Subjective performance evaluation systems often prescribe for evaluators to use multiple measures to assess overall subordinate performance. Firms can choose to explicitly provide suggested weights to "balance" the relative weight evaluators place on each measure. However, we theorize that doing...

Lisa Martin, the newly promoted controller at International Retail Computer Solutions (IRCS), faces an ethical dilemma. According to her calculations, the company should record a substantial inventory impairment loss. However, top management at IRCS is concerned that Martin's proposed inventory...

This paper synthesizes the extant research on the outcome effect in the accounting domain, focusing primarily on the context of performance evaluation. It reviews the current state of our knowledge about this phenomenon, including its underlying cognitive and motivational causes, the contexts in...

The outcome effect occurs when an evaluation is influenced by knowledge of the outcome, even when it is unclear that the outcome provides additional information about the evaluatee's performance. This phenomenon has received considerable attention in the accounting and psychology literatures,...

We investigate whether manufacturing practices and management accounting systems interactively affect performance. Specifically, hypothesized disordinal interactions between TQM or JIT and performance goals, performance measures, or performance-contingent rewards are tested. Support is found for...