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1-7 of 7
Keywords: subjective performance evaluation
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2025) 100 (2): 133–159.
Published: 01 March 2025
... of subjective performance evaluations from a professional team in the Australian Football League (AFL) to investigate three unexamined questions that emerge from the cognitive reconstruction theory of outcome bias. First, I examine whether supervisors’ evaluations that subjectively incorporate information from...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2024) 99 (3): 37–57.
Published: 01 May 2024
.... bonus pools dynamic agency subjective performance evaluation verifiability In providing incentives to employees, supervisors often privately assess employees’ performance using subjective information regarding qualities such as leadership skills, teamwork, or loyalty ( Murphy and Oyer 2001...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2020) 95 (6): 213–233.
Published: 01 November 2020
... ratings is disciplined through a decrease in the supervisors' own performance rating, while the supervisors' skills to provide less compressed and, thus, more informative performance ratings is rewarded through a higher likelihood of promotion. subjective performance evaluation performance evaluation...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2020) 95 (5): 1–21.
Published: 01 September 2020
... 2020 team-based incentives mutual monitoring team member communication subjective performance evaluation In team-based environments, standard performance reports usually provide measures of aggregate team performance but lack objectively-determined measures of individual team member...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2018) 93 (5): 1–22.
Published: 01 September 2018
... subjective performance evaluation Consistent with our predictions, TSC has a positive effect on team performance, and this positive effect is lower in heterogeneous teams. Results are also consistent with our theoretical process in that allocation recommendations are more dispersed in heterogeneous...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2012) 87 (2): 617–644.
Published: 01 March 2012
... for relatively high versus relatively low levels of aggregate performance. The study contributes to the literature on subjective performance evaluation by identifying how social preferences influence managers' use of discretion in evaluation processes. Data Availability: The data from this study...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2011) 86 (4): 1213–1230.
Published: 01 July 2011
...Jasmijn C. Bol; Steven D. Smith ABSTRACT We examine how subjective performance evaluations are influenced by the level and controllability of an accompanying measure of a separate performance dimension. In our experiment, supervisors evaluate the office administration performance...