Évaluation de la performance des managers: L'effet de l'ordre de présentation et de l'importance relative des indicateurs financiers et non financiers

Éric Cauvin, Bruce R. Neumann and Michael L. Roberts

ACCRA, 2010, vol. 16, issue 2, 31-47

Abstract: Debate on the weight of financial vs. non financial indicators in performance measurement process is still going on. The purpose of this research is to examine, experimentally, factors that influence whether corporate managers exhibit bias toward financial versus nonfinancial corporate performance measures. First, we manipulated presentation order of financial and nonfinancial measures to test whether cognitive processing limits result in decision makers placing more weight on the first few items presented. Second, we manipulated the importance of the financial performance measures to examine whether prior mixed results of financial measures bias among corporate managers can be explained by differences in the relative importance of the particular set of financial and nonfinancial measures.

Keywords: performance measurement; financial indicators vs. nonfinancial indicators; cognitive bias; primacy effect (search for similar items in EconPapers)
Date: 2010
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