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Advisor(s)
Abstract(s)
Organisations design performance evaluation systems to obtain desired work outcomes. Thisstudy analyses how subjective performance evaluation (SPE), a specific type of performanceevaluation, is related to managerial work outcomes—turnover intention, organisationalidentification, and performance. To this end, we consider two possible mechanisms:feedback quality and trust in the supervisor. Moreover, we also consider whether addingobjective performance measures to SPE alters these relationships. Based on questionnaire responses from 751 top executives and middle managers in small and medium enterprises,wefind that SPE is negatively related to feedback quality, but this effect is mitigated whenSPE is used jointly with objective performance measures. SPE is not directly related totrust in the supervisor when feedback quality is also considered in the analysis because thetwo mechanisms are inter-related—wefind a positive relationship between feedback qualityand trust in the supervisor. Both mechanisms are negatively related to turnover intention,but only trust in the supervisor is positively related to organisational identification. Finally,both turnover intention and organisational identification are positively related toperformance. Ourfindings suggest that companies using SPE can improve work outcomesby adding objective performance measures to their performance evaluation system.
Description
Artigo publicado em revista científica internacional
Keywords
Subjective performance evaluation Feedback quality Trust Performance
Citation
Alves, I. & Lourenço, S. M. (2023). Subjective performance evaluation and managerial work outcomes. Accounting and Business Research, 53(2), 127-157, DOI: 10.1080/00014788.2021.1959292
Publisher
Taylor & Francis online