A Systematic Literature Review of Subjective Performance Evaluation Research Over Three Decades

AbstractSubjective performance evaluation plays a crucial role in accounting research, leveraging human judgments or perceptions to assess employees' or managers' performance. This study performs a systematic literature review of 44 articles on subjective performance evaluation published in leading journals over the past three decades. It examines trends, research methods, and the geographical contexts of studies within this field. Additionally, the study outlines significant findings and implications, proposing directions for future research. By offering a comprehensive update on subjective performance evaluation research, it identifies existing research gaps and potential areas for further investigation. The study advocates for interdisciplinary collaboration and methodological diversity, aiming to spark increased interest and understanding of this complex, relevant topic. Keywords:Subjective Performance Evaluation, Literature Review, Accounting Research