Abstract
Promotions are an important aspect of the careers in managerial accounting. Review of the literature on promotions reveals that the decision-making process is open to bias due to characteristics of ratees and raters, as well as possible political influences. Such flawed decision making may be due in part to the inherent ambiguity in rating performance of managers. Rough set rules are developed from an decision-making example in which performance data is used in the decision to promote managers. Implications of incorporating these rules into expert systems used for promotions decisions are presented.