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

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 th...

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Main Authors: Tan, S., Lau, James (Chong M.)
Format: Journal Article
Published: Institute of Certified Management Accountants 2012
Online Access:http://connection.ebscohost.com/c/articles/84370042/
http://hdl.handle.net/20.500.11937/26001
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author Tan, S.
Lau, James (Chong M.)
author_facet Tan, S.
Lau, James (Chong M.)
author_sort Tan, S.
building Curtin Institutional Repository
collection Online Access
description 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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institution Curtin University Malaysia
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publishDate 2012
publisher Institute of Certified Management Accountants
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spelling curtin-20.500.11937-260012017-01-30T12:51:14Z The Impact of Performance Measures on Employee Fairness Perceptions, Job Satisfaction andOrganisational Commitment Tan, S. Lau, James (Chong M.) 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. 2012 Journal Article http://hdl.handle.net/20.500.11937/26001 http://connection.ebscohost.com/c/articles/84370042/ Institute of Certified Management Accountants restricted
spellingShingle Tan, S.
Lau, James (Chong M.)
The Impact of Performance Measures on Employee Fairness Perceptions, Job Satisfaction andOrganisational Commitment
title The Impact of Performance Measures on Employee Fairness Perceptions, Job Satisfaction andOrganisational Commitment
title_full The Impact of Performance Measures on Employee Fairness Perceptions, Job Satisfaction andOrganisational Commitment
title_fullStr The Impact of Performance Measures on Employee Fairness Perceptions, Job Satisfaction andOrganisational Commitment
title_full_unstemmed The Impact of Performance Measures on Employee Fairness Perceptions, Job Satisfaction andOrganisational Commitment
title_short The Impact of Performance Measures on Employee Fairness Perceptions, Job Satisfaction andOrganisational Commitment
title_sort impact of performance measures on employee fairness perceptions, job satisfaction andorganisational commitment
url http://connection.ebscohost.com/c/articles/84370042/
http://hdl.handle.net/20.500.11937/26001