• 主题
高级搜索  >
历史搜索 清空历史
首页> 外文期刊>Management research review >The balanced scorecard: the effects of feedback on performance evaluation
【24h】

The balanced scorecard: the effects of feedback on performance evaluation

机译：平衡计分卡：反馈对绩效评估的影响

获取原文
获取原文并翻译 | 示例
       
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

Purpose - The use of a balanced scorecard (BSC) for performance evaluation is meant to help evaluators make more complete decisions, as they have a variety of financial and non-financial measures to assess. The problem is that users have difficulty taking all of the measures into consideration. The tendency to place more weight on common measures (measures that are the same across divisions) while either ignoring or placing very little weight on unique measures (measures are unique to a particular division) has become known as a "common measures bias". The purpose of this paper is to extend a line of research that works to understand how this common measures bias might be mitigated. Design/methodology/approach - This study examines whether the presence of task property feedback, a form of cognitive feedback, prior to a performance evaluation task, can help evaluators overcome the tendency to rely primarily on common measures. This study used a 2 x 2 experimental design where subjects were asked to evaluate the performance of two managers under either feedback or non-feedback conditions. In the feedback condition, subjects were provided with their supervisor's suggestions about performance evaluation in the use of BSCs. Findings - This study finds that when subjects were given task property feedback, a form of cognitive feedback, they tended to use more unique measures than if they were not given any feedback information at all. Practical implications - In practice, more straight forward and simple feedback information is likely easier for companies to implement and easier for evaluators to follow. Feedback information that is too complex or that requires too much effort may frustrate evaluators, at which point they may abandon the effort. The authors' findings also indicate that direct and clear guidance from me top manager of a business may be seen as pressure by lower-level managers. It is important for top managers to create such a performance evaluation environment so that all BSC measures are considered. Originality/value - The paper finds that when evaluators judge the performance of managers through the use of a BSC, they tend to weight common measures more heavily than they do unique measures, unless they are provided cognitive feedback to cue them into the importance of using all measures. This study is one of many, following LS (2000), documenting a finding of common measures bias in the use of BSCs. Where this study contributes to the literature is in the use of task property feedback, a form of cognitive feedback, to overcome this bias. Since the use of unique measures is a key attribute of BSCs as they help users capture the nuances of a specific division's or firm's strategy, it is crucial that performance evaluators pay careful attention to them.
机译：目的-使用平衡计分卡（BSC）进行绩效评估是为了帮助评估人员做出更完整的决策，因为他们可以评估各种财务和非财务指标。问题是用户难以考虑所有措施。人们倾向于将更多的权重放在共同的度量标准上（跨部门相同的度量标准），而忽略或只重视很少的独特度量值（度量标准对于特定部门是唯一的），这被称为“共同度量标准偏差”。本文的目的是扩展研究范围，以了解如何减轻这种常见措施的偏见。设计/方法/方法-这项研究检查了在绩效评估任务之前，任务属性反馈（一种认知反馈）的存在是否可以帮助评估人员克服主要依靠通用措施的趋势。这项研究使用2 x 2的实验设计，要求受试者评估在反馈或非反馈条件下两名管理人员的表现。在反馈条件下，向受试者提供了其指导者关于使用BSC的绩效评估的建议。研究结果-这项研究发现，与没有任何反馈信息的情况相比，向受试者提供任务属性反馈（一种认知反馈）的趋势是，他们倾向于使用更多独特的方法。实际意义-在实践中，更直接，更简单的反馈信息对于公司而言更容易实施，而评估人员也更容易遵循。过于复杂或需要太多努力的反馈信息可能会使评估人员感到沮丧，这时他们可能会放弃努力。作者的发现还表明，企业高层管理人员直接而明确的指导可能被低层管理人员视为压力。对于高层管理人员而言，创建这样的绩效评估环境非常重要，这样才能考虑所有BSC措施。原创性/价值-该论文发现，当评估人员通过使用BSC来评估经理的绩效时，他们倾向于权衡通用指标而不是独特指标，除非提供认知反馈以提示他们使用经理的重要性所有措施。这项研究是继LS（2000）之后的众多研究之一，该研究记录了对BSC使用中常见措施偏见的发现。该研究对文献的贡献在于使用任务属性反馈（一种认知反馈）来克服这种偏见。由于使用独特的度量标准是BSC的关键属性，因为BSC可以帮助用户把握特定部门或公司策略的细微差别，因此绩效评估人员必须特别注意它们。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号