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什么决定了管理者对主观绩效信息的使用?

What determines managers' use of subjective performance information?

Accounting and Business Research · 2025
被引 1
人大 BABS 3

中文导读

通过调查515名一线管理者,发现他们在评估下属时平均75%依赖主观信息,且客观信息质量低、主观信息质量高时使用更多,但需要证明评估结果时使用更少。

Abstract

We investigate front-line managers' use of subjective performance information when evaluating their subordinates. Subjective information is based on impressions, feelings, and opinions that can come from managers themselves or others such as co-workers or clients. We theorise that managers' use of subjective performance information will increase when objective information is of lower quality and when subjective information is of higher quality. We also expect that managers will rely less on subjective information when the need to justify the evaluation results is higher. Using a survey of 515 front-line managers, we find that subjective information is important in evaluating rank-and-file employees' performance, with managers placing an average weight of 75% on it. Consistent with our predictions, we find that subjective information is used more when task programmability (a proxy for objective information quality) is higher and is used less when employees perform less well and when the evaluation results have incentive consequences (both are proxies for the need for justification). We also find that, relative to their own subjective opinions, managers treat subjective opinions of third parties as more similar to objective information. This highlights the need for future research to distinguish between these two types of subjective information.

绩效评估主观信息管理决策人力资源管理