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The contribution of organizational justice in budget decision-making to federal managers' organizational commitment

Andrew Blair Staley (Department of Accounting, Bloomsburg University of Pennsylvania)
Barbara Dastoor (Nova Southeastern University)
Nace R. Magner (Western Kentucky University)
Chandler Stolp (University of Texas at Austin)

Journal of Public Budgeting, Accounting & Financial Management

ISSN: 1096-3367

Article publication date: 1 March 2003

91

Abstract

This study examines the contribution of distributive, procedural, and interactional justice in Federal budget decision-making to Federal managers' commitment to the Federal government as an employing organization. A total of 1,358 useable surveys were received from a sample of 9,643 managers. Reliability coefficients were acceptable (> .70), and intercorrelations consistent with previous studies. Hierarchical regression analysis supported only maineffect relationships between procedural justice and interactional justice and managers' organizational commitment. No support was found for a main effect relationship between distributive justice and organizational commitment -- or for any interactive effects. Contrary to models of bureaucratic behavior based on economic theory, these findings may suggest that Federal managers may be motivated primarily by psychological outcomes of budget decisions.

Citation

Staley, A.B., Dastoor, B., Magner, N.R. and Stolp, C. (2003), "The contribution of organizational justice in budget decision-making to federal managers' organizational commitment", Journal of Public Budgeting, Accounting & Financial Management, Vol. 15 No. 4, pp. 505-524. https://doi.org/10.1108/JPBAFM-15-04-2003-B002

Publisher

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Emerald Publishing Limited

Copyright © 2003 by PrAcademics Press

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