کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
7341509 1476160 2007 27 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Effects of Subordinate Likeability and Balanced Scorecard Format on Performance-Related Judgments
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
پیش نمایش صفحه اول مقاله
Effects of Subordinate Likeability and Balanced Scorecard Format on Performance-Related Judgments
چکیده انگلیسی
Previous appraisal research has found that subordinate manager likeability influences appraisal-related judgments. We hypothesize that when performance measures are presented in an unstructured fashion, evaluators will use an affect-consistency heuristic to simplify the task. Alternatively, when a balanced scorecard (BSC) format is used, the structure of the BSC will guide the evaluations so as to lessen the influence of subordinate likeability on evaluators' performance-related judgments. Unexpectedly, we find that the effect of subordinate manager likeability on performance-related judgments is not lessened by the format and structure of the BSC. We also provide supplemental analysis, which demonstrates that subordinate likeability has both a direct and an indirect effect on bonus allocations.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Advances in Accounting - Volume 23, 2007, Pages 85-111
نویسندگان
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