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The Relationship between a concern for the maintenance of workplace fairness and managerial performance

Please use this identifier to cite or link to this item: http://hdl.handle.net/1959.14/163355

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Title: The Relationship between a concern for the maintenance of workplace fairness and managerial performance
Related: Accounting and Finance Association of Australia and New Zealand Conference (4 - 6 July 2010 : Christchurch, New Zealand)
Related: 2010 AFAANZ conference : papers
Related: http://www.afaanz.org/openconf/2010/openconf.php
Publisher: Carlton, Vic : AFAANZ
Date: 2010
FoR/RFCD Code(s): 150105 Management Accounting
Author/Creator: Martin-Sardesai, Ann V
Author/Creator: Lau, Chong M
Description: Prior studies suggest that performance measures can significantly influence employee behaviours and performance. However, the issue of how performance measures are chosen in the first instance is often overlooked. What factors influence how performance measures are chosen? This is an important unanswered research question. This study proposes that an organisation’s concern for workplace fairness can influence its choice of performance measures. Organisations are concerned with workplace fairness because they cannot function effectively if their employees perceive unfairness in the workplace. The use of financial measures alone may have limitations and may be perceived as unfair. In contrast, a comprehensive set of performance measures comprising both financial and nonfinancial measures may be perceived as fair because such systems are likely to capture a broader, more complete and hence a more accurate evaluation of employee performance. Hence, organisations that are concerned with workplace fairness are likely to choose performance measurement systems that are comprehensive comprising both financial and nonfinancial measures. Based on a sample from 276 managers, the results indicate that organisational concern for maintaining workplace fairness is positively associated with comprehensive performance measures and ultimately employee job satisfaction and performance. These results underscore the importance of workplace fairness in influencing the choice of management control systems.
Description: 27 page(s)
Subject Keyword: 150105 Management Accounting
Subject Keyword: concern for workplace fairness
Subject Keyword: comprehensive performance measures
Subject Keyword: job satisfaction
Subject Keyword: managerial performance
Resource Type: conference paper
Organisation: Macquarie University. Dept. of Accounting and Finance

Identifier: http://hdl.handle.net/1959.14/163355
Identifier: mq-rm-2009011024
Language: eng
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