Abstract
This study aims to examine whether there are differences between set roles when reviewing strategy execution in two new regions, especially when the initial period performance achievement is below 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 requirement courses and voluntarily participated through web-based media. The research data obtained was analyzed using repeated-measure ANOVA. One hundred and thirty-two participants passed the manipulation check questions and were processed in order to answer the question posed. The results show that there are differences between the structural roles and also when the corporate performance indicators are below target. The evaluator’s negative bias is also higher than that of the evaluatee. These findings confirm the relevance of attribution theory and negative bias theory, but the correlation test shows that evaluators also consider external attributes when making strategy reviews. Overall, there is a misalignment between the decision-makers, especially when the performance is in a state of fluctuation.
Highlights
Zheng (2020) states that the management should support its employees during the Covid-19 pandemic as needed
This study aims to see whether there is a difference in judgment especially between structural roles, and when there is a negative performance achievement in Balanced Scorecard (BSc) implementation
The findings of this study prove that the first hypothesis is supported, namely the existence of differences in strategy review decisions between evaluators and evalua tees
Summary
Zheng (2020) states that the management should support its employees during the Covid-19 pandemic as needed. The leader or management should be able to provide a sense of stability, empowerment and inclusion This can include showing them appreciation, making an effort to support them individually, involving the employees in decision-making, entrusting the employees with new responsibilities and providing both space and time for the bonding of the team. Business units will share resources with the corporation and strive to show their best performance in order to get rewards and a greater allocation of resources in accordance with the planned strategy When their performance does not meet the target, generally the corporate management will conduct a review which is generally in the form of a revision of the strategy in the upcoming period. Strategy reviews have the potential to create organizational blocks due to disagreements with the strategic change decisions made, especially when the impact of the initial strategy implementa tion focuses more on the long-term
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