强制评级体系:员工与主管视角

Forced Rating Systems from Employee and Supervisor Perspectives

Journal of Accounting Research · 2021
被引 22
人大 AFT50UTD24ABS 4*

中文导读

研究强制评级体系对员工创造力评估的影响,发现其不提升绩效但增加员工压力,且使主管更依赖非创造力因素(如文笔)进行评分。

Abstract

ABSTRACT Many firms use forced rating systems in which supervisors must evaluate employees according to a predefined distribution. We develop new theory suggesting that forced ratings are less likely to enhance performance when supervisors assess subjective dimensions of employee performance (e.g., creativity), but can have some harmful side effects. In a laboratory experiment, employees work on a creative task, and supervisors rate their performance. We do not find any difference in the employees’ performance or effort in a creative task setting between forced and free ratings. We do, however, find that forced ratings create higher stress for employees (ex post stress scales and biomarkers). Higher stress in turn mitigates the positive effect of effort on creativity. Furthermore, we find that actual creativity explains less of supervisors’ ratings of employees’ performance under forced ratings. Instead, factors that are unrelated to actual creativity, such as eloquent writing and strategic gaming behavior, matter more. Results of an additional online experiment confirm that forced ratings work differently in tasks where performance needs to be evaluated subjectively compared to tasks where objective measures are available.

强制评级系统员工压力创造力评估主观绩效评价