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绩效评估中的结果效应:决策过程可观察性与共识

The Outcome Effect in Performance Evaluation: Decision Process Observability and Consensus.

Behavioral Research in Accounting · 1993
被引 0 · 同刊同年前 9%
ABS 3

中文导读

研究在破产预测任务中,结果知识、决策过程可观察性及评估者与被评估者之间的结果共识如何影响绩效评估,发现结果共识与结果知识交互作用,且决策过程可观察性可减轻结果效应。

Abstract

Abstract The potential effects of outcome knowledge on performance appraisal are examined using a bankruptcy prediction task. Independent variables are outcome knowledge, observability of evaluatee's decision processes, and evaluator-evaluatee-outcome agreement. Study of evaluatee's decision process was motivated by results in agency and control theories, whereas evaluator-evaluatee-outcome agreement has not yet been addressed by researchers studying performance evaluation. Results show that (1) evaluator-evaluatee-outcome agreement interacts with outcome knowledge in affecting performance evaluation, and (2) observability of decision process mitigates the outcome effect.

绩效评估结果效应决策过程破产预测控制理论