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

Q3 Business, Management and Accounting

Jurnal Pengurusan Pub Date : 2021-09-01 DOI:10.17576/pengurusan-2021-62-01

Peranan Keadilan, hubungan antara, Sistem Penilaian Prestasi, dan Tingkahlaku, Permainan Belanjawan, SeTin SeTin, Roy Sembel, Yvonne Augustine, Ari Purwanti

引用次数: 2

Abstract

Budget gaming is still an unsolved problem and requires a serious handling. The purpose of this study is to investigate if the perceptions of procedural fairness mediate the relationships between performance evaluation systems and budget gaming behavior. The survey was conducted on go public manufacturing companies in Indonesia with a division manager as a unit of analysis. A total of 128 samples were analyzed using Partial Least Square WarpPLS 3.0. The results show that procedural fairness significantly mediates the relation between non-financial measure and budget gaming. However, procedural fairness does not mediate the relationship between relative performance evaluation and budget gaming. This study supports goal setting theory, agency theory, and organizational justice theory which provide practical implications in terms of overcoming budget gaming through the use of non-financial performance measures

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绩效评估系统与预算博弈行为关系中的公平性角色

预算游戏仍然是一个尚未解决的问题，需要认真对待。本研究的目的是调查程序公平感是否在绩效评估系统和预算博弈行为之间起中介作用。这项调查是对印度尼西亚上市制造公司进行的，以一名部门经理为分析单位。使用偏最小二乘WarpPLS 3.0对总共128个样本进行了分析。结果表明，程序公平在非财务措施与预算博弈之间具有显著的中介作用。然而，程序公平并不能调节相对绩效评估与预算博弈之间的关系。本研究支持目标设定理论、代理理论和组织公正理论，这些理论为通过使用非财务绩效指标克服预算博弈提供了实际启示

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Jurnal Pengurusan Business, Management and Accounting-Business and International Management

CiteScore

1.20

自引率

0.00%

发文量

期刊介绍： Jurnal Pengurusan (UKM Journal of Management) is published three times a year in June, September and December by UKM Press, Universiti Kebangsaan Malaysia. It publishes original works that advance knowledge of theory, practice and research across the business management discipline. It aims to provide Asian regional perspectives on management of benefit to scholars, educators, students, practitioners, policy-makers and consultants worldwide. The research covers organizational and individual level of analysis in the field of management, managerial accounting, finance and banking, marketing, entrepreneurship and other related areas. This journal accepts both empirical and conceptual research papers with relevant methodological approaches.