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Discretion and bias in performance evaluation: the impact of diversity and subjectivity

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Cited by:

  1. Bellavance, François & Landry, Suzanne & Schiehll, Eduardo, 2013. "Procedural justice in managerial performance evaluation: Effects of subjectivity, relationship quality, and voice opportunity," The British Accounting Review, Elsevier, vol. 45(3), pages 149-166.
  2. Gary E. Bolton & David J. Kusterer & Johannes Mans, 2015. "Inflated reputations: Uncertainty, leniency & moral wiggle room in trader feedback systems," Cologne Graduate School Working Paper Series 06-04, Cologne Graduate School in Management, Economics and Social Sciences, revised 29 Jul 2016.
  3. Puhani, Patrick A. & Yang, Philip, 2020. "Does increased teacher accountability decrease leniency in grading?," Journal of Economic Behavior & Organization, Elsevier, vol. 171(C), pages 333-341.
  4. Hartmann, Frank & Slapnicar, Sergeja, 2009. "How formal performance evaluation affects trust between superior and subordinate managers," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 722-737, August.
  5. Gill, David & Prowse, Victoria & Vlassopoulos, Michael, 2013. "Cheating in the workplace: An experimental study of the impact of bonuses and productivity," Journal of Economic Behavior & Organization, Elsevier, vol. 96(C), pages 120-134.
  6. Noeverman, J., 2010. "Not Just Because it is Fair - The Role of Feedback Quality and Voice in Performance Evaluation," ERIM Report Series Research in Management ERS-2010-048-ORG, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
  7. Rosaz, Julie & Villeval, Marie Claire, 2012. "Lies and biased evaluation: A real-effort experiment," Journal of Economic Behavior & Organization, Elsevier, vol. 84(2), pages 537-549.
  8. Joyee Deb & Jin Li & Arijit Mukherjee, 2015. "Relational Contracts with Subjective Peer Evaluations," Cowles Foundation Discussion Papers 1995, Cowles Foundation for Research in Economics, Yale University.
  9. Lucia Marchegiani & Tommaso Reggiani & Matteo Rizzolli, 2013. "Severity vs. Leniency Bias in Performance Appraisal: Experimental evidence," BEMPS - Bozen Economics & Management Paper Series BEMPS01, Faculty of Economics and Management at the Free University of Bozen.
  10. Upton, David R. & Arrington, C. Edward, 2012. "Implicit racial prejudice against African-Americans in balanced scorecard performance evaluations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(4), pages 281-297.
  11. Shannon W. Anderson & Henri C. Dekker & Karen L. Sedatole, 2010. "An Empirical Examination of Goals and Performance-to-Goal Following the Introduction of an Incentive Bonus Plan with Participative Goal Setting," Management Science, INFORMS, vol. 56(1), pages 90-109, January.
  12. Fochmann, Martin & Sachs, Florian & Weimann, Joachim, 2019. "Managing wages: Fairness norms of low- and high-performing team members," arqus Discussion Papers in Quantitative Tax Research 238, arqus - Arbeitskreis Quantitative Steuerlehre.
  13. Thuy-Van Tran & Sinikka Lepistö & Janne Järvinen, 2021. "The relationship between subjectivity in managerial performance evaluation and the three dimensions of justice perception," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(3), pages 369-399, September.
  14. Marchegiani, Lucia & Reggiani, Tommaso & Rizzolli, Matteo, 2016. "Loss averse agents and lenient supervisors in performance appraisal," Journal of Economic Behavior & Organization, Elsevier, vol. 131(PA), pages 183-197.
  15. David Gill & Zdenka Kissová & Jaesun Lee & Victoria Prowse, 2019. "First-Place Loving and Last-Place Loathing: How Rank in the Distribution of Performance Affects Effort Provision," Management Science, INFORMS, vol. 65(2), pages 494-507, February.
  16. Johannes Berger & Christine Harbring & Dirk Sliwka, 2013. "Performance Appraisals and the Impact of Forced Distribution--An Experimental Investigation," Management Science, INFORMS, vol. 59(1), pages 54-68, June.
  17. B. William Demeré & Karen L. Sedatole & Alexander Woods, 2019. "The Role of Calibration Committees in Subjective Performance Evaluation Systems," Management Science, INFORMS, vol. 65(4), pages 1562-1585, April.
  18. Jan Tichem, 2013. "Leniency Bias in Long-Term Workplace Relationships," Tinbergen Institute Discussion Papers 13-196/VII, Tinbergen Institute.
  19. Kelly K. Wang & Maria Cadiz Dyball & Andy Wang, 2023. "The link between formality and procedural fairness: The influences of precision, sensitivity and role clarity," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(S1), pages 1571-1598, April.
  20. Ji, Yueting & Huang, Qianyao & Liu, Haiyang & Phillips, Caleb, 2021. "Weight bias 2.0: the effect of perceived weight change on performance evaluation and the moderating role of anti-fat bias," LSE Research Online Documents on Economics 111589, London School of Economics and Political Science, LSE Library.
  21. Victor Maas & Raquel Torres-González, 2011. "Subjective Performance Evaluation and Gender Discrimination," Journal of Business Ethics, Springer, vol. 101(4), pages 667-681, July.
  22. John D. Marvel, 2020. "Evolution and egalitarianism: A behavioral account of managers' performance pay decisions," Journal of Behavioral Public Administration, Center for Experimental and Behavioral Public Administration, vol. 3(2).
  23. Martin, Rachel & Thomas, Tyler, 2022. "Target setting with compensation discretion: How are ex ante targets affected when superiors have ex post discretion?," Accounting, Organizations and Society, Elsevier, vol. 97(C).
  24. Frederiksen, Anders & Lange, Fabian & Kriechel, Ben, 2017. "Subjective performance evaluations and employee careers," Journal of Economic Behavior & Organization, Elsevier, vol. 134(C), pages 408-429.
  25. Tim Hermans & Martine Cools & Alexandra Van den Abbeele, 2021. "The role of information accuracy and justification in bonus allocations," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(2), pages 197-223, June.
  26. Bol, Jasmijn C. & Kramer, Stephan & Maas, Victor S., 2016. "How control system design affects performance evaluation compression: The role of information accuracy and outcome transparency," Accounting, Organizations and Society, Elsevier, vol. 51(C), pages 64-73.
  27. Weetman, Pauline, 2006. "Discovering the ‘international’ in accounting and finance," The British Accounting Review, Elsevier, vol. 38(4), pages 351-370.
  28. Bicudo de Castro, Vincent, 2017. "Unpacking the notion of subjectivity: Performance evaluation and supervisor discretion," The British Accounting Review, Elsevier, vol. 49(6), pages 532-544.
  29. Noeverman, J., 2010. "Within- and Between-group Agreement in Supervisor’s Evaluative Behaviours: Do evaluative ‘styles’ exist?," ERIM Report Series Research in Management ERS-2010-002-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
  30. Grabner, Isabella & Martin, Melissa A., 2021. "The effect of horizontal pay dispersion on the effectiveness of performance-based incentives," Accounting, Organizations and Society, Elsevier, vol. 88(C).
  31. Andreas J. Steur & Mischa Seiter, 2021. "Properties of feedback mechanisms on digital platforms: an exploratory study," Journal of Business Economics, Springer, vol. 91(4), pages 479-526, May.
  32. Mandy M. Cheng & Peter F. Luckett & Habib Mahama, 2007. "Effect of perceived conflict among multiple performance goals and goal difficulty on task performance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 47(2), pages 221-242, June.
  33. Wong-On-Wing, Bernard & Guo, Lan & Li, Wei & Yang, Dan, 2007. "Reducing conflict in balanced scorecard evaluations," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 363-377.
  34. O'Connor, Neale G. & Deng, Johnny & Luo, Yadong, 2006. "Political constraints, organization design and performance measurement in China's state-owned enterprises," Accounting, Organizations and Society, Elsevier, vol. 31(2), pages 157-177, February.
  35. Nora Haas & Gerhard Speckbacher, 2017. "Everything Under My Control: CEO Characteristics and the Evaluation of Middle Manager Performance in Small and Medium-Sized Firms," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 18(2), pages 109-128, May.
  36. Gary E. Bolton & David J. Kusterer & Johannes Mans, 2019. "Inflated Reputations: Uncertainty, Leniency, and Moral Wiggle Room in Trader Feedback Systems," Management Science, INFORMS, vol. 65(11), pages 5371-5391, November.
  37. Wei Cai & Susanna Gallani & Jee-Eun Shin, 2023. "Incentive Effects of Subjective Allocations of Rewards and Penalties," Management Science, INFORMS, vol. 69(5), pages 3121-3139, May.
  38. Arshad, Farah, 2020. "Performance management systems in modern organizations," Other publications TiSEM 4c12c340-7550-4f03-8d7f-5, Tilburg University, School of Economics and Management.
  39. Jurjen J.A. Kamphorst & Otto H. Swank, 2018. "The role of performance appraisals in motivating employees," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 27(2), pages 251-269, June.
  40. Maik Lachmann & Rouven Trapp & Felix Wenger, 2016. "Performance Measurement and Compensation Practices in Hospitals: An Empirical Analysis in Consideration of Ownership Types," European Accounting Review, Taylor & Francis Journals, vol. 25(4), pages 661-686, October.
  41. Thuy‐Van Tran & Janne Järvinen, 2022. "Understanding the concept of subjectivity in performance evaluation and its effects on perceived procedural justice across contexts," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 4079-4108, September.
  42. Isabella Grabner & Frank Moers, 2013. "Managers' Choices of Performance Measures in Promotion Decisions: An Analysis of Alternative Job Assignments," Journal of Accounting Research, Wiley Blackwell, vol. 51(5), pages 1187-1220, December.
  43. Radtke, Robin R. & Speklé, Roland F. & Widener, Sally K., 2023. "Flourish or flounder: Do trust-centric management controls encourage knowledge sharing and team performance?," Accounting, Organizations and Society, Elsevier, vol. 107(C).
  44. Narisa Tianjing Dai & Xi (Jason) Kuang & Guliang Tang, 2018. "Differential Weighting of Objective Versus Subjective Measures in Performance Evaluation: Experimental Evidence," European Accounting Review, Taylor & Francis Journals, vol. 27(1), pages 129-148, January.
  45. Chenhall, Robert H., 2008. "Accounting for the horizontal organization: A review essay," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 517-550.
  46. van Rinsum, M., 2019. "Utilizing Incentives and Accountability: In Control in Control?," ERIM Inaugural Address Series Research in Management EIA 2019-078-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam..
  47. Mandy M. Cheng & Cathy Hsieh, 2009. "Transfer Price Negotiation in the Presence of Unequal Bargaining Power: The Effect of a Peer Evaluation Scheme on Inter-divisional Profit Distribution," Australian Accounting Review, CPA Australia, vol. 19(3), pages 195-206, September.
  48. Raymond O. S. Zaal, 2011. "Reinforcing Ethical Behavior through Organizational Architecture: A Hypothesized Relationship," Chapters, in: Killian J. McCarthy & Maya Fiolet & Wilfred Dolfsma (ed.), The Nature of the New Firm, chapter 2, Edward Elgar Publishing.
  49. Luis Garicano & Luis Rayo, 2016. "Why Organizations Fail: Models and Cases," Journal of Economic Literature, American Economic Association, vol. 54(1), pages 137-192, March.
  50. Golman, Russell & Bhatia, Sudeep, 2012. "Performance evaluation inflation and compression," Accounting, Organizations and Society, Elsevier, vol. 37(8), pages 534-543.
  51. Patrick Kampkötter & Dirk Sliwka, 2016. "The Complementary Use of Experiments and Field Data to Evaluate Management Practices: The Case of Subjective Performance Evaluations," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 172(2), pages 364-389, June.
  52. Uwe Jirjahn & Erik Poutsma, 2013. "The Use of Performance Appraisal Systems: Evidence from Dutch Establishment Data," Industrial Relations: A Journal of Economy and Society, Wiley Blackwell, vol. 52(4), pages 801-828, October.
  53. Chenhall, Robert H. & Hall, Matthew & Smith, David, 2013. "Performance measurement, modes of evaluation and the development of compromising accounts," LSE Research Online Documents on Economics 51294, London School of Economics and Political Science, LSE Library.
  54. Irene Trapp & Rouven Trapp, 2019. "The psychological effects of centrality bias: an experimental analysis," Journal of Business Economics, Springer, vol. 89(2), pages 155-189, March.
  55. Victor S. Maas & Niels Verdoorn, 2017. "The effects of performance report layout on managers’ subjective evaluation judgments," Accounting and Business Research, Taylor & Francis Journals, vol. 47(7), pages 731-751, November.
  56. Juho Jokinen & Jaakko Pehkonen, 2017. "Promotions and Earnings – Gender or Merit? Evidence from Longitudinal Personnel Data," Journal of Labor Research, Springer, vol. 38(3), pages 306-334, September.
  57. Marcel Van Rinsum & Frank H.M. Verbeeten, 2012. "The impact of subjectivity in performance evaluation practices on public sector managers’ motivation," Accounting and Business Research, Taylor & Francis Journals, vol. 42(4), pages 377-396, September.
  58. Juho Jokinen & Jaakko Pehkonen, 2021. "The role of personal and relative job performance in promotion decisions," LABOUR, CEIS, vol. 35(4), pages 485-499, December.
  59. Berry, A.J. & Coad, A.F. & Harris, E.P. & Otley, D.T. & Stringer, C., 2009. "Emerging themes in management control: A review of recent literature," The British Accounting Review, Elsevier, vol. 41(1), pages 2-20.
  60. Margaret A. Abernethy & Chung-Yu Hung & Laurence van Lent, 2020. "Expertise and Discretionary Bonus Decisions," Management Science, INFORMS, vol. 66(1), pages 415-432, January.
  61. Christoph Feichter & Isabella Grabner, 2020. "Empirische Forschung zu Management Control – Ein Überblick und neue Trends [Empirical Management Control Reserach—An Overview and Future Directions]," Schmalenbach Journal of Business Research, Springer, vol. 72(2), pages 149-181, June.
  62. Kai A. Bauch & Peter Kotzian & Barbara E. Weißenberger, 2021. "Likeability in subjective performance evaluations: does it bias managers’ weighting of performance measures?," Journal of Business Economics, Springer, vol. 91(1), pages 35-59, February.
  63. Burney, Laurie L. & Henle, Christine A. & Widener, Sally K., 2009. "A path model examining the relations among strategic performance measurement system characteristics, organizational justice, and extra- and in-role performance," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 305-321, April.
  64. Steven J. Kachelmeier & Ben W. Van Landuyt, 2017. "Prompting the Benefit of the Doubt: The Joint Effect of Auditor‐Client Social Bonds and Measurement Uncertainty on Audit Adjustments," Journal of Accounting Research, Wiley Blackwell, vol. 55(4), pages 963-994, September.
  65. Iryna Alves & Sofia M. Lourenço, 2022. "The use of non-financial performance measures for managerial compensation: evidence from SMEs," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(2), pages 151-187, June.
  66. van Veen-Dirks, Paula, 2010. "Different uses of performance measures: The evaluation versus reward of production managers," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 141-164, February.
  67. Breuer, Kathrin & Nieken, Petra & Sliwka, Dirk, 2010. "Social Ties and Subjective Performance Evaluations: An Empirical Investigation," IZA Discussion Papers 4913, Institute of Labor Economics (IZA).
  68. Oindrila Dey, 2018. "Leniency, Status and Output Informativeness," Review of Market Integration, India Development Foundation, vol. 10(1), pages 1-18, April.
  69. Neale G. O'Connor & F. Johnny Deng & Pan Fei, 2015. "Observability and Subjective Performance Measurement," Abacus, Accounting Foundation, University of Sydney, vol. 51(2), pages 208-237, June.
  70. Robert M. Gillenkirch & Heike Kreienbaum, 2017. "What guides subjective performance evaluation: Incentive alignment or norm enforcement?," Review of Managerial Science, Springer, vol. 11(4), pages 933-957, October.
  71. Fernando Martin-Alcazar & Pedro M. Romero-Fernandez & Gonzalo Sanchez-Gardey, 2012. "Effects of Diversity on Group Decision-Making Processes: The Moderating Role of Human Resource Management," Group Decision and Negotiation, Springer, vol. 21(5), pages 677-701, September.
  72. Yu-Lin Chen, 2014. "Determinants of biased subjective performance evaluations: evidence from a Taiwanese public sector organization," Accounting and Business Research, Taylor & Francis Journals, vol. 44(6), pages 656-675, December.
  73. Derfuss, Klaus, 2016. "Reconsidering the participative budgeting–performance relation: A meta-analysis regarding the impact of level of analysis, sample selection, measurement, and industry influences," The British Accounting Review, Elsevier, vol. 48(1), pages 17-37.
  74. Patrick Kampkötter, 2014. "Performance Appraisals and Job Satisfaction," SOEPpapers on Multidisciplinary Panel Data Research 672, DIW Berlin, The German Socio-Economic Panel (SOEP).
  75. Jacobo Gomez‐Conde & Ernesto Lopez‐Valeiras & Ricardo Malagueño & José Carlos Tiomatsu Oyadomari, 2022. "Quality of performance metrics, informal peer monitoring and goal commitment," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 4041-4077, September.
  76. Eddy Cardinaels & Christoph Feichter, 2021. "Forced Rating Systems from Employee and Supervisor Perspectives," Journal of Accounting Research, Wiley Blackwell, vol. 59(5), pages 1573-1607, December.
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