An Examination of the Effects of Accountability Tactics on Performance Evaluation Judgments in Public Accounting.
基于归因理论，通过88名审计专业人士的实验，研究下属对低绩效的解释（问责策略）如何影响评估者的判断，发现问责策略有显著主效应，并通过因果归因影响绩效评分和未来合作意愿。
Abstract Limited attention has been given to examining how performance evaluators make decisions about a subordinate's behavior. This study, grounded in attribution theory, examines the effects of a subordinate's explanation (accountability tactics) for substandard performance on evaluation judgments. Using data from a laboratory experiment involving 88 experienced audit professionals, a subordinate's use of accountability tactics was hypothesized to interact with available client and subordinate information when auditors' form causal attributions. Contrary to expectation, accountability tactics were found to have a significant main effect only. Causal attributions, in turn, were found to influence both the subjects' end-of-job performance ratings and their tendency to work with a subordinate on future assignments.