emphasis frames in both cases but they differ in nature. The main contribution of this paper is to unpack the microprocesses (rituals and cues) and psychological states (resonance) that the firms use to focus attention on critical performance areas, while at the same time drawing attention back to the important goals that underpin but are potentially under-specified in those criteria. Furthermore, we observe the operation of these mechanisms from the perspective of managers charged with competing performance demands. In so doing, we provide insight into how these mechanisms influence the deliberations of managers. Finally, the study informs practising managers on how values can be effectively mobilised to induce goal congruent behaviour by facilitating reference to underlying goals in interpreting competing performance priorities in day-to-day managerial work.