Understanding the concept of subjectivity in performance evaluation and its effects on perceived procedural justice across contexts

This study explores the notion of subjectivity in performance evaluation as a multidimensional concept, including ex ante specified and ex post subjective evaluation, which are determined at different phases of an evaluation period. This distinction is important as these subjectivity types have diff...

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Published inAccounting and finance (Parkville) Vol. 62; no. 3; pp. 4079 - 4108
Main Authors Tran, Thuy‐Van, Järvinen, Janne
Format Journal Article
LanguageEnglish
Published Clayton Blackwell Publishing Ltd 01.09.2022
Subjects
Management accounting
Middle management
Organisational justice
Performance evaluation
Procedural justice perceptions
Subjectivity
Subjectivity in performance evaluation
Vietnam
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Summary:This study explores the notion of subjectivity in performance evaluation as a multidimensional concept, including ex ante specified and ex post subjective evaluation, which are determined at different phases of an evaluation period. This distinction is important as these subjectivity types have different purposes and varying impacts on organisational outcomes. Based on a survey of 160 Vietnamese middle managers, we uncover their assorted impacts on perceived procedural justice across contexts of formalisation and job autonomy. As such, this study seeks to offer important insights on the literature of subjective evaluation and organisational justice.
Bibliography:The authors would like to acknowledge with thanks the valuable comments and guidance from the editor Gary Monroe and the two anonymous reviewers. We are grateful to Anne‐Marie Kruis and Sinikka Lepistö for their comments that helped to improve our questionnaire and paper. In addition, we acknowledge with gratitude the comments of participants in the Finnish Accounting Tutorial 2019 (Lappeenranta), Management Control Association Doctoral Colloquium and Conference 2019 (London), the 16th Annual Conference for Management Accounting Research (ACMAR) 2020 (Vallendar) and the research seminars at Oulu Business School. Thuy‐Van Tran gratefully acknowledges funding from the Foundation for Economic Education.
ISSN:0810-5391
1467-629X
DOI:10.1111/acfi.12916