It’s Complicated: How a Subordinate’s Gender Influences Supervisors’ Use of Past Performance Information When Appraising Potential

IF 1.5 Q3 BUSINESS, FINANCE
A. M. Farrell, Michele L. Frank
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引用次数: 1

Abstract

Firms often ask supervisors to appraise subordinates’ potential to succeed in higher-level positions. These appraisals can take place within social and organizational contexts that emphasize improving the experiences of females in male-dominated settings. Using this context, we experimentally examine whether supervisors differentially interpret and use the same accounting information when appraising the potential of subordinates of different genders. We draw on attribution theory and research suggesting that a diversity emphasis sends two conflicting signals—females are less able than males, but more valuable from a diversity standpoint. We find that supervisors’ beliefs about subordinates’ abilities in their current positions are lower for female than male subordinates. While prior research suggests this should result in supervisors appraising female subordinates’ potential as lower than males’, we find the opposite. Our results suggest that firm efforts to improve the workplace experiences of females may do little to mitigate underlying gender stereotypes.
这很复杂:下属的性别如何影响主管在评估潜力时使用过去的绩效信息
公司经常要求主管评估下属在更高职位上取得成功的潜力。这些评估可以在强调改善女性在男性主导环境中的经历的社会和组织环境中进行。在此背景下,我们通过实验检验主管在评估不同性别下属的潜力时是否会对相同的会计信息有不同的解释和使用。我们利用归因理论和研究表明,强调多样性会发出两个相互矛盾的信号——从多样性的角度来看,女性的能力不如男性,但更有价值。研究发现,女性主管对下属在当前职位上的能力的信念低于男性下属。虽然先前的研究表明,这应该导致主管对女性下属的潜力评估低于男性,但我们发现恰恰相反。我们的研究结果表明,改善女性职场经历的坚定努力可能无助于减轻潜在的性别刻板印象。
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来源期刊
CiteScore
2.90
自引率
5.90%
发文量
21
期刊介绍: The mission of the Journal of Management Accounting Research (JMAR) is to advance the theory and practice of management accounting through publication of high-quality applied and theoretical research, using any well-executed research method. JMAR serves the global community of scholars and practitioners whose work impacts or is informed by the role that accounting information plays in decision-making and performance measurement within organizations. Settings may include profit and not-for profit organizations, service, retail and manufacturing organizations and domestic, foreign, and multinational firms. JMAR furthermore seeks to advance an understanding of management accounting in its broader context, such as issues related to the interface between internal and external reporting or taxation. New theories, topical areas, and research methods, as well as original research with novel implications to improve practice and disseminate the best managerial accounting practices are encouraged.
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