The Journal of Management Accounting, Japan
Online ISSN : 2434-0529
Print ISSN : 0918-7863
Articles
Relative Evaluation with Additional Monitoring
Toru OgasawaraSho HayakawaMasayuki Yoshida
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2021 Volume 29 Issue 1 Pages 19-31

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Abstract

A problem of relative evaluation is that the efforts of evaluatees cannot be drawn out when there is a large difference in abilities among them. This study focuses on additional monitoring as a solution to this problem. Additional monitoring means that the evaluator collects additional information other than performance measures and uses it for evaluation. For example, this is the case where a final relative evaluation is conducted by adding the discretion of the evaluator such as emotional evaluation and ability evaluation. According to the results of analysis in this study, even if there is a difference in ability between the evaluatees, additional monitoring can draw out the efforts of the evaluatees.

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© 2021 The Japanese Association of Management Accounting
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