Abstract
Previous appraisal research has found that subordinate manager likeability influences appraisal-related judgments. We hypothesize that when performance measures are presented in an unstructured fashion, evaluators will use an affect-consistency heuristic to simplify the task. Alternatively, when a balanced scorecard (BSC) format is used, the structure of the BSC will guide the evaluations so as to lessen the influence of subordinate likeability on evaluators' performance-related judgments. Unexpectedly, we find that the effect of subordinate manager likeability on performance-related judgments is not lessened by the format and structure of the BSC. We also provide supplemental analysis, which demonstrates that subordinate likeability has both a direct and an indirect effect on bonus allocations.
| Original language | English (US) |
|---|---|
| Pages (from-to) | 85-111 |
| Number of pages | 27 |
| Journal | Advances in Accounting |
| Volume | 23 |
| DOIs | |
| State | Published - 2007 |
ASJC Scopus subject areas
- Accounting
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