Tran, T., & Järvinen, J. (2022). Understanding the concept of subjectivity in performance evaluation and its effects on perceived procedural justice across contexts. Accounting & Finance, 62(3), 4079–4108. https://doi.org/10.1111/acfi.12916
Understanding the concept of subjectivity in performance evaluation and its effects on perceived procedural justice across contexts
|Author:||Tran, Thuy-Van1; Järvinen, Janne1|
1Oulu Business School, University of Oulu, Oulu, Finland
|Online Access:||PDF Full Text (PDF, 0.2 MB)|
|Persistent link:|| http://urn.fi/urn:nbn:fi-fe2022081755597
John Wiley & Sons,
|Publish Date:|| 2022-08-17
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.
Accounting & finance
|Pages:||4079 - 4108|
|Type of Publication:||
A1 Journal article – refereed
|Field of Science:||
Thuy-Van Tran gratefully acknowledges funding from the Foundation for Economic Education.
© 2022 The Authors. Accounting & Finance published by John Wiley & Sons Australia, Ltd on behalf of Accounting and Finance Association of Australia and New Zealand. This is an open access article under the terms of the Creative Commons Attribution-NonCommercial-NoDerivs License, which permits use and distribution in any medium, provided the original work is properly cited, the use is non-commercial and no modiﬁcations or adaptations are made.