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High‐tech industry has been the principal economic source for Taiwan in recent years. The characteristics of high‐tech industries in Taiwan are changeable product markets, short product life cycles and high company attrition rate. In the globalization trend, the high‐tech industry has gradually increased corporate competitiveness and reached the goal of sustainable operations through knowledge management, knowledge sharing and new product research and development. Firms have aggressively strengthened and integrated their internal and external resources and enhanced knowledge sharing to increase industry operational performance. Effectively strengthening the knowledge management operation and performance evaluation of knowledge sharing in Taiwan’s high‐tech industry has become a critical issue. In the selection of knowledge sharing Key Performance Indicators (KPI), this research divided the knowledge sharing indicators into representative strategic indicators such as organizational knowledge learning, organizational knowledge resources, organizational information capacity and organizational knowledge performance through screening using Factor Analysis. The characteristics of the constructs were interdependent. This research calculated and adjusted the correlation among the key performance knowledge sharing indicators using ANP and determined the relative weight of knowledge sharing.

This research aims to investigate the differences in evaluations of job performance between male and female managers by those managers’ immediate bosses and peers.

Drawing on gender structure theory, along with ideas about status characteristics, the authors use hierarchical regression to test the hypotheses that male and female bosses and peers deferentially evaluate the male and female manager’s global job performance. The authors hypothesize significant two-way interactions (gender of the manager by gender of evaluator) in predicting a manager’s job performance.

The results suggest that while male peers rate female managers’ job performance significantly lower than that of male managers, female peers do not discriminate between genders in their performance evaluations. Also, managers’ bosses were found not to discriminate between genders of their subordinates.

The limitations of this study have to do primarily with the data. While the data are rich on some dimensions, they are weak on others, especially with regard to the detail about the jobs the respondents did, detailed level of familiarity with the evaluated managers, as well as racial background. The data also do not provide information on the different facets of job performance, the evaluation of which could potentially be impacted by managerial gender; this study is focused exclusively on global job performance.

The authors discuss various theoretical explanations of this pattern of results, as well as its possible influence on female managers’ careers. Although the effect size of the negative bias that male peers exhibit toward female managers is relatively small, it may be argued that lower performance assessments can accumulate over years in multiple job evaluations, negatively affecting the career of female leaders.

The evaluations supplied by different organizational members gain importance with the increased use of 360-degree feedback instruments not just for developmental but also for the job performance appraisal purposes. While the job evaluations of managers’ bosses have been investigated in the past with regard to the possible gender bias, this study provides the first known to the authors’, evidence. Also, this study points to a direct bias in performance assessments, rather than a potentially more subtle, non-performance-based bias that affects the disparities in wages and promotions of female managers. Thus, this study helps to fill a significant gap in the literature on organizations and it may have practical implications for the advancement of female managers. In addition to this contribution, this study also provides data that may be useful in resolving the ongoing debate whether female bosses act more as cogs in the machine or as change agents in organizations.

The purpose of this study is to decompose common reputation measurement systems into behavioural organisation–public relationship outcomes, cognitive representations of an organisation in the minds of publics and evaluations of organisational performance. In the proposed model, propensity for active communication behaviour and familiarity are suggested as correlated precursors of organisation–public relationship outcomes (eg trust, satisfaction, commitment and control mutuality) and organisation–public relationship outcomes are hypothesised to have a direct effect on evaluations of organisational performance as well as an indirect effect via the mediation of cognitive representations of the organisation. The authors investigated different types of five Korean‐based organisations )two domestic corporations in different industries, a multinational corporation, a sports association and a non‐profit organisation) to validate the model across different types of organisations. The findings of this study suggest that relationship outcomes lead to favourable representations of an organisation and positive evaluations of performance of the organisation.

Prior studies on the interactive effects of performance evaluative style and budgetary participation on managers' budgetary performance have overlooked several important issues. First, the moderating effects of organisational commitment have largely been overlooked. Since managers, who are highly committed to their organisations, are likely to pursue their organizations' goals much more intensely than managers who are not committed to their organisations, the effects of performance evaluative style and budgetary participation on the budgetary performance of these two groups of managers are likely to differ. Second, prior studies in this research area have concentrated mainly on the manufacturing sector. The services sectors have received relatively little attention. Third, differences between privately owned service organisations and publicly funded service organisations and their effects on performance have also not been considered. To address these gaps in the literature, this study investigates the three‐way interaction between reliance on financial measures for performance evaluation, budgetary participation and organisational commitment affecting budgetary performance in the health services sector. Based on a sample of 170 managers, the results indicate that highly committed managers react very differently to reliance on financial measures for performance evaluation and budgetary participation from lowly committed managers. Differences were also found between managers from the privately funded service organisations and those from the publicly funded service organisations.

This paper explores why and how, and in what context, individuals' accounting of self, ethics and morality and self-knowledge of the limits of accountability can frame their account giving and judging in an organisational formal performance evaluation process.

Building upon the Butlerian notions of accountability as advanced by Messner (2009) and Roberts (2009), the authors conducted a qualitative field study at a Vietnamese public university, involving face-to-face interviews, observation of performance evaluation meetings and examination of archival documents.

The authors found that individuals experience conflicting ethical and moral values when they rely on their self-knowledge of accountability (the ability to self-account) in their account giving and judging in the university's formal academic performance evaluation process. In addition, the authors found that when individuals want to provide the best account to the account demander, their understanding of their ability to self-account and the formal organisational accountability process influence their views on what authentic account giving means. As a result, enhanced ethics-to-others has the potential to be an ethical burden and may not lead to authentic or beyond minimum accounting of “self”. Yet, in the Vietnamese socio-cultural and political context within which the university operates, and in the situation of ethical and moral conflicts in self-accountability, the authors found evidence of individuals' self-accountability behaviours that is based on the co-existence of a sense of responsibility to others and self-knowledge of the limits of accountability.

Although this study was limited to one Vietnamese public university, its findings enhance the knowledge about how individual ethical and moral values, self-knowledge of the limits of accountability and the formal organisational accountability process connect with each other in the socio-cultural and political context within which an organisation operates.

The study highlights the role of the context of local socio-cultural norms and values and of physical social interaction in developing the sense of connection to others, which influences the way individuals' ethical and moral values are mobilised to shape account-giving and judging behaviours.

The emphasis on the role of the sense of connection to others on personal accountability and the emphasis on physical, face-to-face interaction in developing sense of connection to others leads to an interesting issue regarding the sense of connection in the virtual social interaction setting, which has become increasingly popular globally, especially during and after the COVID-19 pandemic, and its implication for the use of personal ethical and moral values in organisational accountability practices.

Adding to the conversation on how a formal organisational accountability process can be effective, this study identified (1) the unpredictable outcomes of using ethics as rules for accountability practices due to potentially conflicting ethical values; (2) the diverse understandings of self-accounting, leading to different ideas of authentic accounting; and (3) the possibility of moral accountability behaviours based on the co-existence of a sense of connection to others and an understanding of the limits of accountability.

Important evaluation criteria as they are perceived by quality managers in American and US‐based Japanese firms are examined. For this study, three different groups of companies contained within four industries were considered. They included American firms using a traditional approach to manufacturing management, Japanese firms operating in the United States, and American firms attempting a Japanese approach to manufacturing management. This study identified price, on‐time delivery, and the supplier′s product quality as the three major criteria for evaluating vendors. The attitudes of quality managers concerning the importance of these variables were counter to the impressions portrayed in the academic and managerial press. Also differing from the literature was how much the managers in these different types of firms linked the evaluation criteria and overall organisational performance.

In the early industrial age which with high intensity of machine and labor, using financial measurement index was good enough to tie in company’s mechanization and philosophy of management and been in efficiency. But being comply with “New Economic age,” a new economic environment is full of knowledge and information, the enterprise competition had changed from tangible assets, plants to intangible innovation ability of knowledge. As recognizing the new tendency by enterprise, they value gradually the growth and influence from learning. Practice of organization learning not only needs firm structure and be in coordination with both hardware and software, but also needs an affect measurement model to offer enterprise to estimate learning performance. It’s a good instrument of financial performance measure mold in the past years, But it’s for measuring the past, couldn’t formulate enterprise trend to future, hard to estimate investment for future, such as development of products, organization learning, knowledge management etc, as which intangible assets and knowledge ability just the key factors of being win around competition environment in the future. In 1992, Kaplan and Norton brought up Balance Scorecard (BSC) on Harvard Business Review, as an instrument helping enterprise to measure performance, which is being considered to be a most influence management instrument. It added non‐financial index such as customer, internal process and learning growth besides traditional financial index, as offering enterprise an index to measure and manage intangible assets and intellectual property. As being aware of organization learning is hard to be ignored in the new economic age, this research is based on learning and growth of BSC, and citing one national material company try to let the most difficult measurement performance of organization learning, to be estimate through BSC, analyze of factor and individual case, to discuss the company how to make the related strategy and vision of organization learning to develop learning and growth of the structure of BSC, subject the matter of out put factors to be discussed, and measure the outcomes as a result of research. The research affect offers (1) the base implement procedure of carrying out BSC; (2) the reference of formulating measurement index while enterprise using BSC to estimate performance of organization learning; (3) the possibility bottleneck maybe forcing while carrying out BSC, to be an improvement or preventive for enterprise.

This study aims to systematically review the literature on the use of customer value for the evaluation of inter-organizational performance, with a wide perspective embracing different contexts and settings.

Searching within the Scopus and ISI Web of Science databases, a systematic literature review has been conducted analyzing 41 papers published between 1991 and 2020.

Categorization of customer value and inter-organizational performance measures were developed and the main differences among different settings were discussed.

The results presented in this study may be helpful for practitioners and managers who, in the completion of their activities, have to maintain strong and frequent relationships with other organizations. In fact, practitioners and managers interested in enhancing customer value and measuring inter-organizational performance may find an innovative perspective linking the two dimensions. They could find the categorizations presented in this study as a starting point for developing a performance evaluation framework suitable for evaluating their present business relationships. In fact, the categorizations provide a panorama of how scholars have measured until now inter-organizational performance through customer value, and therefore, they could choose the measures more appropriate for their situation.

No systematic literature review of the use of customer value for assessing inter-organizational performance has previously been undertaken, especially considering different settings.

Interest in the nature of influence attempts in the performance evaluation process has increased in recent years. Researchers have conducted a number of important and revealing cross‐sectional investigations, but there remains virtually no longitudinal work in this area. The present study attempted to address this need by conducting a multi‐period investigation of influence tactics use and affect that addressed three questions: (1) Are individuals consistent in their use of influence tactics across evaluation periods? (2) Are prior‐period performance ratings reflected in subsequent influence tactic use? (3) What role does affect, both supervisor and subordinate, play in this process? A latent variable structural model was tested using longitudinal data from managers and employees of food services units. Our results indicated that there is a cycle of continued influence tactic use across time periods, performance ratings help to determine subsequent tactic use, and both supervisor and subordinate affect play a role in the influence‐evaluation process. Implications of these results and directions for future research are discussed.

While the concepts of performance evaluation and total quality management (TQM) have been explored in the management literature of the last decades, there has been relatively little work on the particular characteristics that an organisation with a TQM approach to human resource (HR) performance evaluation should adopt. To this end, this paper provides a review of the literature in the area of TQM and HR performance evaluation, in order to establish the context for future empirical research. This study provides a brief overview of the implications of a quality orientation for the evaluation of employee performance. It reveals the main difficulties with the concept of performance evaluation from a quality perspective; and it also examines particular characteristics of performance evaluation that could maximise the effectiveness of HR performance evaluation in organisational environments with a quality orientation. Both the assumptions of TQM and the requirements for HR evaluation are used as a foundation from which to examine the ways in which HR performance evaluation might have changed to integrate TQM requirements. By examining the relevant literature, the main criteria of a TQM‐based HR performance evaluation system are refined and enhanced, thus moving towards a situation in which TQM can drive HR performance evaluation in practice. The results also serve as a guide for the evaluation of the effectiveness of such a system.