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1 – 10 of over 12000
Article
Publication date: 1 December 2001

Irena Vlassenko

This paper evaluates on a comparative basis three different property tax systems, British, French and Swedish. For this purpose an evaluation model, based on two criteria – namely…

3668

Abstract

This paper evaluates on a comparative basis three different property tax systems, British, French and Swedish. For this purpose an evaluation model, based on two criteria – namely efficiency and fairness – and on a number of sub‐criteria, is used. A comparison of the systems’ efficiency reveals that the French system is the least efficient while the Swedish system is the most efficient. A comparison of the systems’ fairness shows that, despite significant variations in the systems characteristics, all three systems can be evaluated as relatively fair.

Details

Property Management, vol. 19 no. 5
Type: Research Article
ISSN: 0263-7472

Keywords

Book part
Publication date: 1 January 2014

Florian Kellner, Andreas Otto and Bernhard Lienland

Tooling is a common component of an industrial product’s manufacture. Specific tooling is devised to serve the fabrication of a particular product, while generic tooling can be…

Abstract

Purpose

Tooling is a common component of an industrial product’s manufacture. Specific tooling is devised to serve the fabrication of a particular product, while generic tooling can be used in the manufacture of multiple products. In the latter case, companies are confronted with the problem of fairly allocating the indirect costs of the tooling. This article studies how to allocate costs of generic tooling to single production orders.

Methodology

Ten allocation methods (AMs) are described that are in principle suited to the distribution of generic tooling costs to production orders. Since the presented methods have for the most part been discussed in differing contexts, we apply them to a specified generic tooling problem for comparison. Evaluation of the various methods is based on 16 criteria. Reasoning is supported by a computational Monte Carlo simulation. Furthermore, we suggest using the Analytical Hierarchy Process (AHP) to elaborate one final proposition concerning the most preferable allocation scheme.

Findings

The article reports the single allocation rules’ performances for different allocation scenarios. The described characteristics refer to fairness, efficiency, and simplicity as well as to empty-core performance. Using AHP analysis allows for the aggregation of the rules’ criteria ratings. Thus, especially suitable allocation schemes for the problem at hand are identified.

Practical implications

An allocation is required for budgeting reasons and also for the definition of projects’ bottom-up sales prices. Selecting the “right” AM is important, as a suboptimal AM can result in unfair allocation vectors, which will act as incentives to stop using the common resource, potentially leading to higher total costs.

Originality/value of the article

Research on the comparison of AMs is typically performed for certain purposes, such as enterprise networks, horizontal cooperative purchasing scenarios, or municipal service units. This article will augment the research evaluating AMs by introducing a novel set of evaluation criteria and by providing an in-depth comparison of AMs suited for the allocation of generic tooling costs.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78350-632-3

Keywords

Book part
Publication date: 19 June 2012

Jane Q. He and Chong M. Lau

Purpose – The adoption of performance measurement and evaluation systems comprising nonfinancial measures has rendered the investigation of behavioral consequences of such…

Abstract

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.

Details

Performance Measurement and Management Control: Global Issues
Type: Book
ISBN: 978-1-78052-910-3

Article
Publication date: 1 December 2001

Roger A. McCain

Reviews some recent neoclassical‐economic writing on equitable allocation of resources and inquires whether this approach to equity might lead to a case for a right to access…

Abstract

Reviews some recent neoclassical‐economic writing on equitable allocation of resources and inquires whether this approach to equity might lead to a case for a right to access, particularly with respect to medical care. The common logic of this literature is that equal access to all goods and services is fair, but inefficient, so that a fairness‐preserving shift to an efficient allocation could produce an allocation that is both efficient and fair. It seems, however, that this supports “rights to access” only where the person deprived of access would lack information necessary to determine whether compensation for the deprivation might be due. Medical care does seem to be a case in point.

Details

International Journal of Social Economics, vol. 28 no. 10/11/12
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 7 April 2015

Chong M. Lau

The purpose of this paper is to ascertain if it is procedural fairness, or role clarity, or both procedural fairness and role clarity that mediate the relationship between…

1564

Abstract

Purpose

The purpose of this paper is to ascertain if it is procedural fairness, or role clarity, or both procedural fairness and role clarity that mediate the relationship between non-financial measures and managerial performance. Role clarity and procedural fairness may mediate the relationship between performance measures and managerial performance.

Design/methodology/approach

A survey questionnaire was used to collect the required data. The sample was drawn from 149 managers from 103 large manufacturing organisations located in the UK. The data were analysed by structural equation modelling.

Findings

The results indicate that it is role clarity that significantly mediates the relationship between non-financial measures and managerial performance. Surprisingly, procedural fairness has no significant mediating effect on the relationship.

Originality/value

To date, no prior studies have investigated systematically the effects of non-financial measures as well as the mechanism by which non-financial measures influence role clarity, procedural fairness and managerial performance. This study contributes by incorporating both procedural fairness and role clarity within an integrated model. This assists the research to ascertain precisely which variable (procedural fairness or role clarity) mediates the relationship between non-financial measures and managerial performance as well as the relative strengths of the two mediating variables.

Details

Pacific Accounting Review, vol. 27 no. 2
Type: Research Article
ISSN: 0114-0582

Keywords

Book part
Publication date: 23 September 2014

Chong M. Lau and Vimala Amirthalingam

Research on how performance measurement systems affect employees’ perceptions of workplace fairness is important. As organizations often rely on their performance measurement…

Abstract

Research on how performance measurement systems affect employees’ perceptions of workplace fairness is important. As organizations often rely on their performance measurement systems to communicate information to their employees, it is useful to ascertain if and how the developments of performance measurement systems that are far more comprehensive than traditional financial systems affect employees’ perceptions of informational fairness through the information communicated to employees. Informational fairness refers to employees’ perceptions of workplace fairness that is based on the amount and the truthfulness of information that organizations provide to their employees. Based on a sample of managers from manufacturing organizations, the Partial Least Square results indicate that comprehensive performance measurement systems (comprehensive PMS) have a significant direct effect on job-relevant information. They also indicate that comprehensive PMS have an indirect effect on informational fairness via job-relevant information. In contrast, systems that are based on financial measures have no significant effects on job-relevant information and informational fairness. These results demonstrate how comprehensive PMS (through the communication of a greater amount of job-relevant information) can be used to engender employees’ perceptions of high workplace fairness.

Article
Publication date: 18 April 2008

A. Blair Staley and Nace R. Magner

Empirical evidence from governmental budgeting and related organizational decision‐making contexts suggests that program heads will be less likely to leave their governmental unit…

1785

Abstract

Purpose

Empirical evidence from governmental budgeting and related organizational decision‐making contexts suggests that program heads will be less likely to leave their governmental unit when they feel that governmental budgeting is fair. The purpose of this study is to examine relationships between three forms of fairness in governmental budgeting – distributive fairness, procedural fairness, and interactional fairness – and program heads' intention to leave the governmental unit.

Design/methodology/approach

Questionnaire data were gathered from 87 US federal government program heads with budget responsibility and analyzed with multiple regression.

Findings

Interactional budgetary fairness had a significant and positive unique relationship with intent to leave after controlling for the other two forms of budgetary fairness and three demographic variables. Neither distributive budgetary fairness nor procedural budgetary fairness had a significant unique relationship with intent to leave.

Practical implications

Budgetary decision makers and budget staff in governmental units can reduce program heads' intention to leave the governmental unit by promoting interactional budgetary fairness through steps such as treating the program heads with kindness and respect during budgeting and providing clear and adequate explanations for budgetary decisions.

Originality/value

This study is the first to examine relationships between the three forms of organizational decision‐making fairness and turnover intention in a governmental budgeting context.

Details

Managerial Auditing Journal, vol. 23 no. 4
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 14 August 2009

Jennifer L. Paschal, Dianna L. Stone and Eugene F. Stone‐Romero

The widespread use of electronic mail (e‐mail) at work has prompted a growing number of companies to implement e‐mail policies to protect both business interests and the privacy…

1454

Abstract

Purpose

The widespread use of electronic mail (e‐mail) at work has prompted a growing number of companies to implement e‐mail policies to protect both business interests and the privacy of employees. However, very little is known about the effects of such policies on such outcomes for employees such as perceived invasiveness and fairness. Thus, the paper aims to consider these issues.

Design/methodology/approach

This paper uses a 2×2 experimental design and a sample of 592 employed internet users to examine the effects of e‐mail policy characteristics (i.e. policy restrictiveness and policy justification) on perceptions of invasion of privacy (invasiveness) and fairness.

Findings

Results indicate that policy restrictiveness has effects on both invasiveness and fairness, and that policy justification has an effect on fairness. In addition, privacy values are related to both invasiveness and fairness, and moderated the effect of policy restrictiveness on fairness.

Practical implications

Implications for practice and the integration of organizational justice and organizational privacy theory are discussed. In terms of practice, for example, the study's results have implications for the formulation and enforcement of policies concerning the use of e‐mail systems.

Originality/value

This paper is the first to consider the effects of e‐mail policies on employee reactions (i.e. fairness and invasiveness).

Details

Journal of Managerial Psychology, vol. 24 no. 6
Type: Research Article
ISSN: 0268-3946

Keywords

Book part
Publication date: 3 May 2012

Chong M. Lau and Sharon L.C. Tan

This study revisits the area of reliance on budget to evaluate employee performance. It contributes in several ways. First, it updates this traditional research area making it…

Abstract

This study revisits the area of reliance on budget to evaluate employee performance. It contributes in several ways. First, it updates this traditional research area making it more relevant to the current debate on the use of financial vis-à-vis nonfinancial measures in multidimensional performance measurement systems. Second, it examines the relationship between reliance on budget and budgetary participation in a manner that is different from that used by prior studies. Instead of treating budgetary participation as a moderating variable, the study examines it as a mediating variable. Specifically, the study hypothesizes that reliance on budget as performance measures affects the extent of employee budgetary participation. Third, it incorporates the recent interest by management accounting researchers in organizational fairness into this research area. It hypothesizes that budgetary participation affects the extent of employees’ perceptions of procedural fairness, which, in turn, influences employee job satisfaction and performance. The structural equation modeling results based on a sample of 152 managers indicate that the use of budget targets for performance evaluation is positively associated with employee job satisfaction and performance. However, much of these effects are indirect via (1) budgetary participation and (2) procedural fairness.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78052-754-3

Keywords

Article
Publication date: 17 July 2009

Sue Hornibrook, Andrew Fearne and Maria Lazzarin

The purpose of this paper is to present a conceptual model of fairness applicable to buyer‐ supplier relationships within supply chains in order to generate a new line of…

2050

Abstract

Purpose

The purpose of this paper is to present a conceptual model of fairness applicable to buyer‐ supplier relationships within supply chains in order to generate a new line of empirical research within supply chain management (SCM).

Design/methodology/approach

The paper presents a literature review on organisational justice drawn from the psychology discipline. Fairness within collaborative and long‐term buyer‐supplier relationships is discussed and conceptualised. A number of propositions are presented applicable to buyer supplier relationships within supply chains, given that successful implementation of supply chain strategies depends upon the actions and reactions of individuals across functions, both within and between organisations.

Findings

Some of the assumptions made in the traditional intra‐organisational setting are challenged. A conceptual model of fairness applicable to buyer‐supplier relationships is developed, and supply chain moderating factors that may impact on perceptions of justice, and possible desired organisational as well as supply chain outcomes are identified.

Originality/value

Specifically, a contribution is made to the gaps in the SCM literature on the social implications of SCM by developing a behavioural theoretical approach. Solutions to operational measurement difficulties are offered, together with implications for practising managers to consider when managing supply chain relationships. Opportunities and difficulties for future empirical research are also identified.

Details

International Journal of Retail & Distribution Management, vol. 37 no. 9
Type: Research Article
ISSN: 0959-0552

Keywords

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