Selective Attention to Performance Measures and Bias in Subjective Performance Evaluations: An Eye-Tracking Study
43 Pages Posted: 25 Jun 2014 Last revised: 7 Oct 2016
Date Written: October 5, 2016
Subjective evaluations of employee performance are often biased by prior experiences of the evaluating manager. We examine the role of attention in the emergence of experience-induced evaluation bias, focusing on evaluations based on the subjective weighting of performance measures in a balanced scorecard. Using an eye-tracking experiment, we investigate whether evaluation bias arises because managers with different prior experiences with an evaluated employee pay attention to different items in the scorecard. Our results show that while prior experience has a strong effect on evaluation judgments, it does not affect evaluators’ visual attention patterns, and neither do attention patterns predict evaluation outcomes. We discuss the implications of this finding for management accounting research and practice.
Keywords: Performance evaluation, Performance appraisal, Bias, Eye-tracking, Balanced Scorecard
JEL Classification: M12, M40, M51, M52
Suggested Citation: Suggested Citation