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 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
UTAS Author:	Ross, A (Mr Andrew Ross)
ID Code:	123628
Year Published:	1994
Web of Science® Times Cited:	41
Deposited By:	Accounting
Deposited On:	2018-01-15
Last Modified:	2018-03-29
Downloads:	0