The influence of managerial accounts on employees' reactions to negative feedback

Despite the prevalent assumption that feedback consistently improves performance, recent scholars have suggested that at times negative feedback can have an unfavorable effect on employees' attitudes and behaviors. This study proposes that such detrimental effects can be minimized through the use of managerial accounts. The results indicated that the type of account can influence employees' reactions. Concessions, excuses, and justifications reduced employees' anger and increased perceived interpersonal fairness; concessions also increased intentions to change behavior. Refusals, in contrast, did not influence employees' reactions. The influence of excuses was augmented when used in conjunction with concessions but attenuated when combined with refusals. These findings suggest that organizations could benefit from training managers to understand the impact of accounts in the negative feedback context.