Effects of managerial evaluation styles on subordinate attitudes and performance: proposal for future research'

J Noeverman, Bas Koene

Research output: Contribution to journalArticleAcademicpeer-review

Abstract

The effects of differences in evaluative style on subordinate managers’ attitudes and performance has been investigated in a number of studies. In the accounting literature, studies on this topic have usually based the distinction of different evaluative styles on the extent to which a superior uses and relies on accounting performance measures when evaluating subordinate managers’ performance. The literature on this concept of evaluative style has become known as RAPM (reliance on accounting performance measures). This paper argues that this research stream can be improved, revived, and gain relevance for the accounting and management community if it (1) incorporates the development in management accounting and control towards a broad array of information, (2) recognizes the importance of organizational context and control system design for understanding evaluative style effectiveness, and (3) considers characteristics of the superior-subordinate relationship. The relevance of these three issues is empirically illustrated with interview data from an exploratory study. Overall, future research along these lines should increase our understanding of the factors that determine the effectiveness of different evaluative styles within contemporary organisations.
Original languageEnglish
Pages (from-to)219-231
Number of pages12
JournalInternational Journal of Management
Volume29
Issue number3
Publication statusPublished - 2012

Research programs

  • RSM ORG

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