How a Subordinate's Gender Influences Supervisors' Use of Past Performance Info

Overview

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.

Highlights

Performance measurement
Performance appraisals
Potential appraisals
High-potential employees
Gender and attributions

Objectives

Apply attribution theory principles to analyze how a diversity emphasis within organizational contexts influences supervisors' interpretation of accounting information when appraising subordinates' potential based on gender.
Apply critical analysis to assess the discrepancy between supervisors' beliefs about subordinates' abilities and their actual appraisals of potential based on gender, within a male-dominated setting.

Notice

This is a self-study/on demand course offered by a 3rd party vendor and will NOT be accessible in the My Upcoming CPE section of the ISCPA website. Course access information will be emailed directly to you by CalCPA. The course expires one year from the purchase date. Format = Downloadable PDF.