The Indonesian Journal of Accounting Research
Vol 15, No 1 (2012): IJAR January 2012

The Impact of Perceived Performance Evaluation Formality on Managers' Behavior

Neny Desriani (IBI Darmajaya Lampung)
Mahfud Sholihin (Universitas Gadjah Mada)



Article Info

Publish Date
28 Jul 2013

Abstract

This study examines the impact of perceived performance  evaluation formality on subordinates' trust in a supervisor with three mediating variables: procedural justice, distributive justice, and feedback quality. In addition, this study examines the impact of a subordinate's trust in a supervisor on budgetary slack. Using a questionnaire survey method with 97 middle and lower level managers in an aerospace company as respondents, this study shows that procedural justice, distributive justice, and feedback quality do not mediate the relationship between the formality of the performance evaluation and subordinates' trust in their supervisors. However, this study  finds that trust can reduce propensity to create budgetary slack.

Copyrights © 2013






Journal Info

Abbrev

ijar

Publisher

Subject

Economics, Econometrics & Finance

Description

Private Sector : 1. Financial Accounting and Stock Market 2. Management and Behavioural Accounting 3. Information System, Auditing, and Proffesional Ethics 4. Taxation 5. Shariah Accounting 6. Accounting Education 7. Corporate Governance Public Sector 1. Financial Accounting 2. ...