The Impact of Some MIS Design Variables on Managers' Evaluations of Subordinates' Performances

This article reports the results of an experimental analysis of the impact of MIS design variables on the managers’ evaluations of subordinates’ performances. The experiment involved examining whether different ways of reporting a specific standard cost accounting situation resulted in differences in managers’ evaluations. When actual costs differed significantly from standard, it was found that the form of the accounting report did have an impact on evaluations. The presentation and the frequency of the report were found to be important variables in MIS design which affected managers’ evaluations.