2005 Volume 13 Issue 1-2 Pages 83-94
This paper attempts to explore the roles and characteristics of subjective performance evaluation in Japanese firms. Many Japanese firms are currently trying to balanced scorecard, activity-based costing, EVA and performance based reward system in an effort to improve the objectivity of performance measurement and evaluation process. Because subjective performance evaluation has played a critical role in policy management and personnel appraisal in Japanese firms for long time, implementation of these new performance measurement and evaluation systems, which ignore the roles of subjectivity in the process, might fail. This paper tries to identify how subjective performance evaluation has contributed to performance of Japanese firms.
