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    Behavioral effects of fairness in performance measurement and evaluation systems: Empirical evidence from France

    Access Status
    Fulltext not available
    Authors
    Lau, James (Chong M.)
    Oger, B.
    Date
    2012
    Type
    Journal Article
    
    Metadata
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    Citation
    Lau, J.(C.M.) and Oger, B. 2012. Behavioral effects of fairness in performance measurement and evaluation systems: Empirical evidence from France. Advances in Accounting, Incorporating Advances in International Accounting. 28 (2): pp. 323-332.
    Source Title
    Advances in Accounting, Incorporating Advances in International Accounting
    DOI
    10.1016/j.adiac.2012.09.009
    ISSN
    0882-6110
    School
    School of Accounting
    URI
    http://hdl.handle.net/20.500.11937/17760
    Collection
    • Curtin Research Publications
    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.

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