任务分配中的人才筛选:绝对阈值还是百分位阈值?

Screening Talent for Task Assignment: Absolute or Percentile Thresholds?

Journal of Accounting Research · 2020
被引 9
人大 AFT50UTD24ABS 4*

中文导读

研究了在任务分配中,使用绝对绩效阈值与百分位阈值筛选人才的优劣,发现绝对阈值在任务分配灵活性和防止绩效操纵方面可能更优。

Abstract

ABSTRACT Matching talents to tasks is an important part of job design. Organizations routinely use performance thresholds to group agents by talent. We see thresholds defined both in terms of an individual's own performance (absolute value) and in terms of peer performance (percentile). Intuition suggests a preference for percentile thresholds because the resulting rank‐order statistic is sufficient to assess relative talent. Yet, in the context of a task assignment problem in which the objective is to match talent with task type (using two agents and two task types), we show that absolute thresholds can dominate percentile thresholds under either of two conditions. First, flexibility in task assignment tilts the balance toward absolute thresholds. Second, performance manipulation can adversely affect the inherent advantage of percentile thresholds because they motivate agents to invest relatively more in personally costly influence activities to cast their performance in a favorable light. We examine how these results hold up when there are countably large number of agents and discuss empirical implications.

任务分配绩效阈值绝对阈值百分位阈值人才筛选