1-2 of 2
Keywords: subjective performance evaluation
Close
Save search
Follow your search
Access your saved searches in your account
Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles

How Subjective Performance Evaluations of Management Accountants Can be Biased by the News that They Report

Available to Purchase
Sascha Matanovic, Maximilian Schmidt, Arnt Wöhrmann
Journal: Behavioral Research in Accounting
Behavioral Research in Accounting (2022) 34 (2): 83–100.
https://doi.org/10.2308/BRIA-2020-012
Published: 01 September 2022
... to the decision-maker. Our study shows that subjective performance evaluations provided by these decision-makers can be biased. The results and implications for theory and practice are discussed. JEL Classifications: M12; M41; D91. 1 4 2020 1 4 2022 2022 management accounting internal...
View articletitled, How Subjective Performance Evaluations of Management Accountants Can be Biased by the News that They Report
Open the PDF for How Subjective Performance Evaluations of Management Accountants Can be Biased by the News that They Report in another window
Add to Citation Manager for How Subjective Performance Evaluations of Management Accountants Can be Biased by the News that They Report
Journal Articles

Selective Attention as a Determinant of Escalation Bias in Subjective Performance Evaluation Judgments

Available to Purchase
Stephan Kramer, Victor S. Maas
Journal: Behavioral Research in Accounting
Behavioral Research in Accounting (2020) 32 (1): 87–100.
https://doi.org/10.2308/bria-18-021
Published: 01 March 2020
...Stephan Kramer; Victor S. Maas ABSTRACT We use an experiment to examine escalation bias in subjective performance evaluations. Participants assume the role of manager and evaluate the performance of an employee based on a balanced-scorecard-type performance report. We manipulate whether managers...
View articletitled, Selective Attention as a Determinant of Escalation Bias in Subjective Performance Evaluation Judgments
Open the PDF for Selective Attention as a Determinant of Escalation Bias in Subjective Performance Evaluation Judgments in another window
Add to Citation Manager for Selective Attention as a Determinant of Escalation Bias in Subjective Performance Evaluation Judgments
Includes: Supplementary data