organisational levels. Design/methodology/approach This study uses a purpose-developed survey to gather data from 325 business unit … managers. Findings This study finds that RPE is used to a great extent in the performance evaluation of business unit managers … between RPE and noise in performance evaluation. However, the use of cross-sectional survey data only allows testing …

, with data collected from annual reports and from 103 top managers from a wide range of Finnish business unit headquarters …. The results suggest that, in MNCs, top management's emphasis on financial controls tends to remain very high, regardless …

level. This research proposal argues that RPE needs also to be studied at lower echelons. Amongst business unit-managers, we … standards, targets are less easily influenced by the managers whose compensation depends on them. This extends the … contribution of this study derives from its direct, survey based approach, as opposed to the mostly indirect, public data based …