Construct · 1 fields · 1 citations

subjective performance evaluation: a standalone construct

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

● anchor · a standalone construct Nearest construct by meaning·not indexed
subjectiveperformance evaluation1 CONSTRUCTSubjective performanceGIBBS · MANAGEMENT ACCOUNTING

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Management accounting

the use of supervisors' judgment rather than formulas when awarding bonuses, which complements quantitative measures.

In management accounting, subjective performance evaluation refers to the use of supervisors' judgment rather than formulas when awarding bonuses, which complements quantitative measures. This meaning comes from Gibbs (2004) in The Accounting Review.[1]

Unit
Recovery means
Measured by

Next

Run it through the Collider, or take the citations with you.

See how subjective performance evaluation sits against neighbouring constructs in the Collider, or export every reference on this page in one click.

Open in ColliderExport BibTeXReport this entry

Nearby constructs

judgment2 fields · 4 citationsjingle · one word, two constructsperformance appraisal1 fields · 1 citationsanchor · a standalone constructperformance6 fields · 8 citationsjingle · one word, five performances

References

  1. Gibbs, M., Merchant, K. A., Van der Stede, W. A., & Vargus, M. E. (2004). Determinants and Effects of Subjectivity in Incentives. The Accounting Review, 79(2), 409-436. https://doi.org/10.2308/accr.2004.79.2.409

Cited on this page?

Confirm your construct, or correct us.

If your work is cited behind one of these entries, you know better than we do whether we captured the meaning right. Confirm it, suggest an edit, or dispute it, and your name goes on the entry as an author who has checked it, linked to your ORCID.

Claim your construct