英文摘要 |
The research questions of this study include: (1) whether the superiors who receive different information about the BSC would make different decision or not. (2) Whether providing assurance report would reduce common measure bias or not. The results indicate that disaggregated strategy makes no common measure bias in all experimental groups. In the decision of bonus allocation, providing assurance report can decrease common measure bias. Besides, the study adopts Wilcoxon’s Signed-Rank Test to find that (1) high involvement subjects can make performance evaluation judgments in no bias without assurance reports, and (2) low involvement subjects will make common measure bias in allocating bonus when they don’t receive peripheral cues. |