The link between formality and procedural fairness: The influences of precision, sensitivity and role clarity

Wang, KK; Dyball, MC; Wang, A

The link between formality and procedural fairness: The influences of precision, sensitivity and role clarity

Wang, KK Dyball, MC Wang, A

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Publisher:: WILEY
Publication Type:: Journal Article
Citation:: Accounting and Finance, 2023, 63, (S1), pp. 1571-1598
Issue Date:: 2023-04-01

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Field	Value	Language
dc.contributor.author	Wang, KK
dc.contributor.author	Dyball, MC
dc.contributor.author	Wang, A
dc.date.accessioned	2024-03-10T21:54:05Z
dc.date.available	2024-03-10T21:54:05Z
dc.date.issued	2023-04-01
dc.identifier.citation	Accounting and Finance, 2023, 63, (S1), pp. 1571-1598
dc.identifier.issn	0810-5391
dc.identifier.issn	1467-629X
dc.identifier.uri	http://hdl.handle.net/10453/176419
dc.description.abstract	This study investigates the complex and not straight-forward association between formality and procedural fairness. It examines the mediating roles of precision of performance measures, sensitivity of performance measures and role clarity. Using survey responses of functional managers of Australian manufacturing firms, the study finds that the link between formality and procedural fairness is mediated by sensitivity of performance measures and role clarity. Role clarity also mediates the link between sensitivity of performance measures and procedural fairness. Our study contributes to the literature by identifying two important factors through which formal performance evaluation can enhance procedural fairness, which is a source of performance motivation.
dc.language	English
dc.publisher	WILEY
dc.relation.ispartof	Accounting and Finance
dc.relation.isbasedon	10.1111/acfi.13072
dc.rights	info:eu-repo/semantics/openAccess
dc.subject	1402 Applied Economics, 1501 Accounting, Auditing and Accountability, 1502 Banking, Finance and Investment
dc.subject.classification	Accounting
dc.subject.classification	3501 Accounting, auditing and accountability
dc.subject.classification	3502 Banking, finance and investment
dc.subject.classification	3801 Applied economics
dc.title	The link between formality and procedural fairness: The influences of precision, sensitivity and role clarity
dc.type	Journal Article
utslib.citation.volume	63
utslib.for	1402 Applied Economics
utslib.for	1501 Accounting, Auditing and Accountability
utslib.for	1502 Banking, Finance and Investment
pubs.organisational-group	University of Technology Sydney
pubs.organisational-group	University of Technology Sydney/Faculty of Business
pubs.organisational-group	University of Technology Sydney/Faculty of Business/Accounting Discipline
utslib.copyright.status	open_access	*
dc.date.updated	2024-03-10T21:54:04Z
pubs.issue	S1
pubs.publication-status	Published
pubs.volume	63
utslib.citation.issue	S1

Abstract:

This study investigates the complex and not straight-forward association between formality and procedural fairness. It examines the mediating roles of precision of performance measures, sensitivity of performance measures and role clarity. Using survey responses of functional managers of Australian manufacturing firms, the study finds that the link between formality and procedural fairness is mediated by sensitivity of performance measures and role clarity. Role clarity also mediates the link between sensitivity of performance measures and procedural fairness. Our study contributes to the literature by identifying two important factors through which formal performance evaluation can enhance procedural fairness, which is a source of performance motivation.

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10453/176419