Roles of fairness in the relationship between performance evaluation systems and budget gaming behavior
Budgetgaming is still an unsolved problem and requires a serious handling.The purpose ofthisstudyis to investigateif theperceptions of procedural fairness mediate the relationships between performance evaluation systems and budgetgamingbehavior. The surveywasconducted ongopublic manufacturing compan...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Penerbit Universiti Kebangsaan Malaysia
2021
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| Online Access: | http://journalarticle.ukm.my/17783/ http://journalarticle.ukm.my/17783/1/31137-168075-1-PB.pdf |
| _version_ | 1848814399658131456 |
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| author | SeTin, SeTin Sembel, Roy Augustine, Yvonne Purwanti, Ari |
| author_facet | SeTin, SeTin Sembel, Roy Augustine, Yvonne Purwanti, Ari |
| author_sort | SeTin, SeTin |
| building | UKM Institutional Repository |
| collection | Online Access |
| description | Budgetgaming is still an unsolved problem and requires a serious handling.The purpose ofthisstudyis to investigateif theperceptions of procedural fairness mediate the relationships between performance evaluation systems and budgetgamingbehavior. The surveywasconducted ongopublic manufacturing companiesinIndonesia with a division manager as a unit ofanalysis. A total of128 samples were analyzed using Partial Least Square WarpPLS 3.0. Theresults show that procedural fairness significantly mediates the relation between non-financial measure and budgetgaming. However,proceduralfairness does not mediate therelationshipbetween relative performance evaluation andbudget gaming.This study supports goal setting theory, agency theory,and organizational justice theorywhich providepractical implications in terms of overcoming budget gaming through the use of non-financial performance measures. |
| first_indexed | 2025-11-15T00:33:28Z |
| format | Article |
| id | oai:generic.eprints.org:17783 |
| institution | Universiti Kebangasaan Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T00:33:28Z |
| publishDate | 2021 |
| publisher | Penerbit Universiti Kebangsaan Malaysia |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | oai:generic.eprints.org:177832022-01-01T07:10:33Z http://journalarticle.ukm.my/17783/ Roles of fairness in the relationship between performance evaluation systems and budget gaming behavior SeTin, SeTin Sembel, Roy Augustine, Yvonne Purwanti, Ari Budgetgaming is still an unsolved problem and requires a serious handling.The purpose ofthisstudyis to investigateif theperceptions of procedural fairness mediate the relationships between performance evaluation systems and budgetgamingbehavior. The surveywasconducted ongopublic manufacturing companiesinIndonesia with a division manager as a unit ofanalysis. A total of128 samples were analyzed using Partial Least Square WarpPLS 3.0. Theresults show that procedural fairness significantly mediates the relation between non-financial measure and budgetgaming. However,proceduralfairness does not mediate therelationshipbetween relative performance evaluation andbudget gaming.This study supports goal setting theory, agency theory,and organizational justice theorywhich providepractical implications in terms of overcoming budget gaming through the use of non-financial performance measures. Penerbit Universiti Kebangsaan Malaysia 2021 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/17783/1/31137-168075-1-PB.pdf SeTin, SeTin and Sembel, Roy and Augustine, Yvonne and Purwanti, Ari (2021) Roles of fairness in the relationship between performance evaluation systems and budget gaming behavior. Jurnal Pengurusan, 62 . pp. 1-15. ISSN 0127-2713 https://ejournal.ukm.my/pengurusan/issue/view/1426 |
| spellingShingle | SeTin, SeTin Sembel, Roy Augustine, Yvonne Purwanti, Ari Roles of fairness in the relationship between performance evaluation systems and budget gaming behavior |
| title | Roles of fairness in the relationship between performance evaluation systems and budget gaming behavior |
| title_full | Roles of fairness in the relationship between performance evaluation systems and budget gaming behavior |
| title_fullStr | Roles of fairness in the relationship between performance evaluation systems and budget gaming behavior |
| title_full_unstemmed | Roles of fairness in the relationship between performance evaluation systems and budget gaming behavior |
| title_short | Roles of fairness in the relationship between performance evaluation systems and budget gaming behavior |
| title_sort | roles of fairness in the relationship between performance evaluation systems and budget gaming behavior |
| url | http://journalarticle.ukm.my/17783/ http://journalarticle.ukm.my/17783/ http://journalarticle.ukm.my/17783/1/31137-168075-1-PB.pdf |