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dc.contributor.authorEggleton, Ian R.C.
dc.contributor.authorLau, Chong M.
dc.contributor.authorWong, Kuan M.
dc.date.accessioned2009-04-08T01:57:46Z
dc.date.available2009-04-08T01:57:46Z
dc.date.issued2008
dc.identifier.citationEggleton, I., Lau, C. M. & Wong, K. M. (2008). Fairness of performance evaluation procedures and job satisfaction: the role of outcome-based and non-outcome based effects. Accounting and Business Research, 38(2), 121- 135.en
dc.identifier.urihttps://hdl.handle.net/10289/2088
dc.description.abstractPrior management accounting studies on fairness perceptions have overlooked two important issues. First, no prior management accounting studies have investigated how procedural fairness, by itself, affects managers' job satisfaction. Second, management accounting researchers have not demonstrated how conflicting theories on procedural fairness can be integrated and explained in a coherent manner. Our model proposes that fairness of procedures for performance evaluation affects job satisfaction through two distinct processes. The first is out-come-based through fairness of outcomes (distributive fairness). The second is non-outcome-based through trust in superior and organisational commitment. Based on a sample of 110 managers, the results indicate that while procedural fairness perceptions affect job satisfaction through both processes, the non-outcome-based process is much stronger than the outcome-based process. These results may be used to develop a unified theory on procedural fairness effects.en
dc.format.mimetypeapplication/pdf
dc.language.isoen
dc.publisherWolters Kluwe(UK) Ltden
dc.relation.urihttp://www.abr-journal.co.uk/articles_archive.asp?displayDoc=Volume38Indexen
dc.rightsThis is the published version of an article published in the journal: Accounting and Business Research. ©2008 Wolters Kluwe(UK) Ltd. Used with permission.en
dc.subjectfairnessen
dc.subjectperformance evaluation proceduresen
dc.subjecttrusten
dc.subjectcommitmenten
dc.subjectsatisfactionen
dc.titleFairness of performance evaluation procedures and job satisfaction: the role of outcome-based and non-outcome based effectsen
dc.typeJournal Articleen
dc.identifier.doi10.1080/00014788.2008.9663325en_NZ
dc.relation.isPartOfAccounting and Business Researchen_NZ
pubs.begin-page121en_NZ
pubs.elements-id33382
pubs.end-page135en_NZ
pubs.issue2en_NZ
pubs.volume38en_NZ


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