Our contribution to the behavioral accounting literature is twofold. First, studying which specific control features increase psychological perceptions of empowerment by lower-level workers is important given the strong links between empowerment, motivation, and performance noted for managers in prior literature. Specifically, we examine the effects of certain types of performance feedback and performance-based rewards on three dimensions of empowerment. Second, our study finds that performance feedback and performance-based rewards do not have the same effects on the dimensions of empowerment as found in Spreitzer‘s (1995) survey of managers. This implies that control features that empower managers may not empower lower-level employees. Thus, further research is needed on how to increase the psychological feelings of empowerment for these workers.