The Contrast-Inertia Model and the Updating of Attributions in Performance Evaluation
Description:
The two problems which motivate this research concern the role of managerial accounting information in performance evaluation. The first problem is that the processing of accounting information by individual managers may deviate from a normative (Bayesian) pattern. Second, managers' use of accounting information in performance appraisal may contribute to conflict between superiors and subordinates.
In this research, I applied the contrast-inertia model (C-IM) and attribution theory (AT) to pred…
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Date:
December 1989
Creator:
Atkinson, Sue Andrews