Abstract

This study aims to examine whether there are differences between set roles when reviewing strategy execution in two new regions, especially when the initial period performance achievement is below target. This judgment differences will be explained through attribution theory and negativity bias theory. The 2 x 2 x 2 mixed-subject experimental research design was held during the Covid 19 pandemic involving the assigned roles (as an evaluator or evaluatee), Balanced Scorecard performance achievement (corporate performance indicators below target or above target), and regional managers. The sample consisted of graduate students from the universities in Surabaya who had passed their academic requirement courses and voluntarily participated through web-based media. The research data obtained was analyzed using repeated-measure ANOVA. One hundred and thirty-two participants passed the manipulation check questions and were processed in order to answer the question posed. The results show that there are differences between the structural roles and also when the corporate performance indicators are below target. The evaluator’s negative bias is also higher than that of the evaluatee. These findings confirm the relevance of attribution theory and negative bias theory, but the correlation test shows that evaluators also consider external attributes when making strategy reviews. Overall, there is a misalignment between the decision-makers, especially when the performance is in a state of fluctuation.

摘要

本研究旨在检查在审查两个新地区的战略执行时设定的角色之间是否存在差异，尤其是当初始绩效成就低于目标时。这种判断差异将通过归因理论和消极偏见理论来解释。2 x 2 x 2 混合主题实验研究设计是在 Covid 19 大流行期间进行的，涉及指定角色（作为评估者或被评估者）、平衡计分卡绩效成就（企业绩效指标低于目标或高于目标）和区域经理。样本包括来自泗水大学的研究生，他们通过了学术要求课程并自愿通过网络媒体参与。使用重复测量方差分析对获得的研究数据进行分析。132 名参与者通过了操作检查问题并被处理以回答提出的问题。结果表明，结构性角色和企业绩效指标低于目标时存在差异。评价者的负面偏见也高于被评价者。这些发现证实了归因理论和负偏差理论的相关性，但相关性测试表明，评估者在进行战略审查时也会考虑外部属性。总体而言，决策者之间存在偏差，尤其是在绩效处于波动状态时。结果表明，结构性角色和企业绩效指标低于目标时存在差异。评价者的负面偏见也高于被评价者。这些发现证实了归因理论和负偏差理论的相关性，但相关性测试表明，评估者在进行战略审查时也会考虑外部属性。总体而言，决策者之间存在偏差，尤其是在绩效处于波动状态时。结果表明，结构性角色和企业绩效指标低于目标时存在差异。评价者的负面偏见也高于被评价者。这些发现证实了归因理论和负偏差理论的相关性，但相关性测试表明，评估者在进行战略审查时也会考虑外部属性。总体而言，决策者之间存在偏差，尤其是在绩效处于波动状态时。但相关性测试表明，评估者在进行战略审查时也会考虑外部属性。总体而言，决策者之间存在偏差，尤其是在绩效处于波动状态时。但相关性测试表明，评估者在进行战略审查时也会考虑外部属性。总体而言，决策者之间存在偏差，尤其是在绩效处于波动状态时。