AN ATTRIBUTIONAL ANALYSIS OF PERFORMANCE EVALUATION IN PUBLIC ACCOUNTING (IMPRESSION MANAGEMENT, APPRAISAL).

摘要

Performance appraisal is viewed as an important process within public accounting firms. As such, the process should be equitable and unbiased. Recent research has sought to implement attribution theory, the layman's search for causality, in the study of performance evaluation.; The primary objectives of this research were (1) to test the applicability of attribution theory in the performance evaluation process within public accounting and (2) to identify biases that may exist in that process. Specifically, this study examined the effects that selected information items (evaluator role, subordinate work history and subordinate communication) have on attributions made and actions taken in response to a subordinate's poor performance.; The research approach was a field experiment in which a questionnaire was administered to advanced staff accountants and senior accountants employed by the public accounting firm of Ernst & Whinney. The research instrument asked subjects to evaluate the poor performance of an advanced staff accountant and suggest appropriate actions to take in response.; Research results lend support to the applicability of the attributional model in performance evaluation within public accounting. Work history significantly affected attributions for performance failure. Work history also affected responses.; The actor/observer and/or self-serving bias were also present, since role significantly affected attributions; seniors made greater (net) internal attributions than advanced staff accountants. Excuses, one of the identified impression management tactics, modified action-responses. Impression management also affected future expectations of performance.; A significant association was found between attributions and action-responses. Moderators to the attributional process were also found. These moderators included: (1) perceptions of the relationship between the evaluator and subordinate, and (2) perceptions of responsibility.