Budget Targets as Performance Measures: The Mediating Role of Participation and Procedural Fairness

2012 ◽  
pp. 151-185 ◽  
Author(s):  
Chong M. Lau ◽  
Sharon L.C. Tan
Keyword(s):  
Performance Measures ◽  
Procedural Fairness ◽  
Mediating Role

The mediating role of fairness on the effectiveness of strategic performance measurement systems

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kevin Baird ◽  
Sophia Xia Su ◽  
Nuraddeen Nuhu
Keyword(s):  
Performance Appraisal ◽  
Human Resource ◽  
Performance Measures ◽  
Content Type ◽  
Strategic Performance ◽  
Measurement Systems ◽  
Mediating Role ◽  
Performance Measurement Systems ◽  
Insight Into

PurposeThis study examines the mediating role of the fairness of performance appraisal on the association between the extent of use of strategic performance measurement systems (SPMSs) with SPMS effectiveness.Design/methodology/approachData were collected using an online survey distributed to 656 Australian middle and lower level managers.FindingsThe findings reveal that informational fairness mediates the association between SPMSs (link to value drivers and the use of multidimensional performance measures) with performance-related outcomes; procedural fairness mediates the association between SPMSs (link to strategy and the use of multidimensional performance measures) with staff-related outcomes and distributive fairness mediates the association between the use of SPMSs (all three types) with both performance and staff-related outcomes.Originality/valueThe study provides a unique insight into the importance of fairness (the distributive, informational and procedural fairness of the performance appraisal system) in mediating the associations between the extent of use of SPMSs and SPMS effectiveness. The findings contribute to the human resource management (HRM) “black box” literature by providing an insight into the behavioural mechanism through which a specific human resource management practice (i.e. the SPMS) influences organisational performance.

The Role of Performance Measure Noise in Mediating the Relation between Task Complexity and Outsourcing

2010 ◽  
Vol 22 (1) ◽  
pp. 75-102 ◽  
Author(s):  
Ge Bai ◽  
Freddy Coronado ◽  
Ranjani Krishnan
Keyword(s):  
Performance Measures ◽  
Transaction Cost Economics ◽  
Task Complexity ◽  
Performance Measure ◽  
For Profit ◽  
Mediating Role ◽  
Outpatient Departments ◽  
Incentive Contracting ◽  
External Vendors

ABSTRACT: This paper examines the effect of task complexity on a firm’s decision to outsource and the mediating role of performance measure noise. Using insights from agency and transaction cost economics theories, we predict that task complexity reduces the extent of outsourcing of the task. We further predict that one reason for the negative relation between task complexity and outsourcing is that task complexity increases the noise in performance measures. Noisy performance measures introduce problems in incentive contracting with external vendors and, hence, decrease the extent of outsourcing. Data from 305 inpatient and 1,255 ancillary and outpatient departments of for-profit hospitals provide support for our prediction that performance measure noise mediates the relation between task complexity and outsourcing.

Affect-driven impact of paradoxical leadership on employee organizational citizenship behaviour

2021 ◽  
pp. 1-14
Author(s):  
Silu Chen ◽  
Zhi Wang ◽  
Yu Zhang ◽  
Kaili Guo
Keyword(s):  
Positive Affect ◽  
Leadership Style ◽  
Organizational Citizenship ◽  
Procedural Fairness ◽  
Mediating Role ◽  
Emerging Leadership ◽  
Two Phases ◽  
The Relationship ◽  
Moderating Role

Abstract Paradoxical leadership is an emerging leadership style which describes leadership behaviours that are ostensibly contradictory but in reality are interrelated and address workplace demands simultaneously and over time. The present study is based on affective events theory (AET), which states that occurrences or events at work result in prompt positive or negative affect in employees. The purpose of the study is to examine the mediating role of positive affect on the relationship between paradoxical leadership and employee organizational citizenship behaviour (OCB). We also examine the moderating role of procedural fairness on the relationship between employee positive affect and OCB. Data collected in two phases in small- and medium-sized Chinese companies indicate that positive affect fully mediates the relationship between paradoxical leadership and employee OCB, and this relationship was found to be stronger when procedural fairness was higher rather than lower. We provide theoretical and practical implications of these findings.

scholarly journals The Mediating Role of Counterproductive Work Behaviour in Exploring the Association between University Staff Work-related Expectancies, Procedural Fairness, Employee Voice and Job Satisfaction

2020 ◽  
pp. 79-96
Author(s):  
Thadeus F. Mkamwa
Keyword(s):  
Job Satisfaction ◽  
Attribution Theory ◽  
Indirect Effects ◽  
Procedural Fairness ◽  
Employee Voice ◽  
Work Related ◽  
Mediating Role ◽  
Counterproductive Work Behaviour ◽  
Random Survey

This study examined the mediating role of counterproductive work behaviour in the association between University’s staff work-related expectancies, procedural fairness, employee voice and job satisfaction. The study built on Social Attribution Theory and the Expectancy Theory to explain causal inferences when individuals’ motivations for success and failure occur. The study consisted of a simple random survey among employees in a private university in North-Western Tanzania in 2014/15. The sample was made up of 187 respondents which was a 33% response rate. The study among other things established total effect and direct effect of employee voice and work-related expectancies on job satisfaction independent of mechanisms represented by counterproductive work behaviour. The results for the test of indirect effects of procedural fairness, employee voice and work-related expectancies on job satisfaction via counterproductive work behaviour showed no significant indirect effects. The study also showed a significant positive correlation between work-related expectancies and job satisfaction (r = .25, p < .01), with the implication that higher work-related expectancies (specifically pay raise and promotion) are positively related to job satisfaction. Overall, multiple regression analysis results show the study model accounted for about 47 per cent of the variance (Model R) in employee job satisfaction [F(8,156) = 5.822, p < .001). Theoretical and practical implications for these findings are discussed.

Controllability of performance measures and managerial performance: the mediating role of fairness

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sophia Xia Su ◽  
Kevin Baird ◽  
Nuraddeen Nuhu
Keyword(s):  
Performance Evaluation ◽  
Performance Measures ◽  
Evaluation System ◽  
Online Survey ◽  
Managerial Performance ◽  
Content Type ◽  
Financial Measures ◽  
Mediating Role ◽  
The Impact

Purpose This study aims to examine the mediating role of the fairness of the performance evaluation system on the association between the controllability of financial and non-financial measures and managerial performance. Design/methodology/approach Data was collected using an online survey questionnaire, with 220 responses received from middle and lower-level managers in Australian manufacturing organisations. Covariance-based structural equation modelling using software AMOS 25 was applied to analyse the data. Specifically, Anderson and Gerbing’s (1988) two-step approach was followed with confirmatory factor analyses first conducted to ensure that the measurement model was valid and reliable before running the structural model. Findings The findings reveal that the influence of managers’ controllability of performance measures on managerial performance is enacted through their perceptions of fairness. Specifically, the impact of controllability of financial (non-financial) measures on managerial performance is enacted through managers’ perceptions of distributive (interpersonal) fairness. Originality/value The empirical findings contribute to the literature investigating the empirical consequences of managers’ controllability of performance measures on performance evaluation processes, with the results revealing that the controllability of both financial and non-financial performance measures is positively associated with managerial performance via managers’ perceptions of different dimensions of fairness. Such results suggest that organisations, most of which do not prioritise the use of controllable performance measures in the design of their performance evaluation systems, need to reconsider the importance of the controllability of both financial and non-financial measures in the performance evaluation processes.

The Effect of Followers’ Belongingness Needs on Leaders’ Procedural Fairness Enactment

2012 ◽  
Vol 11 (1) ◽  
pp. 31-39 ◽  
Author(s):  
Ilse Cornelis ◽  
Alain Van Hiel ◽  
David De Cremer
Keyword(s):  
Experimental Study ◽  
Field Study ◽  
Ethical Leadership ◽  
Procedural Fairness ◽  
Mediating Role ◽  
Group Attraction ◽  
Procedural Rule

An important component of ethical leadership entails leaders’ enactment of procedural fairness. The present two studies examined the role of followers’ relational motives as antecedents of leaders’ adherence to procedural fairness rules and explored the mediating role of attraction. In an experimental study, we demonstrated that followers’ belongingness needs influenced leaders’ inclination to grant them voice. This finding was corroborated in a multisource field study of organizational supervisors. Furthermore, these two studies demonstrated that the effect of followers’ belongingness needs on the enactment of fair procedures was mediated through a process of interpersonal and group attraction. We discuss the relevance of these findings for theories of procedural rule adherence as a dependent variable and for the literature on ethical leadership.

scholarly journals Pengujian Model Kepatuhan Pajak Sukarela Pada Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Manado

2019 ◽  
Vol 10 (2) ◽  
Author(s):  
Dody Radityo ◽  
Lintje Kalangi ◽  
Hendrik Gamaliel
Keyword(s):  
Empirical Evidence ◽  
Structural Equation Modelling ◽  
Structural Equation ◽  
Tax Compliance ◽  
Procedural Fairness ◽  
Mediating Role ◽  
Equation Modelling ◽  
Compliance Model

Abstract. The objective of this research is to test voluntary tax compliance model for individual taxpayers developed by Ratmono (2014) and attain an empirical evidence about the influence of tax sanctions and procedural fairness on trust in tax authority procedural fairness on trust in tax authority, the influence of trust in tax authority on voluntary tax compliance, and the mediating role of trust in tax authority in the effect of tax sanctions and procedural fairness on voluntary tax compliance. Data were collected by questionnaires. 106 questionnaires in total were used in the analysis, conducted with Structural Equation Modelling. The result has shown that procedural fairness is related to trust in tax authority. This research also supports the notion that trust in authority affects positively voluntary tax compliance. Trust in tax authority forms an important mediating variable to the procedural fairness in oder to enhance voluntary tax compliance.Keywords: voluntary tax compliance, tax sanctions, procedural fairness, trust in tax authority.Abstrak. Penelitian ini bertujuan menguji model kepatuhan pajak sukarela bagi wajib pajak orang pribadi yang dikembangkan Ratmono (2014) dan untuk mendapatkan bukti empiris mengenai pengaruh denda pajak dan keadilan prosedural terhadap kepercayaan pada otoritas pajak, pengaruh kepercayaan pada otoritas pajak terhadap kepatuhan pajak sukarela, serta peran kepercayaan pada otoritas pajak dalam memediasi pengaruh denda pajak dan keadilan prosedural terhadap kepatuhan pajak sukarela. Pengumpulan data dalam penelitian ini menggunakan kuesioner. Sebanyak 106 digunakan dalam proses analisis menggunakan Structural Equation Modelling. Hasil penelitian  menunjukkan bahwa keadilan prosedural terkait dengan kepercayaan pada otoritas pajak. Penelitian ini juga memberikan bukti empiris bahwa kepercayaan pada otoritas pajak terkait dengan kepatuhan pajak sukarela. Kepercayaan pada otoritas pajak merupakan sebuah pemediasi penting pada keadilan prosedural sebagai sarana meningkatkan kepatuhan pajak sukarela.Kata kunci: kepatuhan pajak sukarela, sanksi pajak, keadilan prosedural, kepercayaan pada otoritas pajak.

The More You Say, the Less They Hear

2015 ◽  
Vol 27 (4) ◽  
pp. 159-169 ◽  
Author(s):  
Elsbeth D. Asbeek Brusse ◽  
Marieke L. Fransen ◽  
Edith G. Smit
Keyword(s):  
Hearing Protection ◽  
Entertainment Education ◽  
Mediating Role ◽  
Attitude Measures ◽  
Underlying Mechanisms

Abstract. This study examined the effects of disclosure messages in entertainment-education (E-E) on attitudes toward hearing protection and attitude toward the source. In addition, the (mediating) role of the underlying mechanisms (i.e., transportation, identification, and counterarguing) was studied. In an experiment (N = 336), three different disclosure messages were compared with a no-disclosure condition. The results show that more explicit disclosure messages negatively affect transportation and identification and stimulate the generation of counterarguments. In addition, the more explicit disclosure messages affect both attitude measures via two of these processes (i.e., transportation and counterarguing). Less explicit disclosure messages do not have this effect. Implications of the findings are discussed.

Coping Humor as a Mediator Between Emotional Intelligence and Job Satisfaction

2017 ◽  
Vol 16 (3) ◽  
pp. 155-159 ◽  
Author(s):  
Peizhen Sun ◽  
Jennifer J. Chen ◽  
Hongyan Jiang
Keyword(s):  
Job Satisfaction ◽  
Emotional Intelligence ◽  
Future Research ◽  
Satisfaction Scale ◽  
Primary School Teachers ◽  
Mediating Role ◽  
Regulation Of Emotion ◽  
The Relationship ◽  
Overall Job Satisfaction

Abstract. This study investigated the mediating role of coping humor in the relationship between emotional intelligence (EI) and job satisfaction. Participants were 398 primary school teachers in China, who completed the Wong Law Emotional Intelligence Scale, Coping Humor Scale, and Overall Job Satisfaction Scale. Results showed that coping humor was a significant mediator between EI and job satisfaction. A further examination revealed, however, that coping humor only mediated two sub-dimensions of EI (use of emotion and regulation of emotion) and job satisfaction. Implications for future research and limitations of the study are discussed.

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