Forced Rating Systems from Employee and Supervisor Perspectives

نویسندگان

چکیده

Many firms use forced rating systems in which supervisors must evaluate employees according to a predefined distribution. We develop new theory suggesting that ratings are less likely enhance performance when assess subjective dimensions of employee (e.g., creativity), but can have some harmful side effects. In laboratory experiment, work on creative task, and rate their performance. do not find any difference the employees’ or effort task setting between free ratings. do, however, create higher stress for (ex post scales biomarkers). Higher turn mitigates positive effect creativity. Furthermore, we actual creativity explains supervisors’ under Instead, factors unrelated creativity, such as eloquent writing strategic gaming behavior, matter more. Results an additional online experiment confirm differently tasks where needs be evaluated subjectively compared objective measures available.

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ژورنال

عنوان ژورنال: Journal of Accounting Research

سال: 2021

ISSN: ['0021-8456', '1475-679X']

DOI: https://doi.org/10.1111/1475-679x.12388