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Trust as a moderator of the effect of performance evaluation style on job-related tension: A research note

Citation

Ross, A, Trust as a moderator of the effect of performance evaluation style on job-related tension: A research note, Accounting, Organizations and Society, 19, (7) pp. 629-635. ISSN 0361-3682 (1994) [Refereed Article]

Copyright Statement

Copyright O 1994 Elsevier Science Ltd

Official URL: http://www.sciencedirect.com/science/article/pii/0...

DOI: doi:10.1016/0361-3682(94)90027-2

Abstract

Research in the field of organizational behaviour suggests that trust between organizational members is likely to yield significant benefits to both the individual and the organization as a whole. This research note is a report of an empirical study that examines trust as a moderator of the effect of using accounting information for performance evaluation on job-related tension. The results indicate that, given high levels of trust, the use of either a budget-consistrained or profit-conscious performance evaluation style is likely to result in lower levels of job-related tension than use of a non-accounting performance evaluation style. This finding is important given the dysfunctional behaviours that are often suggested to beassociated with job-related tension.

Item Details

Item Type:Refereed Article
Keywords:organisational behaviour, accounting, performance evaluation, job-related tension
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, Auditing and Accountability
Research Field:Accounting, Auditing and Accountability not elsewhere classified
Objective Division:Economic Framework
Objective Group:Management and Productivity
Objective Field:Management and Productivity not elsewhere classified
Author:Ross, A (Mr Andrew Ross)
ID Code:123628
Year Published:1994
Web of Science® Times Cited:35
Deposited By:Accounting and Corporate Governance
Deposited On:2018-01-15
Last Modified:2018-03-29
Downloads:0

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