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Purpose – The adoption of performance measurement and evaluation systems comprising nonfinancial measures has rendered the investigation of behavioral consequences of such measures an increasingly important research issue. The purpose of this study is to investigate the process by which the use of nonfinancial measures affects employees’ perceptions of procedural fairness. It proposes that the effects of nonfinancial measures on procedural fairness are indirect through the mediating variables of (1) job relevant information and (2) role clarity.

Methodology – Data collected from a survey of 276 managers in different functional areas are used to test the models. The data are analyzed using structural equation modeling (Partial Least Square).

Findings – Results from structural models indicate that the use of nonfinancial measures has a positive impact on job relevant information, role clarity, and procedural fairness. In addition, the findings suggest that the use of nonfinancial measures is indirectly related to procedural fairness through job relevant information and role clarity. Specifically, the results indicate that the use of nonfinancial measures affects job relevant information. Job relevant information then influences role clarity. Role clarity, in turn, is positively related to procedural fairness.

Value of paper – This study provides systematic empirical evidence on how the use of nonfinancial measures for performance measurement and evaluation can affect employee perceptions of procedural fairness. It helps organizations to understand how this process occurs and provides them with some assurance that the adoption of nonfinancial measures may be beneficial particularly through the higher information content of such measures and the consequential enhancement of employee role clarity and perception of fairness. By studying the effects of nonfinancial measures, in isolation, this study also helps to demonstrate to organizations that some of the beneficial effects on employee outcomes found by prior management accounting studies involving a combination of financial and nonfinancial measures may be achievable from the use of nonfinancial measures alone without the need of financial measures. This may assist organizations in designing simpler performance measurement systems.

This chapter provides an updated review of research examining the relationship between occupational stressors and job performance. We begin by presenting an eight-category taxonomy of workplace stressors and we then review theories that explain the relationships between workplace stressors and job performance. The subsequent literature review is divided into two sections. In the first section, we present a summary of Jex's (1998) review of research on the job stress–job performance relationship. In the second section, we provide an updated review of the literature, which includes studies that have been published since 1998. In this review, we evaluate how well the contemporary research has dealt with weaknesses and limitations previously identified in the literature, we identify and evaluate current trends, and we offer recommendations and directions for future research.

Purpose – The purpose of this study is to investigate the process by which nonfinancial performance measures affect employee perceptions of how fair are their organizations' performance evaluation procedures. With increased interest in performance measurement systems that rely heavily on nonfinancial measures (e.g., balanced scorecard), it is important to understand the ramifications of these measures.

Methodology – Data are drawn from mail survey questionnaire responses of 121 Australian managers and analyzed by structural equation modeling.

Findings – The results provide support for the proposition that employees perceive the use of nonfinancial measures as fair. However, these effects are found to be indirect through (1) the enhancement of employee role clarity, and (2) the enhancement of the trust the employees have in their supervisors.

Research limitations and practical implications – This study does not directly address the issue of whether nonfinancial measures will ultimately lead to improved overall organizational performance. However, the results do suggest that the use of nonfinancial measures for employee performance evaluation is beneficial. Hence, there may scope for increasing their role in the workplace. This may ultimately lead to improved organizational performance.

Value of paper – The current interest in multidimensional performance systems clearly necessitates systematic empirical investigation to ascertain their effectiveness and benefits. This study contributes in this regard by focusing on nonfinancial measures, a key component of multidimensional performance measurement systems. It also adds to our understanding of the process by such systems influence employee reactions and ultimately overall organizational performance.

Sales personnel play a key role in the success of organizations. These individuals present services/products to clients, manage accounts, build relationships, maintain existing business relationships, and must be available for frequent interactions with clients. Business operations are linked to external entities through these activities, suggesting sales groups play a critical role in the success of an organization. As a representative to the external market, sales personnel are subject to unique stressors due to role-specific requirements. These stressors can impact the ability of sales professionals to effectively engage with customers and manage the volatility of financial performance, especially in commission-based compensation structures. Thus, organizations can find utility in identifying sales candidates with higher levels of stress tolerance, who can handle negative client interactions, overcome lulls in sales conversions, and avoid the impact of occupational stressors on long-term sales performance. Research suggests that organizations can use personality to predict stress tolerance as a component of sales performance. To provide organizations with insights into sales-specific coping behaviors associated with stress tolerance, the authors (1) discuss stress inducing factors (stressors) associated with sales role performance, (2) review the individual differences associated with stress tolerance, (3) present personality relationships with sales performance and stress tolerance, and (4) present job-analytic support for stress tolerance competencies relevant to sales performance and criterion-related validity evidence linking personality characteristics to those behaviors. The authors conclude with a discussion around the potential for applied uses of personality in identifying sales personnel with greater likelihoods of exhibiting stress tolerant behaviors in the workplace.

Work-life flexibility policies (e.g., flextime, telework, part-time, right-to-disconnect, and leaves) are increasingly important to employers as productivity and well-being strategies. However, policies have not lived up to their potential. In this chapter, the authors argue for increased research attention to implementation and work-life intersectionality considerations influencing effectiveness. Drawing on a typology that conceptualizes flexibility policies as offering employees control across five dimensions of the work role boundary (temporal, spatial, size, permeability, and continuity), the authors develop a model identifying the multilevel moderators and mechanisms of boundary control shaping relationships between using flexibility and work and home performance. Next, the authors review this model with an intersectional lens. The authors direct scholars’ attention to growing workforce diversity and increased variation in flexibility policy experiences, particularly for individuals with higher work-life intersectionality, which is defined as having multiple intersecting identities (e.g., gender, caregiving, and race), that are stigmatized, and link to having less access to and/or benefits from societal resources to support managing the work-life interface in a social context. Such an intersectional focus would address the important need to shift work-life and flexibility research from variable to person-centered approaches. The authors identify six research considerations on work-life intersectionality in order to illuminate how traditionally assumed work-life relationships need to be revisited to address growing variation in: access, needs, and preferences for work-life flexibility; work and nonwork experiences; and benefits from using flexibility policies. The authors hope that this chapter will spur a conversation on how the work-life interface and flexibility policy processes and outcomes may increasingly differ for individuals with higher work-life intersectionality compared to those with lower work-life intersectionality in the context of organizational and social systems that may perpetuate growing work-life and job inequality.

This chapter combines quantitative studies of the connections between stressors and performance in accounting settings and identifies the mediators and moderators of stressors–performance relationships. Using meta-analyses and path analyses, this research compiles 72 studies to investigate the relationships of stressors with accountant and auditor performance. As hypothesized, bivariate meta-analyses results indicate that work-related stressors negatively affect performance, and burnout and stress are negatively related to performance, whereas motivation is positively related to performance. Moreover, a meta-analytical structural equation modeling indicates that role stressors have significant direct and indirect effects (through burnout and stress) on job performance. Accumulation of multiple samples through meta-analysis bolsters statistical power compared to single-sample studies and thus reveals the sign of residual direct effects of role stressors on job performance in accounting settings.

Academic and practitioner attention to the constructs of authentic leadership and work engagement and their implications for organizations has grown dramatically over the past decade. Consideration of the implications of these constructs for high-performance human resource practices (HPHRP) is limited, however. In this monograph, we present a conceptual model that integrates authentic leadership/followership theory with theory and research on HPHRP. Then, we apply this model to systematically consider the implications of skill-enhancing, motivation-enhancing, and opportunity-enhancing HR practices in combination with authentic leadership for authentic followership, follower work engagement, and follower performance. We contend that authentic leadership, through various influences processes, promotes HPHRP, and vice versa, to help foster enhanced work engagement. By cultivating greater work engagement, individuals are motivated to bring their best, most authentic selves to the workplace and are more likely to achieve higher levels of both well-being and performance.