Measures of Accuracy and Congruence in the Performance Evaluation of CPA Personnel: Replication and Extensions
复制并扩展了先前关于CPA公司中绩效评估准确性和一致性的研究，探讨评估标准重要性认知的准确性及与期望的一致性如何影响员工整体绩效。
A major problem in all organizations is to motivate subordinates properly to engage in actions desired by superiors. For years, performance evaluation of subordinates has been a major procedure followed in organizations to achieve motivation. While the need for performance evaluation is well recognized, the process is not without problems. Numerous cases in which performance evaluation has contributed to poor performance have been documented (e.g., Hopwood [1973], Ridgway [1956]). This should not be too surprising, since we do not completely understand the interaction between performance evaluation and human behavior. Indeed, this lack of knowledge provides the motivation for the extensive literature in psychology which examines performance evaluation issues.1 Recently, this issue has been studied within CPA firms by Jiambalvo [1979] and Maher, Ramanathan, and Peterson [1979]. In the latter study it was found that accuracy in assessing the importance of evaluation criteria and congruence between the perceived and desired importance of evaluation criteria are related to the overall performance of CPA firm employees. The purpose of this paper is to provide further evidence on the importance of accuracy and congruence in CPA firms. Almost every behavioral accounting study ends with the caveat that