کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
10436406 911172 2005 14 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Discretion and bias in performance evaluation: the impact of diversity and subjectivity
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
پیش نمایش صفحه اول مقاله
Discretion and bias in performance evaluation: the impact of diversity and subjectivity
چکیده انگلیسی
This paper examines the impact of performance measure diversity and the use of subjective performance measures on performance evaluation bias. The empirical results indicate that both performance measure diversity and subjectivity are positively related to performance evaluation bias. More specifically, I find that the use of multiple objective performance measures and the use of subjective performance measures are related to more compressed performance ratings and more lenient performance ratings, which could result in problems in personnel decisions and future incentives.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Accounting, Organizations and Society - Volume 30, Issue 1, January 2005, Pages 67-80
نویسندگان
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