“…On the basis of this typology, Nishii and colleagues identified five HR attributions dependent on whether practices are believed to be designed to (a) enhance employee well‐being (internal, commitment‐focused, employee‐oriented); (b) enhance service quality (internal, commitment‐focused, organization‐oriented), (c) exploit employees (internal, control‐focused, employee‐oriented); (4) make system‐wide cost reductions (internal, control‐focused, organization‐oriented); or (5) meet trade union requirements (external attribution). This dimensional structure of HR attributions has been the subject of several empirical examinations, but questions about the nature and relationships between different HR attributions remain (see Hewett et al, ). As we explain in more detail in the methods section of this paper, we begin by examining all five of Nishii et al's original attributions, but through our empirical work, we test and refine this framework, in particular by adding an additional external attribution, focusing on compliance with external reporting regulations (see Figure ), and we finish in our discussion section with some suggestions for theoretical development of the dimensional structure of HR attributions.…”