Understanding the concept of subjectivity in performance evaluation and its effects on perceived procedural justice across contexts

Thuy‐ Van Tran and Janne Järvinen

Accounting and Finance, 2022, vol. 62, issue 3, 4079-4108

Abstract: This study explores the notion of subjectivity in performance evaluation as a multidimensional concept, including ex ante specified and ex post subjective evaluation, which are determined at different phases of an evaluation period. This distinction is important as these subjectivity types have different purposes and varying impacts on organisational outcomes. Based on a survey of 160 Vietnamese middle managers, we uncover their assorted impacts on perceived procedural justice across contexts of formalisation and job autonomy. As such, this study seeks to offer important insights on the literature of subjective evaluation and organisational justice.

Date: 2022
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https://doi.org/10.1111/acfi.12916

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