Managers' Reactions to Procedurally Just Performance Management Systems.

Taylor, M. Susan; Masterson, Suzanne S.; Renard, Monika; Tracy, Kay B.

doi:10.2307/256943

Cited by 66 publications

(47 citation statements)

References 13 publications

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“…Giving people a say and offering explanations during management control processes has been found to have a positive effect (Libby, 1999(Libby, , 2001Van den Bos et al, 1996). Generally speaking, managers react more positively when procedurally just management control systems are implemented (Taylor et al, 1998). Findings suggest that management control system designs that are developed following due process lead to greater procedural justice perceptions (Taylor et al, 1995).…”

Section: Justice In Mcs Design: Formal Justicementioning

confidence: 97%

The just design and use of management control systems as requirements for goal congruence

Cugueró-Escofet¹,

Rosanas²

2013

Management Accounting Research

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Management control systems (MCS) are designed to achieve the greatest possible goal congruence, where people pursue personal goals that conduce to the organizational goal. Use and design of MCS are crucial aspects for achieving goal congruence, but they are thought to be contingent to specific external situations. We attempt to analyse that justice in the design and fairness in the use of MCS are required to achieve specific levels of goal congruence independently of the situation.We derive that there are two stable types of goal congruence, labeled maximum goal congruence (where the MCS design is just and the user is just) and minimum goal congruence (where the MCS design is unjust and the user is unjust); and two unstable types of goal congruence, in which goal congruence is occasional (unjust MCS design used justly) or perverse (just MCS design used unjustly).

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Section: Justice In Mcs Design: Formal Justicementioning

confidence: 97%

The just design and use of management control systems as requirements for goal congruence

Cugueró-Escofet¹,

Rosanas²

2013

Management Accounting Research

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“…Specifically, Taylor and colleagues (Taylor et al, 1998) examined employee-manager pairs that were randomly assigned to two types of evaluations: the customary existing appraisal process versus the due process appraisal. Specifically, Taylor and colleagues (Taylor et al, 1998) examined employee-manager pairs that were randomly assigned to two types of evaluations: the customary existing appraisal process versus the due process appraisal.…”

Section: Perceived Justice Of Rateesmentioning

confidence: 99%

Performance Appraisal and Evaluation

Dijk¹

2015

International Encyclopedia of the Social &Amp; Behavioral Sciences

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“…In fact, appraisal reactions such as satisfaction, acceptability, and motivation to use feedback, are cited as an important trend in the appraisal research during the past ten years in a recent review of that literature (Levy and Williams, 2004). Although Levy and Williams cite several other trends as well, studies focusing on ratee reactions to appraisals and feedback (e.g., Taylor, Masterson, Renard, and Tracy, 1998) are an important step in helping us to understand how appraisals can be used to actually improve performance. As noted in their review, ‘.…”

Section: The Development Of Appraisal Researchmentioning

confidence: 99%

Performance Appraisal, Performance Management and Improving Individual Performance: A Motivational Framework

2006

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Performance appraisal has been the focus of considerable research for almost a century. Yet, this research has resulted in very few specific recommendations about designing and implementing appraisal and performance management systems whose goal is performance improvement. We believe that a reason for this is that appraisal research became too interested in measurement issues and not interested enough in ways to improve performance, although some recent trends in the area have begun moving the field in the right direction. We review these trends and their genesis, and propose a motivational framework as a means of integrating what we have learned and generating proposals for future research that focus on employee’s performance improvement.

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Managers' Reactions to Procedurally Just Performance Management Systems.

Cited by 66 publications

References 13 publications

The just design and use of management control systems as requirements for goal congruence

The just design and use of management control systems as requirements for goal congruence

Performance Appraisal and Evaluation

Performance Appraisal, Performance Management and Improving Individual Performance: A Motivational Framework

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