In many organizational contexts, managers might have self-serving incentives whereby giving high evaluations to … employees comes at the expense of their own payoff. In this study, I examine the impact of managers’ self-serving incentives on … the collection and use of information for the purpose of subjective performance evaluation. I find that managers with self …

, with data collected from annual reports and from 103 top managers from a wide range of Finnish business unit headquarters …

to the strategic objectives of a business unit, tend to be ignored by managers when making performance evaluation …

2001). Lipe and Salterio (2000) find that managers ignore one of the key scorecard features, the inclusion of measures that … process accountability (i.e., requiring managers to justify to their superior their performance evaluations) and/or improving … balanced scorecard) increases managers' usage of unique performance measures in their evaluations. Results suggest that either …