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- Ogasawara Toru
- Kobe University
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- Sakuma Tomohiro
- Matsuyama University
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- Miya Hiroshi
- Kobe University
Bibliographic Information
- Other Title
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- 業績評価のバイアスが 昇進の意思決定に与える影響
- ギョウセキ ヒョウカ ノ バイアス ガ ショウシン ノ イシ ケッテイ ニ アタエル エイキョウ
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Abstract
Some studies have insisted that leniency and centrality bias have bad effect on the relationship performance evaluation and promotion decision. However, there has been no empirical evidence for this effect because such an archival data with performance evaluation is unavailable. Our analysis toward an archival data in a listed company reveals that leniency bias has little effect on promotion decision while centrality bias drive the relationship between promotion decisions and performance evaluation. This result suggest that centrality bias can reduce the usefulness of performance evaluation for promotion decision.
Journal
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- Accounting Progress
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Accounting Progress 2016 (17), 95-106, 2016
Japan Accounting Association
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Details 詳細情報について
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- CRID
- 1390852182144483840
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- NII Article ID
- 130008083199
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- NII Book ID
- AA11552842
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- ISSN
- 24359947
- 21896321
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- NDL BIB ID
- 027736202
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- Text Lang
- ja
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- Data Source
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- JaLC
- NDL
- CiNii Articles
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- Abstract License Flag
- Disallowed