JUDGEMENT RELATED ISSUES IN PERFORMANCE EVALUATION
探讨管理会计中绩效评估的两个判断相关问题：确定基准率的困难以及判断易错性对评估有效性的影响。
Performance evaluation of individuals, processes and activities in management accounting involves mostly a clinical judgment on whether or not to investigate a variance between actual performance and standard performance. Two judgment‐related issues are examined in relation to the lack of validity of performance evaluation, namely: a) the difficulty in the determination of the base rate advocated by the normative accounting control models, and b) the evidence on the judgment fallibility and its effect on performance evaluation.