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EVALUATING THE PERFORMANCE OF EMPLOYEES OF CHARTERED ACCOUNTING FIRMS IN AUSTRALIA
Author(s) -
Peirson C.G.,
Simnett R.,
Pratt J.H.
Publication year - 1989
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/j.1467-629x.1989.tb00099.x
Subject(s) - luck , accounting , promotion (chess) , function (biology) , business , marketing , psychology , political science , philosophy , theology , evolutionary biology , politics , law , biology
This study contains the Australian evidence of an international study aimed at identifying those variables which influence the perceived performance of employees of chartered accounting firms. Perceived performance is hypothesised to be a function of perceived effort, perceived ability and perceived luck. The results strongly support the view that effort and ability as perceived by employees have an impact on all performance measures, while luck is perceived to have a major role in promotion prospects.