文章基本信息

标题：The Role of Accountability and BSC in Mitigation of Subordinate Likeability
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作者：Agus Munandar
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2015
卷号：6
期号：1
页码：84-90
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This research attempts to test whether Balanced Scorecard (BSC) and accountability process conditions mitigate subordinate likeability bias. Empirical research has shown that personal attributes affect subordinate performance evaluation (Cardy and Dobbins, 1986) and the allocation of bonuses. The tendency of evaluators to process only information that is consistent with the affective impact on the quality of the measurements (Kennedy, 1995). The research hypotheses are empirically tested using a factorial experimental design 2 X 2 X 2 with two levels of subordinate likeability (Chris Peter or Taylor Graham), two levels of performance measurement format (BSC or random), and two levels of accountability process (accountability or no accountability). Subject of the experiment in this study is undergraduate students who have taken an accounting management and management control systems. The results showed that subordinate likeability negatively affects the objectivity of performance evaluation and bonus allocation. Besides that, this study has found that BSC can mitigate bias subordinate likeability. Subject to accountability conditions, have not found evidence that the effect of subordinate likeability on the objectivity of the evaluation of subordinate performance and the allocation of the bonus will decrease when evaluators are required to explain and give reasons for its decision.
其他摘要：This research attempts to test whether Balanced Scorecard (BSC) and accountability process conditions mitigate subordinate likeability bias. Empirical research has shown that personal attributes affect subordinate performance evaluation (Cardy and Dobbins, 1986) and the allocation of bonuses. The tendency of evaluators to process only information that is consistent with the affective impact on the quality of the measurements (Kennedy, 1995). The research hypotheses are empirically tested using a factorial experimental design 2 X 2 X 2 with two levels of subordinate likeability (Chris Peter or Taylor Graham), two levels of performance measurement format (BSC or random), and two levels of accountability process (accountability or no accountability). Subject of the experiment in this study is undergraduate students who have taken an accounting management and management control systems. The results showed that subordinate likeability negatively affects the objectivity of performance evaluation and bonus allocation. Besides that, this study has found that BSC can mitigate bias subordinate likeability. Subject to accountability conditions, have not found evidence that the effect of subordinate likeability on the objectivity of the evaluation of subordinate performance and the allocation of the bonus will decrease when evaluators are required to explain and give reasons for its decision. Keywords: Subordinate likeability, Balanced scorecard, Process accountability, Consistency affect bias, Divide and conquer heuristic.
关键词：Subordinate likeability; Balanced scorecard; Process accountability; Consistency affect bias; Divide and conquer heuristic.