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

See all articles by Stephan Kramer

Stephan Kramer

Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)

Victor S. Maas

University of Amsterdam Business School

Date Written: October 5, 2016

Abstract

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

Kramer, Stephan and Maas, Victor S., Selective Attention to Performance Measures and Bias in Subjective Performance Evaluations: An Eye-Tracking Study (October 5, 2016). Available at SSRN: https://ssrn.com/abstract=2457941 or http://dx.doi.org/10.2139/ssrn.2457941

Stephan Kramer (Contact Author)

Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) ( email )

P.O. Box 1738
Room T08-21
3000 DR Rotterdam, 3000 DR
Netherlands

Victor S. Maas

University of Amsterdam Business School ( email )

Plantage Muidergracht 12
Amsterdam, 1018TV
Netherlands

Here is the Coronavirus
related research on SSRN

Paper statistics

Downloads
406
Abstract Views
1,695
rank
75,468
PlumX Metrics