THE INFLUENCE OF SUPERVISORY FEEDBACK FREQUENCY ON EMPLOYEE MOTIVATION
DOI:
https://doi.org/10.32424/icsema.v1i1.532Keywords:
Management Accounting, Employee Motivation, Profit Attainment, Expectancy Theory, Supervisory FeedbackAbstract
The frequency of supervisory feedback plays a strategic role in sustaining employee motivation and performance, particularly in relation to profit attainment, which serves as the basis for determining salaries, bonuses, and incentives. This literature review analyzes how the intensity of feedback, both positive and negative, influences employee expectancy and motivation. The findings indicate that regular positive feedback strengthens employees’ belief in the connection between effort and outcomes, whereas repeated negative feedback diminishes goal expectancy and weakens work morale. These insights are reinforced by evidence showing that modern technology facilitates real-time feedback systems, accelerating evaluation processes while also aligning with millennials’ increasing demand for instant evaluation. On the other hand, excessive feedback intensity can trigger information overload, frustration, and dissatisfaction, especially when employees perceive it as linked to reduced compensation opportunities. Interventions such as goal-achievement reminders, target flexibility, charismatic leadership, and granting employees control over feedback frequency have been shown to mitigate demotivating effects. The practical implication for managers is to design a proportional feedback system that takes into account individual characteristics and integrates evaluation mechanisms into management accounting practices. With this approach, feedback functions not only as a performance evaluation tool but also as a management control instrument that supports the organization’s financial success.
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Copyright (c) 2025 Agus Khairudin, Eliada Herwiyanti (Author)

This work is licensed under a Creative Commons Attribution 4.0 International License.


