The relationship between justice perceptions and organizational commitment among alternative work arrangement participants and non-participants
ISSN: 0268-6902
Article publication date: 16 September 2021
Issue publication date: 8 October 2021
Abstract
Purpose
The purpose of this paper is to examine the effect of auditor alternative work arrangement (AWA) participants’ and non-participants’ perceptions of procedural and distributive justice on organizational commitment.
Design/methodology/approach
Using survey data from 110 auditors in the USA, this study uses a regression model to explore how AWA participants’ and non-participants’ perceptions of procedural and distributive justice affect organizational commitment.
Findings
As predicted, results show both participants’ and non-participants’ perceptions of procedural justice significantly affect organizational commitment. However, neither groups’ perceptions of distributive justice significantly affect their organizational commitment.
Originality/value
Organizational justice literature has shown that procedural and distributive justice influence organizational commitment. However, no study has controlled for AWA participation. The authors extend research by investigating the effects of procedural and distributive justice perceptions on organizational commitment for both participants and non-participants. The authors also extend accounting research that has narrowly examined AWA benefits and drawbacks, support, viability and perceptions of subordinate career success. Furthermore, there is limited AWA auditing research and this study offers a view prior to the COVID-19 pandemic.
Keywords
Acknowledgements
The authors are grateful to Cheryl Burke Jarvis (Florida Atlantic University) and Roger White (Arizona State University) for their feedback and suggestions. The authors also thank the participants of the 2017 Auditing Research Forum in Orlando, FL and the 2016 ABO Research Forum in Albuquerque, NM. The authors further acknowledge their respective universities for funding of data collection.
Citation
Blix, L.H., Ortegren, M., Sorensen, K. and Vagner, B. (2021), "The relationship between justice perceptions and organizational commitment among alternative work arrangement participants and non-participants", Managerial Auditing Journal, Vol. 36 No. 8, pp. 1092-1113. https://doi.org/10.1108/MAJ-06-2020-2688
Publisher
:Emerald Publishing Limited
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