The Perception of Superiors and Subordinates Toward The Performance Evaluation of Auditors  

Oleh:

Wilopo

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Journal of Economics, Business, & Accountancy: ventura vol. 9 no. 1 (Apr. 2006), page 1.
Topik: performance evaluation; auditor performance evaluations; analytical hierarch process; role congruence

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: VV5.4 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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This study extends prior research that examined dimensions employed in audit practice to evaluate job performance. The previous researches in some coutnries, like Canada, show that usinG Analytical Hierarchy process can increase or even decrease performance dimensions of auditor's progress in their careers, and permit an assessment of the degree of agreement in the role perceptions between superiors and subordinates for different positions within the firm. The findings confirmed that role exceptations are significantly difefrent at different positions in the firm. Contrary to previous U.S. research findings there was strong sgreement between role exceptations of superiors and subordinates. There were gender differences at any level. Staff development was found to rank at or near the bottom of responsibilities for all positions.

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