Performance Evaluation of Staff Auditors: A Behaviorally Anchored Rating Scale.
通过实地调研开发了用于评估员工审计师绩效的行为锚定评定量表（BARS），并与大型会计师事务所现行评估表对比，指出BARS的潜在优势，为审计行业绩效评估提供新工具。
Abstract This paper describes the results of a field study to develop a Behaviorally Anchored Rating Scale (BARS) for evaluating the performance of staff auditors. The BARS approach is a promising tool widely noted in the industrial psychology literature. Conventional appraisal forms currently employed by major CPA firms are compared to the proposed BARS rating instruments. Several potential advantages of the BARS approach are identified. The process of developing a BARS is outlined, and a preliminary BARS is presented based on the results of the study. Finally, avenues for future research are discussed. Actual field-testing of the costs and benefits of a BARS is needed and encouraged.