Relative Performance Evaluation: A Review of Managerial Accounting Research

抄録

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.