Using the balanced scorecard for strategic communication and performance management

C Oliveira, A Martins, MA Camilleri… - … communication in the …, 2021 - emerald.com
There is a relationship between the organizations' strategic objectives and their corporate
communications. The latter is an important feature of organizational performance …

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 …

Differential weighting of objective versus subjective measures in performance evaluation: experimental evidence

NT Dai, X Kuang, G Tang - European Accounting Review, 2018 - Taylor & Francis
In this paper, we conduct two experiments to investigate how managers' differential
weighting of objective versus subjective measures affects their performance-evaluation …

Target setting with compensation discretion: How are ex ante targets affected when superiors have ex post discretion?

R Martin, T Thomas - Accounting, Organizations and Society, 2022 - Elsevier
Target setting by superiors and their discretion in compensation decisions are important
interrelated pieces in an organization's control system. Thus, we examine how these …

When one size does not fit all: Using ex post subjective ratings to provide parity in risk-adjusted compensation

SW Anderson, HC Dekker, KL Sedatole… - Management Accounting …, 2020 - Elsevier
Firms typically use a 'one-size-fits-all'(OSFA) compensation contract that specifies a common
formulaic relation between performance and compensation (ie, a performance bonus) for …

The effects of performance report layout on managers' subjective evaluation judgments

VS Maas, N Verdoorn - Accounting and Business Research, 2017 - Taylor & Francis
Managers tend to provide subjective performance evaluations that are relatively high
(leniency) and not very dispersed (compression). This paper reports on an experiment that …

Role difference and negativity bias relevance in strategy review: An experiment

J Handoko, IM Narsa, B Basuki - Cogent Business & Management, 2021 - Taylor & Francis
This study aims to examine whether there are differences between set roles when reviewing
strategy execution in two new regions, especially when the initial period performance …

Behaviour Dynamics Faultline in Auditing Educator: Role Conflict, Proactive Personality, and Group Switching in Standards Acceptance

A Pribadi, C Arifa, S Suyanto - Journal of Accounting and …, 2024 - journal.umy.ac.id
Behaviour Dynamics Faultline in Auditing Educator: Role Conflict, Proactive Personality,
and Group Switching in Standards Acceptance | Pribadi | Journal of Accounting and …

Subjective Evaluation of Professional Employees: Work-Day Duration as a Heuristic to Evaluate Output

S Wick - 2021 - scholars.wlu.ca
The purpose of my dissertation is to investigate how information that should not signal output
quality influences managers' evaluations. To address this objective, I pose the following …

Do sustainability measures matter in managerial appraisal and rewards?

RF Bento, L Mertins, LF White - Beyond Perceptions, Crafting Meaning, 2019 - emerald.com
This experimental study examined whether sustainability performance measures matter in
managerial appraisal and bonus decisions. Participants received financial and non-financial …