Back to Library
Do New Managers Get Easier Performance Targets?
Summary
Accounting and Reporting
Management Accounting
Professional Development
This study examines how supervisors set performance targets after managerial turnover. Specifically, it tests whether new managers receive different financial targets than continuing managers and whether supervisors use past and peer performance differently when revising targets. The analysis uses archival data from 113 nursing homes within a large elderly care provider over a three-year period, including 215 observations and 108 target revisions. Managerial turnover is common in the setting, occurring in about 22.4% of cases, making it highly relevant to real-world organizations.