10 March 2020

Calibration committees as remedy for evaluation bias: New publication at AIM (SBE)


Judith K├╝nneke, together with her co-authors Frank Moers and Isabella Grabner, published a new study on calibration committees in The Accounting Review, a top journal in the area of Accounting.

The short story: While performance evaluations and subjective insights from supervisors are a relevant source of information to determine compensation levels, promotions, and build the basis for development plans, this information is also often distorted by the supervisor. Bias in performance evaluations is one of the major reasons why employees and supervisors likewise dislike the evaluation process and question its usefulness. In this study, the authors provide evidence on how calibration committees use implicit incentives to recreate accuracy in performance evaluations, and motivate supervisors to invest in their performance evaluation skills.

Read more in the early-online version or take a look at Judith's LinkedIn blog.

Go to the Department of Accounting and Information Management.