TY  - CHAP
AB  - The concept of organizational commitment has recently impacted the participative budgeting and employee performance streams of accounting research. Specifically, a series of studies by Nouri, Nouri and Parker have shown that an individual's level of organizational commitment negatively impacts budgetary slack and positively impacts employee performance (Nouri, 1994; Nouri & Parker, 1996a, Nouri & Parker, 1996b, Nouri & Parker, 1998). A related issue, which has seen little attention in accounting research, is the notion of what causes antecedes an individual's level of organizational commitment. The current study attempts to address this issue by investigating the relationship between an individual's perception of equity and organizational commitment. Using a cross-organizational design, measures of perceptions of pay and workload equity, organizational commitment, and self-rated performance were gathered from a sample of 105 employees from 15 organizations. In accordance with the study's hypotheses, results reveal that a significant portion of an individual's organizational commitment can be explained by his/her perception of pay equity and workload equity. Additional analysis reveals that perception of equity has a significant, direct effect on performance, but this effect is fully-mediated by organizational commitment.
VL  - 4
SN  - 978-0-76230-784-5, 978-1-84950-104-0/1475-1488
DO  - 10.1016/S1474-7979(01)04076-5
UR  - https://doi.org/10.1016/S1474-7979(01)04076-5
AU  - Quirin Jeffrey J.
AU  - Donnelly David P.
AU  - O'Bryan David
PY  - 2001
Y1  - 2001/01/01
TI  - Antecedents of organizational commitment: The role of perception of equity
T2  - Advances in Accounting Behavioral Research
T3  - Advances in Accounting Behavioural Research
PB  - Emerald Group Publishing Limited
SP  - 261
EP  - 280
Y2  - 2024/04/24
ER  -