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Fairness of performance evaluation procedures and job satisfaction : the role of outcome-based and non-outcome-based effects

Please use this identifier to cite or link to this item: http://hdl.handle.net/1959.14/145949

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Title: Fairness of performance evaluation procedures and job satisfaction : the role of outcome-based and non-outcome-based effects
Related: Accounting and business research, Vol. 38, No. 2, (2008), p.121-135
DOI: 10.1080/00014788.2008.9663325
Publisher: Griffith University
Date: 2008
FoR/RFCD Code(s): 150100 Accounting, Auditing and Accountability
Author/Creator: Lau, Chong M
Author/Creator: Wong, Kuan M
Author/Creator: Eggleton, Ian R. C
Description: Prior management accounting studies on fairness perceptions have overlooked two important issues. First, no prior management accounting studies have investigated how procedural fairness, by itself, affects managers’ job satisfaction. Second, management accounting researchers have not demonstrated how conflicting theories on procedural fairness can be integrated and explained in a coherent manner. Our model proposes that fairness of procedures for performance evaluation affects job satisfaction through two distinct processes. The first is outcome‐ based through fairness of outcomes (distributive fairness). The second is non‐outcome‐based through trust in superior and organisational commitment. Based on a sample of 110 managers, the results indicate that while procedural fairness perceptions affect job satisfaction through both processes, the non‐outcome‐based process is much stronger than the outcome‐based process. These results may be used to develop a unified theory on procedural fairness effects.
Description: 15 page(s)
Subject Keyword: 150100 Accounting, Auditing and Accountability
Subject Keyword: fairness
Subject Keyword: performance evaluation procedures
Subject Keyword: trust
Subject Keyword: commitment
Subject Keyword: satisfaction
Resource Type: journal article
Organisation: Macquarie University. Dept. of Accounting and Finance

Identifier: http://hdl.handle.net/1959.14/145949
Identifier: ISSN:0001-4788
Identifier: mq-rm-2008004838
Language: eng
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