Conference paper
Task Assignment, Relative and Absolute Performance Evaluation
SSRN
AAA 2015 Management Accounting Section (MAS) Meeting
08/19/2014
DOI: 10.2139/ssrn.2482914
Abstract
Screening talent to appropriately assign tasks among agents is an important organizational decision. In this paper, we compare the efficacies of absolute and relative performance evaluation systems in identifying agent talent when information asymmetry is present. We identify conditions under which the firm prefers absolute performance evaluation. We also find that relative performance evaluation schemes are more susceptible to performance manipulation activities by agents. These findings support the use of absolute performance evaluation even though such a system discretizes available data by classifying agent output into "performance buckets" such as pass or fail. We discuss empirical implications
Details
- Title: Subtitle
- Task Assignment, Relative and Absolute Performance Evaluation
- Creators
- Ramji Balakrishnan - University of IowaHaijin Lin - University of HoustonShiva Sivaramakrishnan - Rice University
- Resource Type
- Conference paper
- Conference
- AAA 2015 Management Accounting Section (MAS) Meeting
- Publisher
- SSRN
- DOI
- 10.2139/ssrn.2482914
- Number of pages
- 44 pages
- Language
- English
- Date published
- 08/19/2014
- Academic Unit
- Accounting
- Record Identifier
- 9984380608502771
Metrics
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