Purpose

This study aims to reconceptualize performance evaluation styles and reveal their performance effects.

Design/methodology/approach

Based on a literature review, this study conceptualizes performance evaluation styles on two dimensions: priority of budgetary targets when setting performance criteria and use of accounting information for ex-post performance evaluation. This study discusses two concepts – budget rigidity and discretionary adjustments – to explain these two dimensions, and their optimal combination is then investigated by considering environmental uncertainty. The empirical analysis uses survey data from Japanese firms.

Findings

The results indicate that suitable combinations of budget rigidity and discretionary adjustments differ depending on environmental uncertainty. As expected, a combination of lower budget rigidity and higher discretionary adjustments is optimal in an uncertain environment. Contrary to expectations, a combination of higher budget rigidity and higher discretionary adjustments is optimal in a stable environment. Moreover, higher discretionary adjustments complement budgetary targets’ motivational effects, regardless of environmental uncertainty.

Originality/value

This study’s theoretical and empirical analysis suggests that it is difficult to understand the performance implications of performance evaluation styles without recognizing their multidimensionality and interdependencies. Moreover, the results demonstrate that discretionary adjustments in budget-based performance evaluations seem to act rationally in practice.

中文翻译：

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多维绩效评估方式：预算刚性和酌情调整

目的

这项研究旨在重新概念化绩效评估风格并揭示其绩效影响。

设计/方法/方法

基于文献综述，本研究在两个维度上对绩效评估风格进行了概念化：设置绩效标准时预算目标的优先级以及事后绩效评估中使用的会计信息。这项研究讨论了两个概念–预算刚性和自由调整–来解释这两个维度，然后通过考虑环境不确定性来研究它们的最佳组合。实证分析使用了来自日本公司的调查数据。

发现

结果表明，取决于环境的不确定性，预算刚性和酌情调整的适当组合会有所不同。不出所料，在不确定的环境中，较低的预算刚性和较高的自由调整组合是最佳的。与预期相反，在稳定的环境中，较高的预算刚性和较高的酌定调整相结合是最佳的。此外，无论环境如何不确定，更高的自由裁量调整都会对预算目标的激励效果起到补充作用。

创意/价值

这项研究的理论和经验分析表明，如果不认识绩效评估风格的多维性和相互依赖性，就很难理解其对绩效的影响。此外，结果表明，基于预算的绩效评估中的酌情调整似乎在实践中是合理的。