严苛评级,更难推销:不同类型的调整如何影响管理者在绩效评估判断中对算法的不对称使用

Tough Ratings, Tougher Sell: How Different Types of Adjustment Affect Managers’ Asymmetric Algorithm Use in Performance Evaluation Judgments

Accounting Review · 2026
被引 0
人大 A+FT50UTD24ABS 4*

中文导读

实验发现管理者在算法给出低评级时更不愿使用,但允许调整算法计算方式(而非仅调整评级本身)能增加使用,这源于对算法理解加深。

Abstract

ABSTRACT Despite the potential of algorithms to improve judgment quality, recent research suggests that individuals may be averse to algorithmic use. We experimentally examine whether and how managers’ use of an algorithm-advised performance rating is influenced by rating valence and the decision rights managers have to adjust the algorithm. We find that managers are less willing to use an algorithm to evaluate subordinate performance when it advises a low, rather than high, rating. We further show that when the algorithm-advised rating is low, allowing managers to adjust how the algorithm computes the rating, compared with adjusting the rating itself or not allowing any adjustment, increases algorithmic use. Further analyses show this effect to be consistent with managers’ increased understanding of an algorithm when involved in its computation. Our findings inform organizations’ implementation of performance evaluation algorithms by showing how rating valence and decision rights jointly influence managers’ use of the algorithms.

绩效评估算法算法厌恶评级效价调整决策权