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Verschaeve, M., Cardinaels, E., Smeulders, D. & Van den Abbeele, A. (2025). “Go Easy on Me!” Supervisor discretion in target setting after managerial turnover. Journal of Management Accounting Research. 37 (3), 121-148

M. Verschaeve et al.,  "“Go Easy on Me!” Supervisor discretion in target setting after managerial turnover", in Journal of Management Accounting Research, vol. 37, no. 3, pp. 121-148, 2025

@article{verschaeve2025_1777183634732,
	author = "Verschaeve, M. and Cardinaels, E. and Smeulders, D. and Van den Abbeele, A.",
	title = "“Go Easy on Me!” Supervisor discretion in target setting after managerial turnover",
	journal = "Journal of Management Accounting Research",
	year = "2025",
	volume = "37",
	number = "3",
	doi = "10.2308/JMAR-2024-037",
	pages = "121-148",
	url = "https://publications.aaahq.org/jmar"
}

TY  - JOUR
TI  - “Go Easy on Me!” Supervisor discretion in target setting after managerial turnover
T2  - Journal of Management Accounting Research
VL  - 37
IS  - 3
AU  - Verschaeve, M.
AU  - Cardinaels, E.
AU  - Smeulders, D.
AU  - Van den Abbeele, A.
PY  - 2025
SP  - 121-148
SN  - 1049-2127
DO  - 10.2308/JMAR-2024-037
UR  - https://publications.aaahq.org/jmar
AB  - This paper examines supervisors’ target setting decisions following managerial turnover, an event largely overlooked in prior studies. Specifically, we test whether regional supervisors use discretion to assign different target levels to new managers compared to those who remain in their business unit. Moreover, we investigate whether the use of past performance and peer performance information in supervisors’ target revisions is sensitive to managerial turnover. Using field data from 113 nursing homes of a large elderly care provider over a three-year period, we provide evidence that supervisors assign relatively lower targets to new managers. Additionally, our results show that, overall, supervisors rely on past and peer performance information to a similar extent when revising targets for new managers, with a more lenient approach if new managers underperform. Our findings suggest that current knowledge about target setting may be incomplete, as supervisors may treat new managers differently.
ER  -