The Journal of Management Accounting, Japan
Online ISSN : 2434-0529
Print ISSN : 0918-7863
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Relative Performance Evaluation: A Review of Managerial Accounting Research
Ella Mae MatsumuraJae Yong Shin
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2013 Volume Supplement2 Pages 3-12

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Abstract

Relative performance evaluation (RPE) involves using information about the performance of a group of peers when evaluating the performance of specific individuals, teams, or organizational units. RPE within and across organizations has drawn much attention from both academics and practitioners. Despite its theoretical appeal, empirical research on evidence for RPE usage has reported mixed results. This paper describes a sample of managerial accounting research that theoretically and empirically addresses RPE within and across firms, and suggests further managerial accounting research on RPE.

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© 2013 The Japanese Association of Management Accounting
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