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被评估者睾酮水平与关键绩效领域感知:一项探索性研究

Evaluatee Testosterone and Perception of Key Performance Areas: An Exploratory Study

European Accounting Review · 2025
被引 0
人大 BABS 3

中文导读

基于睾酮影响选择性感知和地位寻求行为的文献,研究被评估者睾酮浓度与其对关键绩效领域重要性的感知之间的关联,发现正相关关系,且该关系在男性中显著,在女性中不显著。

Abstract

Drawing on the testosterone literature on selective perception and status-seeking behavior, we explore the association between evaluatees’ testosterone concentrations and their perceived importance of key performance areas. Such perceptions likely affect effort directions and may help explain differences in evaluatee achievement. In a single-organization study, we find a positive link between evaluatees’ testosterone concentration and their perceived importance of the key performance areas. This link is robust for a range of controls. When we analyze males and females separately, we find evidence in males but not in females, partial evidence in high-testosterone males and females, but no evidence in low-testosterone males or females. These results point to performance-related perception as a mediator of complex effects of testosterone concentration, and to the benefits of analyzing males and females both jointly and separately. We end by discussing our findings and limitations such as a comparably small sample of males.

会计商业心理学神经科学