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
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موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
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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
Journal: Advances in Accounting - Volume 23, 2007, Pages 85-111
نویسندگان
Steven E. Kaplan, Michael J. Petersen, Janet A. Samuels,