Evidence on the relationship between procedural and distributive justice in performance appraisal and accounting faculty attitudes and performance |
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| Authors: | Nace MagnerGary G JohnsonJohn Elfrink |
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| Institution: | 1. University of Wollongong, Australia;2. University of Murcia, Spain;1. Department of Surgery, St. Michael''s Hospital, Toronto, Canada;2. Royal College Physicians and Surgeons of Canada, Ottawa, Canada;1. Physical Medicine & Rehabilitation, University of Pittsburgh, Pittsburgh, PA, United States;2. Safar Center for Resuscitation Research, University of Pittsburgh, Pittsburgh, PA, United States;3. Center for Neuroscience, University of Pittsburgh, Pittsburgh, PA, United States;4. Neurobiology, University of Pittsburgh, Pittsburgh, PA, United States;5. Center for the Neural Basis of Cognition, University of Pittsburgh, Pittsburgh, PA, United States;6. Critical Care Medicine, University of Pittsburgh, Pittsburgh, PA, United States;7. Psychology, University of Pittsburgh, Pittsburgh, PA, United States;1. American Academy of Dermatology, Schaumburg, Illinois;2. Department of Dermatology and Cutaneous Surgery, University of Miami Miller School of Medicine, Miami, Florida |
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| Abstract: | This study examined the relationship between procedural and distributive justice in performance appraisal and accounting faculty attitudes and performance. Data were gathered with a mail survey of nonadministrative accounting faculty at U.S. colleges and universities and analyzed with regression analysis. Procedural justice was more strongly associated with commitment to the institution, trust in department head, and intent to stay with the institution than was distributive justice. Conversely, distributive justice was more strongly associated with performance. We discuss the implications of our results to persons responsible for performance appraisal of accounting faculty and to researchers. |
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