Disclosure of Relative Performance Information to Branch Managers of Bank X in Samarinda

ABSTRACT: Publicly disseminated relative performance information (RPI) holds significant potential for enhancing employee performance, ultimately driving organizational growth. However, this approach is not without risks, as it may inadvertently foster dysfunctional behaviors that hinder progress. This study investigates the implications of RPI disclosure on the behavior of branch managers (BMs) at Bank X in Samarinda, Indonesia, using a qualitative phenomenological approach. The research focuses on three BMs with varying performance levels: high (BM A), moderate (BM B), and low (BM C). Findings reveal that despite high performance pressure, none of the BMs exhibited dysfunctional behaviors. Instead, personal ethical commitment, organizational culture, and social support emerged as critical factors in mitigating the risks of unethical actions. This study contributes to the understanding of ethical decision-making and behavioral accounting in a regulated banking sector, offering insights for designing performance evaluation systems that encourage motivation while minimizing the potential for dysfunction.

KEYWORDS: Relative Performance Information, Bank, Performance Evaluation, Dysfunctional behavior