Behavioral effects of fairness in performance measurement and evaluation systems: Empirical evidence from France |
Abstract:
The measurement and evaluation of employee performance are crucial aspects of the management accounting system because of their effects on employee motivation. It is therefore important for management accountants to understand how such effects occur. Fairness may be a key explanatory factor. This study proposes that the effects of the fairness of employee performance measurement and evaluation procedures on employee job satisfaction and organizational commitment are indirect. The results, based on a sample of 60 French managers, support these expectations. For the relationship between procedural fairness and job satisfaction, the effects are indirect through trust and fairness of outcomes. For the relationship between procedural fairness and organizational commitment, the effects are indirect through fairness of outcome, trust and job satisfaction. The results also indicate that affective effects through trust and satisfaction are substantially stronger than that through fairness of outcome. Fair performance evaluation procedures therefore do more than the mere provision of equitable outcomes among French managers. |
| Keywords: |
Performance evaluation Procedural fairness Trust Job satisfaction Organizational commitment |
| Author(s): |
Chong M. Lau , Brigitte Oger |
| Source: |
Advances in Accounting, incorporating Advances in International Accounting 28 (2012) 323–332 |
| Subject: |
منابع انسانی |
| Category: |
مقاله مجله |
| Release Date: |
2012 |
| No of Pages: |
10 |
| Price(Tomans): |
0 |
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بر اساس شرایط و ضوابط ارسال مقاله در سایت مدیر، این مطلب توسط یکی از نویسندگان ارسال گردیده است. در صورت مشاهده هرگونه تخلف، با تکمیل فرم گزارش تخلف حقوق مؤلفین مراتب را جهت پیگیری اطلاع دهید.
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