An examination of performance evaluation decisions in CPA firm subunits

J.Jiambalvo J.JiambalvoJamesJ.Jiambalvo J.JiambalvoJameshttps://api.elsevier.com/content/author/author_id/6508162181 (1983) An examination of performance evaluation decisions in CPA firm subunits. Accounting, Organizations and Society, 8 1: 13-29. doi:10.1016/0361-3682(83)90012-0


Author J.Jiambalvo J.JiambalvoJamesJ.Jiambalvo J.JiambalvoJameshttps://api.elsevier.com/content/author/author_id/6508162181
Title An examination of performance evaluation decisions in CPA firm subunits
Journal name Accounting, Organizations and Society   Check publisher's open access policy
ISSN 0361-3682
Publication date 1983-01-01
Sub-type Article (original research)
DOI 10.1016/0361-3682(83)90012-0
Open Access Status Not yet assessed
Volume 8
Issue 1
Start page 13
End page 29
Total pages 17
Language eng
Subject 1402 Accounting
3202 Applied Psychology
3312 Sociology and Political Science
1407 Organizational Behavior and Human Resource Management
1802 Information Systems and Management
Abstract This study examined performance evaluation decisions made by members of the audit, tax, and management services subunits of a large CPA firm. Utilizing a methodology developed in the clinical judgement area of psychology, it was found that individuals differ significantly in terms of what they believe to be proper overall evaluations of performance. These differences appear to be due to evaluation policy differences rather than inconsistent application of individual evaluation policies. It was hypothesized that the evaluation processes in the three subunits would differ significantly. This follows from the unique task environment faced by each subunit. In comparing the members of the audit, tax, and management services subunits, no differences in terms of consistency or self-insight were found. However, there were differences in terms of agreement on overall evaluations and in terms of the importance attached to various performance evaluation categories.
Q-Index Code C1
Q-Index Status Provisional Code
Institutional Status Unknown

Document type: Journal Article
Sub-type: Article (original research)
Collection: Scopus Import - Archived
 
Versions
Version Filter Type
Citation counts: Scopus Citation Count Cited 16 times in Scopus Article | Citations
Google Scholar Search Google Scholar
Created: Tue, 12 Sep 2017, 00:04:40 EST by System User