Discretion and bias in performance evaluation: the impact of diversity and subjectivity

F. Moers

doi:10.1016/j.aos.2003.11.001

Discretion and bias in performance evaluation: the impact of diversity and subjectivity

F. Moers^*

^*Corresponding author for this work

Research output: Contribution to journal › Article › Academic › peer-review

Abstract

This paper examines the impact of performance measure diversity and the use of subjective performance measures on performance evaluation bias. The empirical results indicate that both performance measure diversity and subjectivity are positively related to performance evaluation bias. More specifically, i find that the use of multiple objective performance measures and the use of subjective performance measures are related to more compressed performance ratings and more lenient performance ratings, which could result in problems in personnel decisions and future incentives.

Original language	English
Pages (from-to)	67-80
Number of pages	14
Journal	Accounting Organizations and Society
Volume	30
Issue number	1
DOIs	https://doi.org/10.1016/j.aos.2003.11.001
Publication status	Published - 1 Jan 2005

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title = "Discretion and bias in performance evaluation: the impact of diversity and subjectivity",

abstract = "This paper examines the impact of performance measure diversity and the use of subjective performance measures on performance evaluation bias. The empirical results indicate that both performance measure diversity and subjectivity are positively related to performance evaluation bias. More specifically, i find that the use of multiple objective performance measures and the use of subjective performance measures are related to more compressed performance ratings and more lenient performance ratings, which could result in problems in personnel decisions and future incentives.",

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AB - This paper examines the impact of performance measure diversity and the use of subjective performance measures on performance evaluation bias. The empirical results indicate that both performance measure diversity and subjectivity are positively related to performance evaluation bias. More specifically, i find that the use of multiple objective performance measures and the use of subjective performance measures are related to more compressed performance ratings and more lenient performance ratings, which could result in problems in personnel decisions and future incentives.

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Discretion and bias in performance evaluation: the impact of diversity and subjectivity

Abstract

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