Procedural justice in managerial performance evaluation: Effects of subjectivity, relationship quality, and voice opportunity

François Bellavance, Suzanne Landry*, Eduardo Schiehll

*Corresponding author for this work

Research output: Contribution to journalArticleScientificpeer-review

11 Citations (Scopus)

Abstract

This study investigates the effect of subjectivity in performance evaluation on managerial perceptions of procedural justice. Using survey data from a sample of 317 managers, we examine two forms of subjectivity: use and weight of subjective performance measures and ex post flexibility in the weighting of multiple performance measures. We also examine the interaction effects of two contextual factors, superior-manager relationship quality and voice opportunity, on the association between subjectivity and perceived procedural justice. The results suggest that only the superior's use of ex post flexibility in weighting multiple performance measures adversely affects managers' perceptions of procedural justice. Moreover, superior-manager relationship quality reduces the negative effects of ex post flexibility in weighting multiple performance measures on procedural justice, whereas voice opportunity amplifies this negative effect. These findings have practical and theoretical implications, as they shed new light on the trade-off between the informative benefits and perceived unfairness of incorporating subjectivity into performance evaluation.

Original languageEnglish
Pages (from-to)149-166
Number of pages18
JournalBritish Accounting Review
Volume45
Issue number3
DOIs
Publication statusPublished - 1 Sep 2013
MoE publication typeA1 Journal article-refereed

Keywords

  • Performance evaluation
  • Procedural justice
  • Relationship quality
  • Subjectivity
  • Voice

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