Melco Journal of Management Accounting Research
Online ISSN : 2189-2776
Print ISSN : 1882-7225
ISSN-L : 1882-7225
research paper
Objective Standards in Subjective Performance Evaluation
―Subjective Evaluation to Employees’ Abilities―
Toru Ogasawara
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JOURNAL FREE ACCESS

2019 Volume 11 Issue 1 Pages 17-27

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Abstract

This research examines fundamental factors of subjective performance evaluation by using personnel data in a Japanese company. Some researches insist that raters who are not the residual claimant may arbitrarily change their evaluations. This research shows that raters have a tendency to use objective standards for their subjective performance evaluations and that the effects have the enough information about raters’ subjective performance evaluations. This results suggest that subjective performance evaluations in Japanese companies often work well to estimate employees’ ability.

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