Determinants and Effects of Subjectivity in Incentives

By Michael J. Gibbs, Kenneth A. Merchant, W. V. D. Stede, Mark E. Vargus. 2004

470 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/01ca3f64aace0d1ec22d9253133912e7772a23d2

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Citations in the corpus

A path model examining the relations among strategic performance measurement system characteristics, organizational justice, and extra- and in-role performance (2009, background): “Prior work has focused on issues of subjectivity (Gibbs et al., 2004; Ittner, Larcker, & Meyer, 2003), characteristics of just and unjust performance appraisal systems in general (Taylor, Tracy, Renard, Harrison, & Carroll, 1995), and involvement in budgeting or resource allocation systems (Libby, 1”
Do Corporate Social Performance Targets in Executive Compensation Contribute to Corporate Social Performance? (2016, background): “On one hand, subjectivity can be useful in mitigating various problems faced in assigning rewards through formulas based on quantitative performance measures (Gibbs et al. 2004).”
Signaling in Secret: Pay-for-Performance and the Incentive and Sorting Effects of Pay Secrecy (2014, background): “This is important not only because these are precisely the conditions under which pay secrecy is often adopted (Gibbs et al., 2004), but also because agency theory 1726 DecemberAcademy of Management Journal suggests that PFP generally signals managerial intentions to better reward higher-performing…”
Practice Developments in Budgeting: An Overview and Research Perspective (2003, background): “- 19 (e.g., Govindarajan 1984; Govindarajan and Gupta 1985; Bushman et al. 1996; Hayes and Schaefer 2000; Ittner et al. 2002; Murphy and Oyer 2002; Gibbs et al. 2003).”
The Effects of Leadership Styles and Use of Performance Measures on Managerial Work-Related Attitudes (2010, background): “Further, our study extends the limited evidence available in accounting research on the determinants and effects of subjective performance measures (e.g. Ittner et al., 2003; Gibbs et al., 2004; Moers, 2005).”
Strategy, Choice of Performance Measures, and Performance (2006, background): “…measures contributes to recent work in accounting that has begun to focus on the use of subjectivity in performance measurement, evaluation, and incentives (e.g., Bushman et al. 1996; Gibbs et al. 2004; Ittner, Larcker, and Meyer 2003; MacLeod and Parent 1999; Moers 2005; Murphy and Oyer 2004).”
Subjective Performance Indicators and Discretionary Bonus Pools (2006, background): “15 Consistent with this intuition, the survey finding in Fox (1979) indicates that the median number of participants in bonus pools was a relatively high 139.”
The design and use of performance management systems: An extended framework for analysis (2009, background): “advantage of enabling evaluators to correct for identifiable flaws in performancemeasurement (Gibbs et al., 2004), but they also come at the cost of expensive managerial time and perceptions of bias.”
How Formal Performance Evaluation Affects Trust between Superior and Subordinate Managers (2009, methodology): “Gibbs et al., 2004). The latter is measured with the instrument developed by Withey, Daft, andWilliam (1983). This variable controls for uncertainty’s potential effect on the use of performance measures.”