The Determinants and Performance Effects of Supervisor Bias
The Determinants and Performance Effects of Supervisor Bias
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主管偏见的决定因素和绩效影响
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发表时间：
2008
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通讯作者：
Stan Veuger
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作者：
J. Bol;Stanley Baiman;Antonio Dávila;H. Dekker;C. Ittner;F. Moers;Fernando Penalva;J. Ricart;Stan Veuger
本文考察了宽容和中心偏向的决定因素和绩效效应。对低级别员工的薪酬计划进行了客观和主观绩效衡量的实证分析，得出了两个关键结果。首先，主管偏见的原因包括：员工的绩效，主管和员工之间的组织级别的差异，公司的财务状况，员工-主管关系的持续时间，和主管的特点。这表明主管在评估员工绩效时考虑了自己的个人偏好。第二，管理者偏见影响未来员工的激励。与先前的假设相反，结果表明，有偏见的绩效评级可以有积极和消极的影响激励。宽容偏向对绩效改善有积极影响，而中心偏向对绩效改善有消极影响。鸣谢：我要感谢斯坦·贝曼、安东尼奥·达维拉、亨利·德克尔、克里斯·伊特纳、弗兰克·莫尔斯、费尔南多·佩纳尔瓦、琼·恩里克·里卡特、斯坦·沃格和参加2006年哥本哈根全球管理会计研究研讨会、2006年华盛顿美国会计师协会年会、宾夕法尼亚大学、伦敦经济学院、科罗拉多大学博尔德分校、伊利诺伊大学香槟分校、伦敦商学院、哈佛商学院和南加州大学提出意见和建议。
This paper examines the determinants and performance effects of leniency and centrality bias. An empirical analysis of a compensation plan for low-level employees with both objective and subjective performance measures leads to two key results. First, the causes of supervisor bias include: employee performance, the difference between the organizational level of the supervisor and the employee, the financial position of the firm, the duration of the employee-supervisor relationship, and supervisor characteristics. This indicates that supervisors take their own personal preferences into account when appraising employee performance. Second, supervisor bias affects future employee incentives. Contrary to previous assumptions, the results show that biased performance ratings can have both positive and negative effects on incentives. Leniency bias positively affects performance improvement, while centrality bias has a negative effect on performance. Acknowledgements: I want to thank Stan Baiman, Antonio Davila, Henri Dekker, Chris Ittner, Frank Moers, Fernando Penalva, Joan Enric Ricart, Stan Veuger and seminar participants at the 2006 Global Management Accounting Research Symposium in Copenhagen, the 2006 AAA Annual Meeting in Washington D.C., the University of Pennsylvania, the London School of Economics, the University of Colorado at Boulder, the University of Illinois at UrbanaChampaign, the London Business School, the Harvard Business School and the University of Southern California for their comments and suggestions.