How Anonymity Affects Peer Evaluations under Peer-Based Ranking Incentive Systems

Thorsten Knauer et al.

Journal of Management Accounting Research2025https://doi.org/10.2308/jmar-2024-086article
AJG 2ABDC A*
Weight
0.37

Abstract

Peer evaluation systems are becoming increasingly important in firms. We experimentally investigate whether and how anonymity when evaluating peers (no versus yes) influences how employees evaluate their peers when an incentive is linked to peer evaluations (no versus yes) and whether these factors distort evaluations. We argue that, according to self-efficacy theory, the economic and psychological costs and benefits vary depending on both factors. As predicted, we find that in the absence of incentives, evaluations are upwardly distorted, particularly when employees are not anonymous. Anonymity reduces these upward distortions. In contrast, when incentives are present, anonymity leads to downward distortions, which are mitigated when evaluations are not anonymous. Our results inform managers about the contradictory effects of anonymity depending on the incentive scheme utilized and their impacts on the extent of peer evaluation distortions. Data Availability: Data are available from the authors upon request. JEL Classifications: M40; M41.

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https://doi.org/https://doi.org/10.2308/jmar-2024-086

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@article{thorsten2025,
  title        = {{How Anonymity Affects Peer Evaluations under Peer-Based Ranking Incentive Systems}},
  author       = {Thorsten Knauer et al.},
  journal      = {Journal of Management Accounting Research},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.2308/jmar-2024-086},
}

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Evidence weight

0.37

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.