Impact of the interactive and diagnostic uses of performance measurement systems on procedural fairness perception, cooperation and performance in supply alliances

Mahama, Habib; Wang, Zhichao (Alex)

doi:10.1111/acfi.13046

Cited by 3 publications

(1 citation statement)

References 214 publications

(472 reference statements)

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“…According to (Su et al, 2022), the results showed that justice positively influences performance. According to (Mahama & Wang, 2023), It has been asserted that the concept of fairness significantly influences manager performance. The idea of fairness in performance evaluation has the potential to be a motivating factor for managers, encouraging them to achieve better results.…”

Section: Introductionmentioning

confidence: 99%

Impact Of Interactive Control In Improving Academics' Performance: Mediating Role Of Fairness

Yani,

Nazaruddin

2024

Jurnal Akuntansi

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This study aims to empirically examine the direct and indirect effects of interactive control on performance by analysing the role of justice as an intervening variable. This research uses a survey approach by distributing questionnaires directly or online. The research sample obtained was 383 academics at universities throughout Indonesia. Data analysis was carried out using structural equation modelling. The results showed that interactive control has no direct effect on performance. However, interactive control indirectly affects academic performance through fairness. This suggests the importance of improving fairness in effective performance measurement to improve academic performance. The novelty of this study lies in equity as an intervening variable in the relationship between interactive control and performance. The findings of this study provide practical insights for higher education management to implement an interactive control approach that can increase the sense of fairness towards implementing performance measurement systems to impact academic performance positively.

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Section: Introductionmentioning

confidence: 99%

Impact Of Interactive Control In Improving Academics' Performance: Mediating Role Of Fairness

Yani,

Nazaruddin

2024

Jurnal Akuntansi

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Does innovative behaviour intervene between budgetary participation and performance in the public sector?

Koomson,

Azadda,

Opoku Mensah

et al. 2024

IJIS

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Purpose For a public servant (PS) to be innovative, he or she needs to gather and process enough vital information from budget setting processes. However, research addressing how budgetary participation (BP) can trigger innovative behaviour (IB) in PSs and eventually foster task performance (TP) is rare, which is why the authors conduct this research. The purpose of this study is to understand how BP shapes TP through the IB of PSs. Design/methodology/approach The authors develop and test a mediation model with 860 responses from public sector workers across 25 government agencies using the PLS-SEM technique of Smart PLS 4. Possible control factors were addressed for both the mediator and target-independent construct. In particular, the authors use sex, age and tenure as control factors for IB. Also, the authors use job satisfaction, job engagement and perceived fairness in the budgetary system as control factors for TP. Findings The authors find a favourable and significant relationship between BP and TP; BP and IB; and IB and TP. The authors also find that IB partially mediates the relationship between BP and TP, such that BP fosters TP through the innovativeness of PSs. This finding suggests that PSs who participate in budget preparation are able to innovate, which, in turn enable them to perform tasks effectively. Research limitations/implications The authors call on forthcoming researchers to test the mediation model in other public sector settings worldwide. They may also consider other variables that can possibly mediate the positive impacts of BP on TP. Practical implications Lessons are discussed for governments, human resources directors and managers, management accountants, budget officers, procurement officers and other public sector workers and consultants. Originality/value The authors show how BP fosters TP through the innovativeness of PSs, since there is much more to know in this regard. The authors also help to resolve the paradox of inconsistency in the BP–TP literature by using IB as a mediator.

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How Eco-Participating Firms Can Increase Their Willingness to Cooperate Sustainability: A Perceived Contractual Equity Perspective

Yao,

Li,

Lian

2024

Sustainability

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In the era of digital intelligence, sustainable ecological cooperation in cross-border integration has become a trend, and the willingness of sustainable cooperation is the key to stabilising the cooperative relationship between enterprises and partners and obtaining more profits. Due to the heterogeneity of enterprises, the sense of fairness of enterprises in a relatively disadvantaged position can only be improved to achieve the sustainable development of the cooperative relationship between the two parties. In the business ecosystem, there are some enterprises with obvious differences in resource endowment, market influence, innovation engines, and technology leadership, etc. Enterprises with core competitive advantages occupy the ecological high position and become the ecological core enterprises, while enterprises with relatively weak competitive advantages need to depend on the core enterprises in order to survive in the business ecosystem and become the ecological participating enterprises. This paper takes ‘core enterprise–participating enterprises’ as the main body, establishes a dynamic evolutionary game model to explore the factors affecting the two parties ‘willingness to sustain cooperation, and finds that the increase in the coefficient of willingness to sustain cooperation and the coefficient of maintaining the relationship between core enterprises and participating enterprises, as well as the decrease in the losses caused by opportunistic behaviours of the other party’s enterprises to their own enterprises, will promote the two parties’ willingness to sustain cooperation. In order to verify the connection between the numerical model derivation and the actual situation, we refer to the research of domestic and international scholars, design the scale, and finally obtain 242 valid questionnaires through the research of 263 small and medium-sized enterprises (SMEs) in China. The results find that the sense of distributive fairness, procedural fairness, and interactive fairness positively promote the willingness to cooperate on a sustainable basis; the sense of contractual fairness increases the willingness to cooperate on a sustainable basis through the relationship value enhancement; and the risk of opportunism negatively moderates the relationship value’s impact on the willingness to cooperate on a sustainable basis. The findings can provide lessons for Chinese SMEs to achieve cross-border integration and for SMEs to improve their ability to manage partnership uncertainty.

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Impact of the interactive and diagnostic uses of performance measurement systems on procedural fairness perception, cooperation and performance in supply alliances

Cited by 3 publications

References 214 publications

Impact Of Interactive Control In Improving Academics' Performance: Mediating Role Of Fairness

Impact Of Interactive Control In Improving Academics' Performance: Mediating Role Of Fairness

Does innovative behaviour intervene between budgetary participation and performance in the public sector?

How Eco-Participating Firms Can Increase Their Willingness to Cooperate Sustainability: A Perceived Contractual Equity Perspective

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