Goal-setting participation and goal commitment: examining the mediating roles of procedural fairness and interpersonal trust in a UK financial services organisation

Sholihin, M, Pike, R, Mangena, M ORCID: https://orcid.org/0000-0002-3005-8110 and Li, J, 2011. Goal-setting participation and goal commitment: examining the mediating roles of procedural fairness and interpersonal trust in a UK financial services organisation. British Accounting Review, 43 (2), pp. 135-146. ISSN 0890-8389

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Abstract

This study investigates whether participation in goal-setting within performance measurement and evaluation processes affects goal commitment and if so, whether the effect is mediated by procedural fairness and interpersonal trust. Using a sample of 54 managers within a UK financial services organisation, this study finds that participation in goal-setting is positively associated with goal commitment. Further analysis arising from introducing procedural fairness and interpersonal trust as mediating variables reveals that the association is significantly mediated by procedural fairness. Overall, these findings offer empirical evidence on the importance of procedural fairness on the relationship between participation and goal commitment.

Item Type:	Journal article
Publication Title:	British Accounting Review
Creators:	Sholihin, M., Pike, R., Mangena, M. and Li, J.
Publisher:	Elsevier
Date:	2011
Volume:	43
Number:	2
ISSN:	0890-8389
Identifiers:	Number Type 10.1016/j.bar.2011.02.003 DOI
Divisions:	Schools > Nottingham Business School
Record created by:	EPrints Services
Date Added:	09 Oct 2015 11:02
Last Modified:	09 Jun 2017 13:47
URI:	https://irep.ntu.ac.uk/id/eprint/21963

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