The performance of performance appraisal systems: A theoretical framework for public organizations

M Barbieri, L Micacchi, F Vidè… - Review of Public …, 2023 - journals.sagepub.com
Performance appraisal (PA) plays a strategic role in public sector human resource
management (HRM), acting as a driver for better performance. Drawing from previous …

Pay Transparency as a Moving Target: A Multistep Model of Pay Compression, I-Deals, and Collectivist Shared Values

MN Wong, BH Cheng, LWY Lam… - … of Management journal, 2023 - journals.aom.org
Drawing from research on the transparency-privacy dilemma in management, we theorize
that firm-level pay transparency elicits a multistep process involving managers and …

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

JC Bol, S Kramer, VS Maas - Accounting, Organizations and Society, 2016 - Elsevier
Prior research has shown that managers tend to compress ratings when subjectively
evaluating employees and that such compression can have negative organizational …

Objectivity and subjectivity in performance evaluation and autonomous motivation: An exploratory study

J Kunz - Management Accounting Research, 2015 - Elsevier
A considerable body of accounting research has analysed the effectiveness of subjective
performance assessment to compensate for the shortcomings of objective performance …

How adopting new performance measures affects subjective performance evaluations: Evidence from EVA adoption by Chinese state-owned enterprises

F Du, DH Erkens, SM Young… - The Accounting …, 2018 - publications.aaahq.org
This study investigates how adopting new performance measures affects the decision
process through which supervisors make subjective adjustments. In our setting, the Chinese …

Subjectivity in performance evaluations: a review of the literature

S Wick - Accounting Perspectives, 2021 - Wiley Online Library
Subjectivity is an important element of employees' performance evaluations because its use
can motivate employees and improve their productivity. Given this importance, it has been a …

[HTML][HTML] Relación entre los sistemas de contabilidad y control de gestión y los sesgos en la evaluación y toma de decisiones

E Lopez-Valeiras, J Gomez-Conde… - Revista Facultad de …, 2016 - scielo.org.co
Los directivos realizan evaluaciones y toman decisiones que pueden estar sesgadas y,
como consecuencia, provocar efectos contrarios a los deseados en el rendimiento …

The moderating role of decision mode in subjective performance evaluation

DD Fehrenbacher, AKD Schulz, K Rotaru - Management Accounting …, 2018 - Elsevier
We use eye tracking technology to provide a better understanding of cognitive processes
behind biases in subjective performance evaluation. In our experiment, subjective …

Subjective performance evaluation and managerial work outcomes

I Alves, SM Lourenço - Accounting and Business Research, 2023 - Taylor & Francis
Organisations design performance evaluation systems to obtain desired work outcomes.
This study analyses how subjective performance evaluation (SPE), a specific type of …

Teacher evaluation in American schools

B Rowan, SW Raudenbush - Handbook of research on teaching, 2016 - torrossa.com
This chapter examines the practice of teacher evaluation in American schools, focusing
narrowly on the formal evaluation of in-service teachers in Grades K–12 from the …