The Attitudinal and Behavioral Effects of Nonfinancial Measures

Abstract

A recent study by Lau and Moser (2008) found that the use of nonfinancial measures for managerial performance evaluation is positively associated with managerial performance via procedural fairness and organizational commitment. It is not clear, however, whether the findings are generalizable to other contexts. Using very different samples, the objectives of this study are to reexamine and to extend Lau and Moser's model. Our paper is only able to partially support their model, suggesting that management control systems should be designed to fit the contexts. Abstrak:Hasil penelitian Lau dan Moser (2008) menemukan bahwa penggunaan ukuran-ukuran nonfinansial untuk mengevaluasi kinerja manajerial berhubungan positif dengan kinerja manajerial melalui keadilan prosedural dan komitmen organisasional. Meski demikian, tidak ada kejelasan apakah temuan mereka bisa digeneralisasi dalam konteks lain. Menggunakan sampel yang sangat berbeda, tujuan dari penelitian ini adalah untuk menguji kembali dan memperluas model Lau dan Moser. Penelitian kami hanya mampu memberikan dukungan sebagian atas model yang mereka ajukan. Temuan kami menunjukkan bahwa sistem pengendalian manajemen harus didesain agar sesuai dengan konteks.

Procedural Fairness as Intervening Variable Between Voice and Performance Evaluation Formality on Trust

“…This is due to the lack of a theoretical basis for what behaviors or procedures can improve a Performance Evaluation that is said to be fair (Hartmann and Slapnicar, 2012). So from that Agritansia and Sholihin (2011),say that procedural fairness still needs to be tested in various contexts. This research was conducted at one of the private universities with the consideration that an evaluation system has been established to assess the performance of employees/staff.…”

“…The two studies eventually became references in research that focused on the perception of procedural fairness in Indonesia. Research in Indonesia was developed by Agritansia and Sholihin (2011) and Desriani and Sholihin (2012).…”

How Does Procedural Fairness Affect Performance Evaluation System Satisfaction? (Evidence from a UK Police Force)

“…While there are various types of trust, consistent with previous management ac-counting studies in the context of performance evaluation (e.g. Hopwood 1972;Otley 1978;Ross 1994;Sholihin 2005, Hartmann andSlapnicar 2009;Agritansia and Sholihin 2011), this study conceptualized trust as interpersonal trust, i.e. 'subordinate's trust or confidence in the superior's motives and intentions with respect to matters relevant to the subordinate's career and status in the organization.'…”

Roles of Fairness in the Relationship between Performance Evaluation Systems and Budget Gaming Behavior

“…Adoption of Hopwood's sentence, 1972 has also been conducted by many previous researchers (e.g. Chia et al 2014;Agritansia & Sholihin 2011).…”

“…Non-financial performance measures are broad and varied, so performance evaluations based on non-financial measures are considered more comprehensive and accurate (Lau & Moser 2008). Non-financial measures are not related to the periodic reporting cycle, so they can measure the achievement of performance results in a broader dimension and a longer period of time, allow employees to be acknowledged and provides various perspectives for superiors in evaluating employees' performance, so as to improve employees' perceptions of procedural fairness (Agritansia & Sholihin 2011). 2.…”