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

Maas, Victor S.; Verdoorn, Niels

doi:10.1080/00014788.2017.1324756

Cited by 10 publications

(4 citation statements)

References 60 publications

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“…From a practical perspective, performance evaluation is implemented in many organizations by one person subjectively assigning an overall evaluation (expressed as one key indicator) to another person, based on a selection of measures listed in a performance report (e.g., Maas and Verdoorn 2017). Thus, one person discretionar-ily interprets and weights several performance measures and subjectively determines an evaluation.…”

Section: Subjective Performance Evaluation Using Accounting Informationmentioning

confidence: 99%

Likeability in subjective performance evaluations: does it bias managers’ weighting of performance measures?

2020

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In this paper, we investigate how subordinate likeability induces bias in managers' subjective performance evaluations. Based on the affect-consistency heuristic, we expect managers who use multiple performance measures to subjectively evaluate their subordinates' performance to place greater weight on likeability-consistent performance measures than on likeability-inconsistent measures. Hence, we predict that likeability and performance information interact in affecting managers' performance evaluations. The results of our experiment support this prediction. In line with prior research, we find evidence of likeability bias in subjective performance evaluations: likeable subordinates receive more favorable evaluations than dislikeable ones. We further find that participants adjust their performance evaluations in the presence of likeability-consistent performance information to a greater extent than in the presence of likeability-inconsistent performance information. Thus, in accordance with the affect-consistency heuristic, our results indicate that likeability bias occurs due to a differential, biased weighting of performance measures. Additionally, we find that perceived likeability is also affected by subordinates' performance, which in turn partially mediates the effect of subordinate performance on evaluations: good performers are more likeable than poor performers. Hence, this can exacerbate likeability bias. We discuss the implications of our findings for the design of performance evaluation systems in practice.

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Section: Subjective Performance Evaluation Using Accounting Informationmentioning

confidence: 99%

Likeability in subjective performance evaluations: does it bias managers’ weighting of performance measures?

2020

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“…They attract the reader’s attention, being eye-catching and easy-to-read communication tools (Frownfelter-Lohrke & Fulkerson, 2001; Penrose, 2008; Tufte, 2001; Ying Hill & Milner, 2003). KPI graphs can help accounting users, including those with financial knowledge, to interpret information, by reducing their cognitive effort (Dilla et al, 2013) and allowing the use of their dominant sense, sight (Maas & Verdoorn, 2017).…”

Section: Literature Reviewmentioning

confidence: 99%

Analyst Following, Country’s Financial Development, and the Selective Use of Graphical Information in Corporate Annual Reports

Melis

Aresu

2019

International Journal of Business Communication

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This article investigates whether and how the demand for information at country and firm levels affects the selective use of key performance indicators graphs in corporate annual reports. Our study finds that the country-level and firm-level demands for information provide an incentive, rather than a curb, for a selective display of key performance indicators, which is an important concern in corporate communication and reporting. The external pressure from the demand for information seems to encourage, rather than discourage, impression management. We suggest that annual report readers should use graphical information with caution as companies are likely to provide a self-serving, nonneutral, account of their performance in those contexts where the pressure to perform is higher.

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“…Performance is also commonly obtained from the efforts of employees, to complete assigned tasks based on skills, experience, sincerity, and time constraints. This phenomenon emphasizes three essential influential components, namely (1) skills and interests, (2) understanding and accepting explanations about delegating tasks, as well as (3) roles and motivations (Maas & Shi, 2023). Moreover, performance is linked to the job of an employee, with human resources being considered the most crucial factor toward strong achievement.…”

Section: Introductionmentioning

confidence: 99%

Person-Organization Fit and Employee Performance: Mediation Role Job Satisfaction and Organizational Commitment

Jufrizen,

Khair,

Annisa

et al. 2023

j. Organisasi dan manaj.

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Purpose – This study aimed to investigate and assess the effect of person-organization fit (POF) on employee performance (EP), with job satisfaction (JS) and organizational commitment (OC) acting as mediators. Methodology – Questionnaires were used in this quantitative study, to obtain information from 61 employees, with subsequent analysis implementing the Structural Equation Model SmartPLS 4.0. Results – The results showed that EP was significantly influenced by POF, JS, and OC. This indicated that POF relevantly influenced employee JS. POF and JS also significantly influenced OC. Moreover, the compatibility between employees and organization significantly influenced EP through JS and OC. POF also substantially influenced OC, mediated by JS. Based on the mediation by OC, JS then significantly influenced EP. Originality – This study investigated the employee issues that significantly and widely impacted organizational performance. It also provided a deeper comprehension of the personal relationships between organization fit, employee engagement, and JS.

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

Cited by 10 publications

References 60 publications

Likeability in subjective performance evaluations: does it bias managers’ weighting of performance measures?

Likeability in subjective performance evaluations: does it bias managers’ weighting of performance measures?

Analyst Following, Country’s Financial Development, and the Selective Use of Graphical Information in Corporate Annual Reports

Person-Organization Fit and Employee Performance: Mediation Role Job Satisfaction and Organizational Commitment

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