Equity Sensitivity and Organizational Outcomes: Incremental Validity over Big Five Personality Traits

One individual difference that emerged over the years is equity sensitivity. It was posited that this construct may be a central factor in predicting work outcomes in reactions to inequity. However, its conceptual overlap with already established dimensions of personality has been insufficiently taken into consideration so far. The present study examines the incremental validity of equity sensitivity in predicting counterproductive work behaviors and perception of organizational justice over the Big Five personality traits. The study sample consisted of 223 Romanian working adults. Results showed that, although equity sensitivity had a significant relationship with counterproductive work behaviors after controlling for the Big five personality traits, its incremental validity was small, with little practical utility. Moreover, the incremental validity of equity sensitivity in predicting justice dimension above the Big-Five personality dimensions was not supported. Theoretical and practical implications of equity sensitivity for personnel selection are discussed.

Sales promotion: the role of equity sensitivity

PurposeThis paper explores how consumer psychographics impact responses to sales promotions (SPs), and specifically whether equity sensitivity (ES) moderates attitudes towards sales promotion in the retail purchase experience (PE).Design/methodology/approachThe study examines data from a survey of 284 Hong Kong consumers, using a shopping mall-intercept method. Every third person walking past the researchers was asked to participate in the survey. After obtaining their permission, those agreeing to take part in the study were surveyed either inside or outside of the shopping complex. The face-to-face intercept surveying method also increases confidence in sample and response reliability.FindingsThe study finds that ES has a significant positive relationship with evaluations of the retail PE. Consumers identified as “Benevolents” were significantly more positive towards SPs and reported significantly higher satisfaction with the PE. In contrast, consumers identified as “Entitled” were less positive towards SP and less satisfied with the PE. In addition, noncash SPs significantly positively influenced Benevolents' PE.Research limitations/implicationsThe current study extends and expands equity theory and ES research by applying these concepts to consumer SPs. The study is limited to an examination of common consumer purchases, across different product categories and SP types. While this allows us to examine the relationship between SP attitudes, ES and purchase satisfaction, future comparisons between individual sales promotion techniques (SPTs) and specific consumer profiles are recommended.Practical implicationsFrom a retail perspective, it is important to understand individual differences and what influences and motivates the consumers' retail PE. Retail managers are advised to track customer purchases and satisfaction levels linked to SPs as this would allow for the identification of which customers are more likely to fit the Entitled or Benevolent psychological profiles and predict their likely responses to SP offers.Originality/valueTo date, there has been little research on individual psychological differences between consumers when offered SPs at retail stores. The current study contributes to the marketing literature by extending the price fairness equity model to the retail PE, thereby addressing a prominent gap in the literature.

Assessing the Ethical Behavior of Accounting Accounts Through the Application of the Tri Kaya Parisudha Philosophy on Equity Sensitivity and Ethical Sensitivity

The government must pay attention to the ability of its employees because it has accountability that can develop a sound and well-established reporting system. The government must pay attention to the ability of its employees because it has accountability that can develop a sound and well-established reporting system. The purpose of this study was to examine the sensitivity and ethics to the behavior of accounting actors and to examine the philosophy of Tri Kaya Parisudha, which is one of the local variables of the Balinese Hindu genus which can strengthen the effect of sensitivity and sensitivity on ethical behavior. The method used in this research is the Component-based SEM, Partial Least Square (PLS) analysis method. A questionnaire technique was used as a data collection tool to obtain data. Questionnaires will be distributed to 25 OPD Bangli Regency. The test results show empirical evidence that equity sensitivity has a significant positive effect on the behavior of accounting actors. Second, ethical sensitivity has a significant positive effect on the ethical behavior of accounting actors. Third, the philosophy of Tri Kaya Parisudha strengthens the influence of ethical sensitivity on the behavior of ethical accounting actors. Fourth, Tri Kaya Parisudha's philosophy strengthens the influence of ethical sensitivity on the behavior of ethical accounting actors.

The effects of machiavellian, equity sensitivity, and ethical sensitivity on the accounting students’ ethical perceptions in perceiving the accountants’ ethics

This study aims to examine the effect of machiavellian, equity sensitivity, ethical sensitivity on the ethical perceptions of accounting students in perceiving the ethical behavior of accountants. The sampling method that used is proportional sampling. The participants of this study are S1/ D4 students from accounting study program in the level of 2016 at the State Universities (PTN) and the Private Universities (PTS) accredited A in Malang. The samples of this study were 381 accounting students from eight universities. The data analysis that used in this study is multiple linear regression. The results showed that machiavellian had a positive effect on the accounting students' ethical perceptions of the accountant's ethical behavior, equity sensitivity had no effect on the accounting students' perceptions of the accountant's ethical behavior, and ethical sensitivity had a positive effect on the accounting students' ethical perceptions of the accountant's ethical behavior.

The effects of machiavellian, equity sensitivity, and ethical sensitivity on the accounting students’ ethical perceptions in perceiving the accountants’ ethics

This study aims to examine the effect of Machiavellian, equity sensitivity, ethical sensitivity on the ethical perceptions of accounting students in perceiving the ethical behavior of accountants. The sampling method that used is proportional sampling. The participants of this study are S1/ D4 students from accounting study program in the level of 2016 at the State Universities (PTN) and the Private Universities (PTS) accredited A in Malang. The samples of this study were 381 accounting students from eight universities. The data analysis that used in this study is multiple linear regression. The results showed that Machiavellian had a positive effect on the accounting students' ethical perceptions of the accountant's ethical behavior, equity sensitivity had no effect on the accounting students' perceptions of the accountant's ethical behavior, and ethical sensitivity had a positive effect on the accounting students' ethical perceptions of the accountant's ethical behavior.

Religiosity as a moderating variable on the effect of love of money, Machiavellian and equity sensitivity on the perception of tax evasion

This study aims to obtain an empirical evidence on how religiosity is moderating the effect of love of money, Machiavellian, and equity sensitivity on the perception of tax evasion. The populations in this study are individual taxpayers registered in all Pratama tax offices in Bali. Sampling was determined using the probability sampling method with proportional stratified random sampling technique. This study uses 400 research samples. The data analysis technique used is multiple linear regression analysis and moderated regression analysis. The test results provide empirical evidence that love of money and Machiavellian have a positive effect on the perception of tax evasion, however, equity sensitivity has no effect on the perception of tax evasion. The results of subsequent tests provide empirical evidence that intrinsic religiosity and extrinsic religiosity can moderate the effects of love of money, Machiavellian, and equity sensitivity on perceptions of tax evasion.