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Understanding the concept of subjectivity in performance evaluation and its effects on perceived procedural justice across contexts
Author(s) -
Tran ThuyVan,
Järvinen Janne
Publication year - 2022
Publication title -
accounting and finance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.645
H-Index - 49
eISSN - 1467-629X
pISSN - 0810-5391
DOI - 10.1111/acfi.12916
Subject(s) - subjectivity , vietnamese , autonomy , economic justice , procedural justice , psychology , social psychology , sociology , epistemology , political science , linguistics , philosophy , neuroscience , law , perception
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.