IDEAS home Printed from https://ideas.repec.org/a/sae/ausman/v26y2001i2p147-161.html
   My bibliography  Save this article

The Effects of Rater Sex and Ratee Sex on Managerial Performance Evaluation

Author

Listed:
  • Janne Chung

    (Schulich School of Business, York University, 4700 Keele St, Toronto ON M3P 1P3, Canada.)

Abstract

Thirty-three men and twenty-four women evaluated and rated the performance of two managers (a man and a woman) after the managers had made decisions based on information provided by the management accounting system. The experimental materials comprised two cases—one showing successful performance and the other, unsuccessful performance. It is hypothesised that both men and women raters will demonstrate a bias against the successful woman manager, that is, evaluate her more harshly compared with the successful male manager. No difference in performance evaluation is predicted between the unsuccessful female manager and the unsuccessful male manager. The results support the hypotheses. A second dependent variable measured the perceived benefit that was received from expenditure incurred in carrying out the managers' decisions. It is hypothesised that both men and women raters will demonstrate a bias against the successful woman manager, that is, perceive lower benefit from a woman-initiated decision relative to a man-initiated decision. No evidence of biases against the successful woman manager is observed. The paper concludes with a discussion of the implications of these findings.

Suggested Citation

  • Janne Chung, 2001. "The Effects of Rater Sex and Ratee Sex on Managerial Performance Evaluation," Australian Journal of Management, Australian School of Business, vol. 26(2), pages 147-161, December.
    • Handle: RePEc:sae:ausman:v:26:y:2001:i:2:p:147-161
    DOI: 10.1177/031289620102600204
    as

    Download full text from publisher

    File URL: https://journals.sagepub.com/doi/10.1177/031289620102600204
    Download Restriction: no
    File URL: https://libkey.io/10.1177/031289620102600204?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Hull, Rita P. & Umansky, Philip H., 1997. "An examination of gender stereotyping as an explanation for vertical job segregation in public accounting," Accounting, Organizations and Society, Elsevier, vol. 22(6), pages 507-528, August.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Lambert, Caroline & Dambrin, Claire, 2006. "La question du genre en comptabilité : analyses théoriques et méthodologiques," HEC Research Papers Series 843, HEC Paris.
    2. Jones, Keith T. & Hunt, Steven C. & Chen, Clement C., 2008. "Auditors’ performance evaluations: An experimental analysis of the effects of initial impressions and task-specific experience on information later recalled," Accounting forum, Elsevier, vol. 32(3), pages 213-224.
    3. Tobias Johansson & Gabriella Wennblom, 2017. "In female supervisors male subordinates trust!? An experiment on supervisor and subordinate gender and the perceptions of tight control," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(3), pages 321-345, October.
    4. Ala-Heikkilä, Virpi & Lämsä, Anna-Maija & Järvenpää, Marko, 2024. "Management accountants—A gendered image," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    5. Widad Atena Faragalla & Adriana Tiron-Tudor & Liana Stanca & Delia Deliu, 2023. "Gender Discrimination Insights in Romanian Accounting Organisations," IJERPH, MDPI, vol. 20(1), pages 1-25, January.
    6. Claire Dambrin & Caroline Lambert, 2008. "Mothering or auditing? The case of two Big Four in France," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(4), pages 474-506, May.
    7. Dambrin, Claire & Lambert, Caroline, 2007. "Motherhood: The key to the glass ceiling ? the case of the big four in France," HEC Research Papers Series 862, HEC Paris.
    8. Peytcheva, Marietta, 2023. "He, him, his: Masculine language in professional guidance and assessed equity and inclusion of women and LGBTQ+ people in the profession," Accounting, Organizations and Society, Elsevier, vol. 106(C).
    9. Duff, Angus, 2011. "Big four accounting firms’ annual reviews: A photo analysis of gender and race portrayals," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(1), pages 20-38.
    10. Kathryn Haynes, 2008. "Moving the gender agenda or stirring chicken's entrails?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(4), pages 539-555, May.
    11. Steven Kaplan & Kurt Pany & Janet Samuels & Jian Zhang, 2009. "An Examination of the Association Between Gender and Reporting Intentions for Fraudulent Financial Reporting," Journal of Business Ethics, Springer, vol. 87(1), pages 15-30, June.
    12. Gold-Nöteberg, A.H. & Hunton, J.E. & Gomaa, M.I., 2006. "The Impact of Client Expertise, Client Gender and Auditor Gender on Auditors' Judgments," ERIM Report Series Research in Management ERS-2006-031-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
    13. Claire Dambrin & Caroline Virginie Lambert, 2006. "Le Plafond De Verre Dans Les Cabinets D'Audit – Questions Theoriques Et Methodologiques," Post-Print halshs-00548047, HAL.
    14. Dambrin, Claire & Lambert, Caroline, 2012. "Who is she and who are we? A reflexive journey in research into the rarity of women in the highest ranks of accountancy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 1-16.
    15. Ioana Ioan, 2009. "Women in the French accountancy profession: the test of the labyrinth," Post-Print halshs-00475216, HAL.
    16. Claire Dambrin & Caroline Virginie Lambert, 2006. "Le Plafond De Verre Dans Les Cabinets D'Audit Questions Theoriques Et Methodologiques," Post-Print halshs-00558352, HAL.
    17. Leda Nath & Lori Holder-Webb & Jeffrey Cohen, 2013. "Will Women Lead the Way? Differences in Demand for Corporate Social Responsibility Information for Investment Decisions," Journal of Business Ethics, Springer, vol. 118(1), pages 85-102, November.
    18. Philip Law, 2009. "Advancement to partnership in public accounting firms in Hong Kong," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(8), pages 792-805, September.
    19. Hamrick, Jennifer & Schafer, Jennifer & DeZoort, Todd, 2023. "The effect of client gender and negotiation style on auditors' proposed audit adjustments," Advances in accounting, Elsevier, vol. 62(C).
    20. repec:ehu:rdadme:9806 is not listed on IDEAS
    21. Dina El Mahdy & Fatima Alali, 2023. "Female CFOs and managerial opportunism," Review of Quantitative Finance and Accounting, Springer, vol. 60(3), pages 1161-1207, April.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:sae:ausman:v:26:y:2001:i:2:p:147-161. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: SAGE Publications (email available below). General contact details of provider: http://www.agsm.edu.au .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.