Title : Role Difference and Negtivity Bias Relevance in Strategy Review: An Experiment
Authors:
- Jesica Handoko
- I. Made Narsa
- Basuki Basuki
Department : Accounting
Journal Name : Cogen Business and Management
Kinds of Journal : Q2
Keywords:
Role, Attribution Theory, Balanced Score Card, Negtivity Bias Theory, Performance Achievement, Strategy Review
Abstract:
This study aims to examine whether there are differences between the roles of the current strategy execution in two new regions, especially when the initial period performance achievement is below the 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 requirements courses and voluntarily participated through web-based media. The Research Data Ob by Was Analyzed Using Repeated-Measure Anova. One Hundred and Thirty-Two Participants Passned the Manipulation Check Questions and Were Processed in Order to Answer The Question Pose. The results show that there are differences between the structural roles and also when the corporate performance indicators are below the target. The Evaluator's Negative Bias is also higher than that of the evaliatee. These findings confirm the relevance of attribution theory and negative bias theory, but the correllation test show that evaluators Also consider external attribute when making strategy reviews. Overall, there is a misalignment between the decisions, especially when the performance is in a state of fluctuation.
For details : https://repository.unair.ac.id/119452/1/108-artikel_imandenarsa_role-difference-and.pdf
