Construct · 1 fields · 1 citations

centrality bias: a standalone construct

One name. One construct. A landmark on the map.

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Management accounting

supervisors' tendency to compress subjective performance ratings toward the middle, which reduces how well ratings separate strong from weak performers.

In management accounting, centrality bias refers to supervisors' tendency to compress subjective performance ratings toward the middle, which reduces how well ratings separate strong from weak performers. This meaning comes from Bol (2011) in The Accounting Review.[1]

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Nearby constructs

bias6 fields · 8 citationsjingle · one name, six constructs centrality4 fields · 7 citationsjingle · one word, four constructs performance6 fields · 8 citationsjingle · one word, five performances

References

Bol, J. C. (2011). The Determinants and Performance Effects of Managers' Performance Evaluation Biases. The Accounting Review, 86(5), 1549-1575. https://doi.org/10.2308/accr-10099

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