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Management Decision: Article Information
Management Decision: Article Information
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individuals and to investigate the relationship between workload and the quantity and quality
of output. The concept that employees are a company's best asset is put forward by many
firms and management is interested in high productivity and quality. Employee job
performance is therefore one of the most relevant variables which have been examined in the
past decades in management theory and in research (Jex, 1998; Lepine, et al., 2005; Kahya,
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2007). Combinations of diverse predictor variables such as gender and age (Waldman and
Avolio, 1986), personality (Day and Silverman, 1989), working hours (Shepard and Clifton,
2000), contract status (Chu and Hsu, 2011) or working conditions (Kahya, 2007) influencing
job performance have been investigated in performance evaluation literature. Results of this
literature are mixed and there is still no clear evidence on the relationship between workload
and performance. Further, firms and employees are often confronted with the tradeoff of
increasing output or focusing more on quality, as these two dimensions are typically
substitutes of effort, i.e., providing more output as employee reduces the time available to
Based on a unique dataset with production workers this study examines in detail the
quantitative output and output quality. Daily performance observations of 27 employees over
a period between January 2011 and August 2013 are used, resulting in more than 9000
observations.
Results of the analysis show that there is an inverted-U relationship between workload
and performance, that is, output per employee increases with increases in workload up to a
certain level of workload after which output per employee decreases significantly. Further,
the relative number of quality problems is lowest under moderate levels of workload, but
1
high at low and high levels of workload, suggesting an inverted-U relationship between
workload and output quality. That is, high quantitative output is associated with high quality
performance.
This study contributes to the literature in several ways. Unlike most preceding studies
on the relationship between job stress and performance this study analyses field data. Results
add to the body of literature in the field of goal-setting and performance pressure and can
help to clarify the so far mixed evidence on the relationship between performance pressure
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and performance. Further, there is also an inverted-U relationship between quantity and
quality of output, suggesting that it is necessary to have a certain level of workload in order to
stimulate optimal performance. Results of this study have also direct managerial implications.
Very busy periods as well as quite periods can mean lower efficiencies.
The remainder of this study is as follows. The next section reviews the literature and develops
the testable hypotheses. After that the research method, sample selection and research
measures are described. That section is followed by the analysis. A discussion and conclusion
Job performance is due to its importance to businesses probably one of the most
relevant variables investigated in management in the past decades (Jex, 1998; Lepine, et al.,
2005; Kahya, 2007; Eatough, et al., 2011). It is usually described as “actions and behaviors
that are under the control of the individual that contribute to the goal of the organization”
(Rotundo and Sackett, 2002). Performance of employees is a crucial factor associated with
company outcomes and success. In this context, an often raised question is the impact of
2
Workload, however, is conceptually different from goal-setting. Goals are typically
very explicit, whereas workload is often just characterized by “being very busy” without a
Many studies associate a high workload with stress (Frankenhaeuser, 1986) evoked by
either the quantity of tasks confronted with or by the difficulty of a task (Shaw and Weekley,
1985). The number of tasks (quantitative) or the difficulty of tasks (qualitative) can be
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increased to increment the workload and therefore to increment the level of employee job
stress. The relationship between workload or job stress and job performance has been
examined in many studies. Positive and negative effects of stress have been detected in the
individuals need a certain level of stress or challenge, to be activated and to perform at their
medium level at a moderate workload, and highest at a high level of workload (Jamal, 2007).
Only few laboratory studies support this form of relationship (Arsenault and Dolan, 1983;
Kahn and Long, 1988). In Muse’s et al. (2003) literature review only 13% of empirical
studies support a positive relationship between workload and job stress and job performance.
By contrast, numerous studies provide support for the negative relationship between
workload and performance. Workload and a possibly resulting stress can be dysfunctional for
the individual and the organization (Bhagat, et al., 1985; Long, et al., 1992; Siu, 2003;
Westman and Eden, 1991; Westman and Eden, 1996; Vinokur-Kaplan, 1991). A workload
that is too high is viewed as barrier and distracts employees from their work, an increase for
example in workload may lead to a reduction in job performance. Long, Kahn and Schulz
(1992) figured out that individuals have emotional and defensive coping mechanisms for
3
situations with high workload, rather than problem-solving behavior which lead to a
decrement of task performance. Friedman and Mann (1993) found out that under conditions
of stress, employees tend to suffer from narrowed thinking and performance rigidity. Further,
a reduction in the ability to analyze complicated situations can be observed (Larsen, 2001).
Jamal (1984; 1985; 2005) has conducted a study to test all abovementioned explanations by
taking a random sample of 227 managerial workers and 283 blue-collar workers from a
Malaysia and were surveyed on aspects such as job stress and organizational commitment.
Job performance data was taken from company records for the analysis. Results revealed
support for the negative linear relationship between job stress and job performance because
whenever workers reported high stress, their performance was mainly low, and whenever
they reported low stress, their performance was rather high. This, however, does not provide
However, not only the negative relationship between workload and job performance
has found support in the literature, but also the inverted-U relationship. An acquainted
motivation theory which supports the inverted-U relationship between workload and
performance is the so called Activation Theory or Arousal Theory (Berlyne, 1949; Scott,
1966). This theory originated from the Yerkes-Dodson Law (Yerkes and Dodson, 1908) and
motivated for an effective and efficient performance and to achieve goals. Without this
activation the individual is likely to fail the work. Yet, there is an upper limit to activation
beyond that the individual gets overworked and over stressed with the result of a performance
reduction. This is exactly what Yerkes and Dodson (1908) propose: a curvilinear (or inverted-
U) relationship between workload and job performance implying that performance increases
with an increased workload, however, only up to a certain point. Once the workload becomes
4
too high performance decreases. So the performance is best at a moderate level of workload
(Johns and Xie, 1995; Sullivan and Bhagat, 1992; Jex, 1998). At moderate levels of stress
and workload, performance may be improved due to the presence of sufficient stimulation of
the individual to perform tasks effectively, but not too much to shift the individual’s focus
from the task away. At low levels of stress activation may be too low to encourage effective
performance, while at high levels of stress arousal is too high to be beneficial for an effective
task performance.
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Previous research thus provides different explanations for the relationship between
workload and job performance. The above discussion leads to the following first hypothesis
in null form:
A related question deals with the tradeoff between quantity and quality. One
expectation could be that quality decreases monotonically with increasing quantity. The
general assumption is that effort on quality and effort on quantity are substitute efforts and
increasing effort on quantity reduces the effort available for quality (Holmström and Milgrom
quantity and quality can be cognitively demanding. There are psychological reasons for
restricting multitasking in general and even in absence of any incentives (Lee and Taatgen,
2002). Extant psychological research indicates that the ability of an individual to engage in
simultaneous tasks is, at best, limited (Fisch, 2000; Lang, 2001), and at worst, impossible
(James, 1890; Woodsworth, 1921; Broadbent, 1958). For example, research evidence shows
that an individual requires 25 minutes to recover from interruptions such as phone calls or
email. The problem of such dual task interference is estimated to have cost the US economy
650 billion dollars in 2007 (Lohr, 2007). Therefore, tasks with multiple and unrelated
dimensions are also likely have a higher level of overall cognitive overload. When incentive
5
compensation is attached to one of the task dimensions, such as quantity, it is cognitively
easier for the individual to focus on only one task. The individual can justify such effort
performance, then it would have attached a bonus to these other dimensions. In organizations
where quantity is rewarded and all that matters in performance evaluation and incentives is
the quantity, qualitative aspects will suffer even though an incentive scheme based on
quantity considers only “good” output. The focus on quantity leads to a mindset that tends to
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ignore the quality dimension of a task as the strong attention to deliver quantity often comes
along with a certain level of “sloppiness” on other dimensions. This argument is in line with
cognitive research that suggests that individuals simplify multidimensional objectives, such
as quantity and quality, and typically prioritize one dimension over another one (Payne,
Bettman, and Johnson, 1993). Based on this literature that is not entirely clear in the
directional effect of quantity and quality, the second hypothesis in null form is stated as
follows:
H2. There is no relationship between the quality of output and the quantity of output.
Research Method
Archival data of a company is collected from a period of three years and eight months
from January 2010 until August 2013. In order to avoid the usage of falsified and subjective
data for the analysis, no self-reported data is used, but objective data recorded by a computer
objective measures, such as productivity, amount of complaints, working hours, age, and
employment type. In addition, employees are exposed to real and natural working situations,
which decrease the chance for bias in contrast to laboratory settings which tend to be biased
6
To test the hypothesis, changes in employee performance need to be identified. Data
are obtained from one single department of a company and from only one task performed by
the employees. Working conditions remain the same for all sample employees throughout the
sample period. This ensures a high accuracy, comparability, and reliability of the study.
Sample Company
Data was collected from employees working in the logistics department of a mid-size
grocery B2B supplier. The company has been founded 15 years ago and is located in
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Germany. One of the core competencies and principles of the company is besides its
excellent service and quality, a fast delivery service of grocery products to its clients in
The grocery industry is an ideal setting because high fluctuations in workload occur
throughout a year. Peak times for high amounts of orders can be recorded especially before
Christmas and Eastern. So such a setting in a fluctuating industry makes it possible to identify
changes in the amount of workload and the corresponding effects on job performance of
employees.
automatically in detail, as well as customer complaints data which can be traced back to each
Furthermore, the logistics departments represent in this case a of physical and mental
work. Some work is done physically, however most of the work is considered to be mental
work. Forklifts are used to transport and position boxes and pallets in the warehouse in order
to store them in the right locations or place them for delivery into trucks. Only the scanning
and checking of products is done manually by employees, which requires physical work.
7
The tasks which need to be fulfilled remain constant all the time. During peak periods
the only aspect which changes, is the amount of boxes the employees need to process,
however, the nature of the task to process the boxes does not change. Thus, it constitutes an
appropriate setting to really identify changes in job performance during different order
amount periods and make them comparable. If task nature was changed enormously it would
be difficult to identify employee performance changes and it would be even more difficult to
compare outcomes.
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Sample Characteristics
The sample which has been taken for the analysis consists of N=9210 cases from 27
employees between the age 21 and 55, whereas the main sample portion (46.2%) is between
the ages of 30 and 40 years. 35% of the employees are 40 to 50 years old, 12% are 20 to 30
years, and 7 % are above 50 years. All employees from this logistics department are male and
are experienced workers as they have been working for the company for at least 5 years,
except for those who entered the company during the sample period. The job and tasks to be
fulfilled in this logistics department are the same for all employees working there. A
computer randomly chooses which employee receives which order to process, so that the luck
of draw decides which employee receives the bigger orders which may be faster to process.
In addition to a salary a variable payment of 0.06 € is paid per processed box to the employee
who has processed the box. Thus, an employee who processed 100 boxes, receives 100 × .06
package containing 6 bottles of wine, but it also may be a package containing 20 frozen bags
of vegetables or a package containing 50 bags of instant soup. Thus, size and weight of boxes
may vary, however variable payment always remains identical. Further, processing of boxes
is not limited to constraints of a supply chain. Boxes that are ordered can always be
processed. This is a necessary condition for this study as the performance might be affected
8
then by limitations of the work processes and not the human physical and cognitive
limitations.
Measures
It was possible to obtain company record data from the period January 2010 until
August 2013 (all data recorded on daily basis) containing the following information:
Employee names, employee age, per employee: boxes processed per day, per employee:
working hours per day, customer complaints received that can be traced back to the employee
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who was responsible for the order and the processed boxes, amount of orders received per
day (demand).
Performance
Quality of performance includes the fact how well the job has been done, and quantity
includes the volume of the output produced by the individual (Viswesvaran, et al., 2002).
This can be measured and analyzed with the obtained company data. The quantitative
performance can be measured by analyzing the amount of boxes processed per time unit per
employee (daily boxes processed by employee / daily hours worked in sample department),
which is an efficiency measure indicating the number of boxes processed given a certain
period of time. Quality of job performance is measured by the daily amount of customer
will be classified by weekly order amount. From the study conducted by Banker et al. (2001)
it is known, that performance decreases or increases gradually and not immediately. Thus,
differences. Small daily changes in performance may be due to the luck of draw, as one
9
employee might be lucky to receive a bigger order size. Such small changes may also be due
to the fact that box sizes vary. An employee may be lucky to receive orders with only small
boxes which are easier to process, whereas another employee may only receive orders with
big boxes on a certain day. To overcome these issues, longer periods need to be classified. A
decrease or increase of performance during a longer period may be more likely to be due to
The classification has been made on weekly basis based on input from the field site:
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with less than 40.000 ordered boxes in a week, the period has been designated as low order
amount period; with 40.001 up to 50.000 boxes, the period is designated as medium order
amount period; and during a week with more than 50.000 ordered boxes, the designation is
For the analysis, working hours and employee age are included in the data obtained
Results
Descriptive statistics
The sample consists of 9,210 cases from 27 employees. 62% of cases belong to the
medium order amount period, whereby only 12% to low and 25% to high. Of all cases there
are 73% complaints-free, 27% show 1 – 5 complaints. Descriptive statistics are described in
table 1.
-table 1 here-
Models
Hypotheses are tested with two models. Given that the data is longitudinal data, the
models are tested with a clustered regression analysis. Clustered regression analysis takes
into account multiple observations over time and the possible correlation of individual
observations (for a discussion see Petersen 2009). In line with prior research using time-series
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data, clustered regression analysis is an adequate technique for the analysis of this data
(Petersen, 2009). The first model (Model 1) is a clustered regression containing boxes/hour as
dependent variable:
where Boxes/hour is the number of boxes processed per hour by an employee, dLow is a
dummy variable that equals one for a low-order period and zero otherwise, dMedium is a
dummy variable that equals one for a medium-order period and zero otherwise, Age is the
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employee age in years, and Workhrs is the total number of hours an employee is working in
the job on that day. The reason for these two control variables is that age could possibly
influence the productivity of employees, so that results could be driven more by age than by
job workload. Further, short or long days can have an influence on the efficiency of the
employee’s output. For reasons of clarity, the model is also tested without the two control
The second model (Model 2) is a clustered logistic regression model with Complaints
as dependent variable, where one equals at least one complaint for a particular day for an
where variables are specified as in Model 1. If the coefficient for the variable Boxes/hour is
significant, hypothesis 2 has to be rejected. Here as well, the two control variables could
possibly affect the dependent variable. Similar to model 1, the model is tested also without
these control variables and results are reported in the next section.
Hypotheses Testing
Results of the models are provided in Table 2. The relationship between the order
period and the dependent variable of Model 1 are shown in Figure 1. As can be seen in the
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figure, the relationship looks like an inverted U-shape, suggesting a low performance in high
order periods and low order periods, but peak performance at medium order periods.
Table 2, Panel A, shows the results for the first model (Model 1) with quantitative
performance (box/hour) as dependent variable. Results confirm statistically the shape of the
relationship between workload and quantitative performance (Figure 1). In particular, the
coefficients of the variables dLow and dMedium are positive and significant (α1 = 16.95,
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performance is significantly larger at low levels of workload, peaks at medium levels, and is
lowest in periods of high workload. There is thus a pattern of an inverted U-shape of the
relationship between job workload and quantitative output. Results are robust to a model
dMedium + ε.1
Figure 2 shows the relationship between the number of boxes per hour and the
number of complaints per box processed. The relationship is negative, which is first evidence
against H2.
Results for Model 2 are shown in Table 2, Panel B. Whereas in Figure 2 shows a
continuous variable of output quality (number of complaints per box), the model to test the
relationship between quantity and quality uses a dummy variable in order to see effects of the
independent variable better.2 Statistical results of the logistics regression indicate that higher
output, measured as boxes processed per employee per hour is negatively associated with
customer complaints (α1 = -0.08, p<0.01). That is, more boxes processed per hour are
12
though the coefficient is small, it is economically significant as the dependent variable is a
dummy variable and the independent variable varies sufficiently high. Based on these results,
H2 can thus be rejected. Results are robust to a model specification without control variables:
Based on the finding that quantitative output is highest under medium levels of
workload, and lower under low and high levels of workload, the quality of output is thus also
qualitative employee task performance and provides evidence of the general shape of this
relationship. Results reveal that there is an inverted U-shape relationship between workload
and quantitative task performance. The performance of employees is highest when workload
is moderate, but decreases when workload is low and high (Jex, 1998; Johns and Xie, 1995;
Sullivan and Bhagat, 1992). The qualitative performance is linearly associated with
increases also the quality of output. This sheds light on the tradeoff between quantity and
quality of output and provides evidence that the tradeoff is in fact less of a tradeoff then often
predicted. Given that the two aspects of performance, i.e., quantity and quality, are related,
output quality is highest under moderate levels of workload where quantitative output is at a
peak. At low and high levels of workload where quantity of output is also lower, quality of
output is also lower. This study adds to the existing literature by examining workload and
performance in a highly controlled field setting. This study examines this relationship in a
3
Analysis of model 2 without control variables provides a coefficient of α1 = -0.06, p<0.01.
13
real company setting and therefore adds to the empirical literature. Combined with prior
research, results offer several implications for managers. One of the most important
implications refers to job design. Managers should try to find a balanced workload for their
employees in order to maximize the quantitative performance and to keep quality problems
low. Too high and too low workload leads to decreases in quantitative performance. A well-
established HR controlling system might help to balance the workload. To handle workload
workers to handle time-pressured high order amount periods (Shaw and Weekley, 1985).
This study is subject to certain limitations. The first limitation of this study is the
this study. Job performance is defined as task performance measured by quality and quantity
whereby task performance has been reduced to one single task in the logistics department to
construct whereby many other crucial factors may play a significant role. As for instance
Kahn and Byosiere (1992) or Kahya (2007) state, absenteeism might also play a role, as well
performance might not only be caused by the variables presented in this current study, but
also by other factors, which have not been considered here. Performance changes might also
occur due to intra-group relations. The performance of one employee may influence the
performance of other employees in the group. So, stressors at the individual level may be
factors as intra-group relations may be of interest in terms of the effect on performance for
future research. Further, different personalities of workers are not considered (Anderson,
1976). Each single employee might have a different reaction to workload and might feel more
14
or less stressed by a given level of workload. This might be taken into account for future
research.
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15
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Short Biography
Alexander Brüggen is Associate Professor Management Accounting at Maastricht University.
His research interests are in the area of capital budgeting, incentive design, performance
measures, and budgeting, using experimental research designs as well as archival and field
studies. Alexander’s work has been published in Accounting, Organizations and Society,
Journal of Management Accounting Research, Contemporary Accounting Research and
Economics Letters. His research has been awarded with several prizes. His study on the U.S.
automotive industry entitled “Drivers and Consequences of Short-Term Production
Decisions: Evidence from the Auto Industry” and published in Contemporary Accounting
Research received the “Highest Impact on Practice” Award of the American Accounting
Association, another study was awarded the “Best Paper Award” of the Journal of
Management Accounting Research, and his dissertation won the Runner-Up of the Best
Dissertation Award of the American Accounting Association.
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1
Fig. 1: Relationship beween Workload and
Quantitative Performance
150
145
140
Boxes processed per hour
135
130
125
120
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115
110
105
100
low medium high
Workload
0.005
Complaints per Box
0.004
0.003
0.002
0.001
0
50 100 150
Boxes handled per hour
2
TABLE 1: Descriptive Statistics
3
TABLE 2
R-squared = 0.57
PANEL B: Clustered logistics regression of workload on qualitative performance
(complaints)
(n=9210 in 27 clusters)
R-squared = 0.44