TY - JOUR
T1 - Effects of Subordinate Likeability and Balanced Scorecard Format on Performance-Related Judgments
AU - Kaplan, Steven
AU - Petersen, Michael J.
AU - Samuels, Janet A.
PY - 2007
Y1 - 2007
N2 - 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.
AB - 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.
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U2 - 10.1016/S0882-6110(07)23004-4
DO - 10.1016/S0882-6110(07)23004-4
M3 - Article
AN - SCOPUS:34648816393
SN - 0882-6110
VL - 23
SP - 85
EP - 111
JO - Advances in Accounting
JF - Advances in Accounting
ER -