Purpose Based on the referent cognitions theory (RCT), individuals compare their outcomes to a given reference point. The purpose of this study is to investigate the effect of centrality bias in subjective performance evaluation on two employees’ work behaviors; willingness to exert work effort and retaliation intention. Methods A 2  ×  2 × 2 between-subject real-effort task experiment was conducted on 162 Accounting and Management students. Centrality bias and level of task difficulty were each manipulated into two groups. Meanwhile, the level of performance was divided based on the average score of the real-effort task. Findings The experimental data were examined using MANOVA and PROCESS macro regression. It reveals that centrality bias negatively affects willingness to exert work effort through perceived procedural fairness and positively affects retaliation intention. These findings align with the RCT in explaining the perceived procedural fairness psychological mechanism and the work behavior resulting from an unfair evaluation procedure. Originality/value This study is the first of its kind to investigate the effect of centrality bias in subjective performance evaluation on positive and negative employee behaviors concurrently, which refers to the real-effort experimental task. The study demonstrates the significant impact of centrality bias on unwillingness to exert effort and adverse behavior.

Purpose This study aims to examine the causal relationship of subjective incentive schemes on counterproductive knowledge behavior. Besides, this study also identifies the moderating role of cognitive orientation on the relationship between those two variables. Design/methodology/approach This study used a 2 × 2 between-subjects laboratory experiment with accounting undergraduate students as the subjects. Findings Subjective-based incentive schemes reduce the tendency for counterproductive knowledge behavior. Also, the collectivist cognitive orientation negatively influences the behavior. However, cognitive orientation does not act as a moderator in the causal relationship of incentive schemes and counterproductive knowledge behavior. Originality/value To the best of the authors’ knowledge, this study is the first that investigates and finds the effect of inclusion of subjectivity in incentive schemes and the level of individual’s collectivism on the reluctance to share knowledge in the workplace. This study has also strived to reduce an overlapping between the concept of knowledge sharing and counterproductive knowledge behavior by applying the right basic concept during the experiment.

Kegiatan pengabdian masyarakat ini ditujukan pada kegiatan peningkatan life skill anak-anak panti asuhan yatim yang lulus SMA dan tidak mempunyai kesempatan melanjutkan pendidikan ke perguruan tinggi. Kegiatan Pengabdian Masyarakat ini meliputi: (1) Peningkatanlife skill anak yatim dengan peningkatan kemampuan hard skill melalui pelatihan computer; (2) Peningkatanlife skill anak yatim dengan peningkatan kemampuan soft skill melalui pelatihan job preparation; dan (3) Pendampingan peningkatan kepercayaan diri anak yatim melalui pengenalan potensi diri. Kesimpulan dari pelaksanaan pengabdian masyarakat ini adalah: (1) Pelaksanaan pelatihan secara online telah berjalan lancar sesuai dengan jadwal pelaksanaan yang telah disusun sebelumnya; (2) Adanya respon positif dari peserta atas pelaksanaan pelatihan; (3) Adanya peningkatan pengetahuan pada sebagian besar peserta, tentang penggunaan Microsoft Excel; (4) Adanya peningkatan pengetahuan pada sebagian besar peserta, yaitu  tentang pemahaman untuk mengembangkan diri menjadi lebih percaya diri; (5)Diharapkan adanya perubahan sikap positif untuk bersedia mengimplementasikan hasil dari pelatihan

This study aimed to examine the determinants of ego depletion and its effect on judgment and decision-making (JDM) quality. Auditing is one of the professions vulnerable to ego depletion, which is a temporary state of lack of cognitive resources to self-control caused by physical or psychological fatigue. Data were collected via online survey on 121 auditors in Indonesia who were selected by convenience sampling. The results showed that interpersonal conflict positively affected ego depletion. In line with ego depletion theory, the results supported previous research that ego depletion negatively affected JDM quality. Interestingly, this research also found that the level of industry-specific experience reduced the effect of ego depletion on JDM quality. In conclusion, psychological problems had a more significant influence on auditor cognitive resources than physical problems, which could then have an impact on his/her performance in generating judgments and decisions.