Behavioral effects of fairness in performance measurement and evaluation systems: Empirical evidence from France
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 st...
| Main Authors: | , |
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| Format: | Journal Article |
| Published: |
J A I Press Inc.
2012
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| Online Access: | http://hdl.handle.net/20.500.11937/17760 |
| _version_ | 1848749550162935808 |
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| author | Lau, James (Chong M.) Oger, B. |
| author_facet | Lau, James (Chong M.) Oger, B. |
| author_sort | Lau, James (Chong M.) |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-14T07:22:43Z |
| format | Journal Article |
| id | curtin-20.500.11937-17760 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T07:22:43Z |
| publishDate | 2012 |
| publisher | J A I Press Inc. |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-177602017-09-13T15:43:30Z Behavioral effects of fairness in performance measurement and evaluation systems: Empirical evidence from France Lau, James (Chong M.) Oger, B. 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. 2012 Journal Article http://hdl.handle.net/20.500.11937/17760 10.1016/j.adiac.2012.09.009 J A I Press Inc. restricted |
| spellingShingle | Lau, James (Chong M.) Oger, B. Behavioral effects of fairness in performance measurement and evaluation systems: Empirical evidence from France |
| title | Behavioral effects of fairness in performance measurement and evaluation systems: Empirical evidence from France |
| title_full | Behavioral effects of fairness in performance measurement and evaluation systems: Empirical evidence from France |
| title_fullStr | Behavioral effects of fairness in performance measurement and evaluation systems: Empirical evidence from France |
| title_full_unstemmed | Behavioral effects of fairness in performance measurement and evaluation systems: Empirical evidence from France |
| title_short | Behavioral effects of fairness in performance measurement and evaluation systems: Empirical evidence from France |
| title_sort | behavioral effects of fairness in performance measurement and evaluation systems: empirical evidence from france |
| url | http://hdl.handle.net/20.500.11937/17760 |