haku: @indexterm JOB EVALUATION / yhteensä: 143
viite: 4 / 143
| Tekijä: | Wier, B. Stone D. N. Hunton, J. E. |
| Otsikko: | Promotion and Performance Evaluation of Managerial Accountants |
| Lehti: | Journal of Management Accounting Research
2002 : VOL. 14:1, p. 189-208 |
| Asiasana: | COMPANIES HUMAN RESOURCE MANAGEMENT JOB EVALUATION ACCOUNTING |
| Kieli: | eng |
| Tiivistelmä: | Using survey, interview, and archival data, the authors investigate two questions related to managerial accountants' (MA) performance evaluations (PE) and promotion processes: (1) Are there "fast tracks" (i.e., positive serial dependencies) in promotions; (2) Are promotions primarily determined by within-rank comparisons (i.e., "relative" comparisons) or comparisons to standards (i.e., "absolute" evaluations); The survey data (n = 101) suggest that lower- and higher-ranking MA have differing perceptions of PE and promotion processes. For example, lower-ranking MA generally believe in the existence of fast-track promotions while higher-ranking MA do not. The authors conclude by discussing the importance and limitations of the authors' results. |
SCIMA