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    The Impact of Performance Measures on Employee Fairness Perceptions, Job Satisfaction andOrganisational Commitment

    Access Status
    Fulltext not available
    Authors
    Tan, S.
    Lau, James (Chong M.)
    Date
    2012
    Type
    Journal Article
    
    Metadata
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    Citation
    Tan, S. and Lau, J.(C.M.) 2012. The Impact of Performance Measures on Employee Fairness Perceptions, Job Satisfaction andOrganisational Commitment. Journal of Applied Management Accounting Research. 10 (2): pp. 57-72.
    Source Title
    Journal of Applied Management Accounting Research
    Additional URLs
    http://connection.ebscohost.com/c/articles/84370042/
    ISSN
    1443-9905
    School
    School of Accounting
    URI
    http://hdl.handle.net/20.500.11937/26001
    Collection
    • Curtin Research Publications
    Abstract

    This research examines how the use of nonfinancial performance measures for employee performance evaluation affects three employee outcomes - procedural fairness, job satisfaction and organisational commitment. The results, based on a sample of 130 managers support our expectations. They indicate the following. First, nonfinancial measures have a significant direct effect on procedural fairness. Second, the effects of nonfinancial measures on employee job satisfaction and organisational commitment are indirect through procedural fairness. Finally, the results for the nonfinancial measures model are similar to those of the financial measures model. These results may have important theoretical and practical implications on the choice of performance measures for performance measurement and evaluation.

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