The relationships between performance measures and employee Outcomes: The mediating roles of procedural fairness and trust

Chia, Debbie P. S.; Lau, Chong M.; Tan, Sharon L.C.

doi:10.1108/s1479-3512_2014_0000028016

Cited by 1 publication

(2 citation statements)

References 25 publications

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“…Noninancial measures that are able to capture the long-term performance of employees' actions are suggested to be used in performance evaluations as they are more lexible, comprehensive, and therefore easier for the employees to associate with; by using them, employees may more likely to realize a long-term perspective of the position in the organization [26].…”

Section: Noninancial Measuresmentioning

confidence: 99%

“…A typical BSC has four measurement categories, including inancial, customer, internal business process, and employee learning and growth perspectives; generally, the majority of the last three are made up of noninancial measures. Balanced scorecard uses both inancial and noninancial measures with emphasizing noninancial measures; therefore, it is important for organizations to understand how the various performance measures can inluence the behavior of employees by identifying the essential factors required for the success of performance evaluation systems [26].…”

Section: Balanced Scorecardmentioning

confidence: 99%

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Behavioral Accounting and its Interactions

Kutluk¹

2017

Accounting and Corporate Reporting - Today and Tomorrow

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Behavioral accounting is a branch of accounting that is related to behavior besides the accounting knowledge. It deals with the atitude and behavior of people when they are encountered with an accounting phenomenon which determines the behavior that they will show in decision-making. This special area of accounting addresses such aspects as human information-processing behavior, judgment quality, accounting problems that are created by users and providers of accounting information, and accounting information users' and producers' decision-making skills. Behavioral research tries to ind out how individuals make decisions and interact and inluence other individuals, organizations, markets, and society. Behavioral accounting concept is examined under the topics of the inluence of accounting information on behavior, managerial control (budget participation, noninancial measures, leadership, and balanced scorecard), auditing (auditor-client negotiations, auditor's judgment, and decision-making), and ethics (ethical decision-making, ethical orientation, and rationalizations on unethical behavior) in this chapter.

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Section: Noninancial Measuresmentioning

confidence: 99%

Section: Balanced Scorecardmentioning

confidence: 99%