Employee Assessment

A performance review system is an approach to assessing and encouraging positive job performance. It is a tool for development, but it also provides the basis for the company to give raises and promotions or take corrective actions. There are various evaluation methods, including rating scales, essays, checklists, critical incident appraisals, work standards approach, and ranking methods. With the management by objectives (MBO) approach, performance is measured against the goals set by the manager and employee. A narrative is included with the behaviorally anchored rating scale (BARS) approach for each rating. This text addresses how to design an effective performance appraisal system.

Cases and Problems

Team Activity

  1. In a group of three to four, develop a performance evaluation sheet, using at least two methods, for the following job description, and present to the class:


Job Class Specification for:
ACCOUNTANT, City of Seattle


Class Specification Schematic Number: 2000504

Class Summary:

Performs a variety of professional accounting functions and tasks for a city department or utility. Audits, monitors, researches, and recommends revisions to accounting procedures and operations. Performs and coordinates the maintenance and production of accounting reports and records and ensures compliance with established accounting procedures and practices.

Distinguishing Characteristics of the Class:

The accountant class is capable of performing a range of professional accounting functions and tasks within the established guidelines of the department/city and according to generally accepted accounting practices, procedures, and methods. This class is supervised by a higher level accountant or manager and supervises accounting support personnel as required.

Assignments are performed under moderate supervision within established guidelines, generally accepted accounting principles, standards, and methods. Receives direction on special projects or where guidelines and rules are unclear. Knowledge of accounting practices, methods, laws, rules, ordinances, and regulations is required to determine the most appropriate accounting methods and procedures to apply and to ensure appropriate compliance.

Personal contacts are with department employees, other departments, agencies, or the public to provide information, coordinate work activities, and resolve problems.

Examples of Work:
  • Analyzes and prepares cash flow forecasts and updates forecasts based on actual revenues and expenditures.
  • Prepares financial reports, statements, and schedules.
  • Audits and reconciles assigned accounts in the general ledger.
  • Monitors and controls accounting activities in the recording of financial transactions, that is, accounts receivables, accounts payables, collections, and fixed assets.
  • Verifies and reviews accounting transactions. Makes appropriate corrections, entries, and adjustments to ensure accuracy of reports.
  • Researches, analyzes, and prepares journals for financial transactions.
  • Analyzes and maintains subsidiary ledgers (i.e., investments). Monitors and maintains investment ledger entries and investment schedules.
  • Prepares variance reports required by outside auditors and program summaries explaining variances.
  • Coordinates, trains, and monitors the work of accounting support personnel to ensure proper work operations.
  • Assists in development and modification of internal accounting control policies, procedures, and practices.
  • Assists in special projects such as research and analysis of financial information, long-term debt schedules, investment security reports, and reports for special information requested by departmental personnel.
  • Performs other related duties of a comparable level/type as assigned.


Work Environment/Physical Demands:

Work is performed in an office environment.

Minimum Qualifications:

Bachelor's Degree in Accounting (or a combination of education and/or training and/or experience that provides an equivalent background required to perform the work of the class).