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How control system design affects performance evaluation compression: The role of information accuracy and outcome transparency

Citations

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Cited by:

  1. Maas, Victor S. & Yin, Huaxiang, 2022. "Finding partners in crime? How transparency about managers’ behavior affects employee collusion," Accounting, Organizations and Society, Elsevier, vol. 96(C).
  2. Kusterer, David & Sliwka, Dirk, 2022. "Social Preferences and Rating Biases in Subjective Performance Evaluations," IZA Discussion Papers 15496, IZA Network @ LISER.
  3. 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.
  4. Eric W. Chan & Jeremy B. Lill & Victor S. Maas, 2023. "Promote Internally or Hire Externally? The Role of Gift Exchange and Performance Measurement Precision," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 61(2), pages 493-530, May.
  5. 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.
  6. Giovannoni, Elena & Quarchioni, Sonia, 2019. "Exploring the generative power of performance measurement systems design," The British Accounting Review, Elsevier, vol. 51(2), pages 211-225.
  7. Jasmijn C. Bol & Cassandra Estep & Frank Moers & Mark E. Peecher, 2018. "The Role of Tacit Knowledge in Auditor Expertise and Human Capital Development," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 56(4), pages 1205-1252, September.
  8. Arnold, Markus C. & Artz, Martin & Tafkov, Ivo D., 2024. "The effect of target transparency on managers’ target setting decisions," Accounting, Organizations and Society, Elsevier, vol. 112(C).
  9. Min, Jungwon, 2024. "Near-lies in the era of advanced technology: Anticipation and uncertainty," Technology in Society, Elsevier, vol. 79(C).
  10. David J. Kusterer & Dirk Sliwka, 2025. "Social Preferences and the Informativeness of Subjective Performance Evaluations," Management Science, INFORMS, vol. 71(5), pages 4028-4048, May.
  11. Li, Yelin & Reichert, Bernhard E. & Woods, Alex, 2024. "The interactive effects of performance evaluation leniency and performance measurement precision on employee effort and performance," Advances in accounting, Elsevier, vol. 64(C).
  12. 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.
  13. 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..
  14. Yifei Huang & Matt Shum & Xi Wu & Jason Zezhong Xiao, 2019. "Discovery of Bias and Strategic Behavior in Crowdsourced Performance Assessment," Papers 1908.01718, arXiv.org, revised Oct 2019.
  15. Alexander Brüggen & Victor S. Maas & Alexandra Van den Abbeele, 2021. "Replication in experimental management accounting research - an editorial," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(2), pages 155-160, June.
  16. Rabia Asghar & Zoya Farooq Bhamani Ali & Ayman Taj & Ruby Usman & Asadullah Lakho, 2024. "HR policies and its impact on job satisfaction among employees in FMCGs in Karachi, Pakistan," Bulletin of Business and Economics (BBE), Research Foundation for Humanity (RFH), vol. 13(1), pages 1-7.
  17. 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.
  18. 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.
  19. Maik Lachmann & Rouven Trapp & Felix Wenger, 2024. "Transparency in performance measurement systems: an exploration of rationales and diverging perceptions in the hospital setting," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 35(4), pages 467-507, December.
  20. 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.
  21. 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.
  22. Kai A. Bauch & Barbara E. Weißenberger, 2025. "The Effects of Accountability On Favoritism in Subjective Performance Evaluations: An Eye-Tracking Study," Schmalenbach Journal of Business Research, Springer, vol. 77(4), pages 915-944, December.
  23. Demartini, Maria Chiara & Otley, David, 2020. "Beyond the system vs. package dualism in Performance Management Systems design: A loose coupling approach," Accounting, Organizations and Society, Elsevier, vol. 86(C).
  24. Lavigne, Eric, 2018. "How structural and procedural features of managers' performance appraisals facilitate their politicization: A study of Canadian university deans’ reappointments," European Management Journal, Elsevier, vol. 36(5), pages 638-648.
  25. Max-Frederik Neubert & Barbara Schoendube-Pirchegger, 2025. "Costs and benefits of discretion in performance evaluation and patterns of bias," FEMM Working Papers 25003, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
  26. Eddy Cardinaels & Christoph Feichter, 2021. "Forced Rating Systems from Employee and Supervisor Perspectives," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 59(5), pages 1573-1607, December.
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