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- Ogasawara Toru
- Faculty of commerce, Kumamoto Gakuen University Graduate School of Business Administration, Kobe University
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- Hayakawa Sho
- Faculty of commerce, University of Marketing and Distribution Sciences Graduate School of Business Administration, Kobe University
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- Yoshida Masayuki
- Faculty of economics, management & information science, Onomichi City University Graduate School of Business Administration, Kobe University
Bibliographic Information
- Other Title
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- 相対評価における追加的なモニタリング
- ソウタイ ヒョウカ ニ オケル ツイカテキ ナ モニタリング
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Description
<p>A problem of relative evaluation is that the efforts of evaluatees cannot be drawn out when there is a large difference in abilities among them. This study focuses on additional monitoring as a solution to this problem. Additional monitoring means that the evaluator collects additional information other than performance measures and uses it for evaluation. For example, this is the case where a final relative evaluation is conducted by adding the discretion of the evaluator such as emotional evaluation and ability evaluation. According to the results of analysis in this study, even if there is a difference in ability between the evaluatees, additional monitoring can draw out the efforts of the evaluatees.</p>
Journal
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- The Journal of Management Accounting, Japan
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The Journal of Management Accounting, Japan 29 (1), 19-31, 2021-03-31
The Japanese Association of Management Accounting
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Keywords
Details 詳細情報について
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- CRID
- 1390287525778889600
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- NII Article ID
- 130008009106
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- NII Book ID
- AN10538994
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- ISSN
- 24340529
- 09187863
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- NDL BIB ID
- 031419908
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- Text Lang
- ja
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- Data Source
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- JaLC
- NDL
- CiNii Articles
- KAKEN
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- Abstract License Flag
- Disallowed