Thrusday June 6, 2019 (10AM to11:30)
Subjective performance measures and perceived procedural justice: Exploring the combined effects of uncertainty and trust
Pascal Langevin , Professor
emlyon business school, France
Empirical research on subjectivity in performance evaluations has produced mixed results. Although subjective measures can reduce some shortcomings of objective measures, they can also lead to biased evaluations. Our study aims to reconcile some of the conflicting findings of previous studies by exploring how contextual factors moderate the effects of subjectivity on evaluated managers’ fairness perceptions of performance evaluations. Based on a vignette survey with 418 managers, our findings show that uncertainty and trust in the supervisor are two key variables that interact to set the conditions under which adding subjective performance measures improves the perception of fairness. In particular, adopting mixed evaluation measures that combine objective and subjective performance measures improves perceptions of procedural fairness only in situations in which managers trust their supervisors while facing high levels of uncertainty. On the other hand, using mixed performance measures instead of purely objective ones decreases perceived procedural fairness for those managers who have little trust in their supervisors and for whom there is low uncertainty regarding the achievement of objectives.
Furthermore, based on qualitative comments and supplementary analyses, our study shows that managers form their global perceptions of fairness along two justice dimensions. Mixed performance evaluations provide managers with the opportunity to voice their views, whereas fully objective performance evaluations are perceived to be more accurate and free of bias.
Overall, these findings can help companies improve the effectiveness of their performance evaluation systems.
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HEC Montréal, 3000, chemin de la Côte-Ste-Catherine, Montréal, H3T 2A7
Zvi Singer 514-340-1847
Eduardo Schiehll 514-340-6516
Caroline Lambert 514-340-7794
Department of Accounting Sciences
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Professorship de recherche en sociologie de la profession comptable (Caroline Lambert)
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