INDICATEURS FINANCIERS ET INDICATEURS NON FINANCIERS. IMPORTANCE DES INDICATEURS FINANCIERS, ET ORDRE DE PRESENTATION DES INDICATEURS: EFFETS SUR L'EVALUATION DE LA PERFORMANCE DES MANAGERS

Eric Cauvin, Bruce R. Neumann and Michael L Roberts
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Eric Cauvin: CEROG - Centre d'Etudes et de Recherche sur les Organisations et la Gestion - Université Paul Cézanne - Aix-Marseille 3
Bruce R. Neumann: University of Colorado [Boulder]
Michael L Roberts: University of Colorado [Boulder]

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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 strength of the financial performance measures (the perceived relative importance based on rankings by an independent sample) to examine whether prior mixed results of financial measures bias among corporate managers can be explained by differences in the relative strength or importance of the particular set of financial and nonfinancial measures.

Keywords: Performance measurement; Financial indicators vs. NonFinancial indicators; Cognitive bias; Primacy effect; Evaluation des performances; Indicateurs financiers vs.Non financiers; Biais cognitif; Ordre de présentation des informations (search for similar items in EconPapers)
Date: 2008-05
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522434
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Published in LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, May 2008, France. pp.CD Rom

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