Effects of Subordinate Likeability and Balanced Scorecard Format on Performance-Related Judgments

Steven Kaplan, Michael J. Petersen, Janet A. Samuels

Research output: Contribution to journalArticle

14 Scopus citations

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 languageEnglish (US)
Pages (from-to)85-111
Number of pages27
JournalAdvances in Accounting
Volume23
DOIs
StatePublished - 2007

ASJC Scopus subject areas

  • Accounting

Fingerprint Dive into the research topics of 'Effects of Subordinate Likeability and Balanced Scorecard Format on Performance-Related Judgments'. Together they form a unique fingerprint.

  • Cite this