Subjective Performance Evaluation - The Role of Multi Source Feedback, Supervisor Discretion and Calibration Committees

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We analyze the role of multi source feedback, supervisor discretion and calibration committees in the subjective evaluation of employees in a case firm. We use detailed information about each of the different performance evaluation steps and ask whether and how supervisors rely on multi source feedback evaluations, when evaluation biases arise and whether and how calibration committees are successful in mitigating these biases.

Daniel Schaupp
Daniel Schaupp
Assistant Professor of Accounting

My research interests include transparency, opportunisitc behavior in organizations and performance evaluation and feedback systems.