Organizational justice and millennial turnover in public accounting

2017 ◽  
Vol 39 (1) ◽  
pp. 112-126 ◽  
Author(s):  
Jessie George ◽  
Stephanie Wallio

Purpose The purpose of this paper is to investigate the relationship between distributive justice, procedural justice, and turnover intentions for Millennial employees working in the public accounting environment. Design/methodology/approach Data collection utilized an online survey sent to members of a regional certified public accountant organization (n=75). Findings Lower levels of both distributive and procedural justice predicted higher turnover intentions, controlling for gender and job tenure. Procedural justice was found to have a stronger relationship with turnover intentions than distributive justice for Millennial public accountants. Practical implications The public accounting industry is facing a crisis based on the shortage of staff and senior level accountants, which are primarily Millennial employees. The study results have practical implications for public accounting firms. The findings suggest that the fairness of organizational processes could impact Millennials’ turnover intentions more than the fairness of organizational rewards. Employers could use this information to manage levels of procedural justice, which could reduce turnover intentions, actual turnover, and other byproducts of the staffing shortage. Originality/value This study examined the relationship between organizational justice and Millennial turnover intentions in public accounting. The study replicated the findings of some prior studies in a purely Millennial sample in the public accounting context and addressed some of the contradictory results seen previously related to organizational justice. As the public accounting industry has an abnormally large percentage of Millennial employees, these findings may be applied to other environments as the Millennial population in the workforce increases.

Author(s):  
Benjamin R. Kaufman and ◽  
Konstantin P. Cigularov ◽  
Peter Chen ◽  
Krista Hoffmeister ◽  
Alyssa M. Gibbons ◽  
...  

Purpose – The purpose of this paper is to examine the main and interactive effects of general and safety-specific leader justice (SSLJ) (i.e. fair treatment) and leader support for safety (LSS) on safety performance. Design/methodology/approach – Two independent samples of construction workers rate their leaders with regards to fair treatment and support for safety and report their own safety performance in a survey. Findings – In both studies, LSS significantly moderated relationships of both general and SSLJ with safety performance. In Study 1, the strength of relationship between general leader justice and safety performance increases while LSS is increased. Similar pattern was found for the relationship between SSLJ and safety performance in Study 2. Practical implications – Safety interventions targeting leadership should consider training for leader safety practices that are perceived as supportive and fair. Originality/value – The research is unique in its examination of leader justice in a safety-specific context and its interactive effects with LSS on safety performance. The present research helps to extend the reach of organizational justice theory's nomological network to include safety.


2017 ◽  
Vol 31 (1-2) ◽  
pp. 121-128
Author(s):  
Binod Ghimire

This paper investigates the relationship between organizational justice and organizational commitment among the employees of different organizations from Kathmandu Valley. This research study analyzes the impact of organizational justice as encompassed by two components, namely distributive justice and procedural justice on employee’s commitment. This study is descriptive and analytical. The sample consists of managerial and non-managerial employees who have volunteered to participate in the study. This study reveals a positive and significant relationship showing that the foundation of an employee’s commitment is within the application of both distributive and procedural justice, with procedural justice having stronger effect. The findings in this study would offer insight to the managers and business organization in Nepal to formulate strategies that involve in work factors such as distributive and procedural justice for the improvement of the human resource development.


2016 ◽  
Vol 7 (2) ◽  
pp. 115-128 ◽  
Author(s):  
Yunhong Hao ◽  
Jie Hao ◽  
Xiaochen Wang

Purpose Focusing on the corporations in China and aiming to figure out the significant connection between organizational justice perception and job satisfaction from Chinese setting, this study aimed to examine the effects of organizational justice upon job satisfaction of the full-time and part-time employees in the state owned enterprise (SOEs) and primate Chinese companies. Design/methodology/approach The study adopted the questionnaire to investigate more than 300 employees, and the empirical data of this paper is based on statistical analysis, such as confirmatory factor analysis, correlational and regression analysis. Findings The paper arrives at the conclusion that in SOEs, the employees’ perception about procedural justice was higher than distributive justice. While in private enterprises, the procedural justice and interactive justice were tested to have similar coefficients. The relationship between organizational justice and job satisfaction differed between full-time employees and part-time employees. Practical implications This study opens a new window for understanding how organizational justice influences employees’ job satisfaction in Chinese context, taking a further step to explore the different impacts of organizational justice on job satisfaction among different types of employees. Originality/value This paper collected data from both SOE and private companies in China, increasing the external validity of the findings. Meanwhile, the authors observed consistent findings with the studies in Western Society, which increase the generalization of our findings as well. The findings highlight the value of integrating literatures on organizational justice and job satisfaction.


2014 ◽  
Vol 10 (3) ◽  
pp. 382-408 ◽  
Author(s):  
R. Drew Sellers ◽  
Timothy J. Fogerty ◽  
Larry M. Parker

Purpose – This paper aims to, using evidence from a former office of the public accounting firm Arthur Andersen, to study the importance of the relational content and structure of individuals’ social connections as they transitioned to subsequent employment. The paper also examines the maintenance of their social networks through time. Implications for careers in the accounting field are offered. Practicing accountants’ connections with other individuals have often been recognized as an important resource that influences career success. However, these social networks have escaped systematic academic study in accounting. Design/methodology/approach – Social network analysis, built on survey data. Findings – The results show that who one was connected to in a previous employment was more important than one’s overall network position when deciding whether to stay or exit public accounting. However those who exited public accounting did not demonstrate a handicap in maintaining network structures after the disbanding of the firm. Research limitations/implications – This study is limited to firm members, and to a single office of a firm. Social network analysis was used as a research tool for the sociology of public accounting. Practical implications – Implications are for careers in public accounting, and the management of human resources in public accounting is offered. Social implications – The paper has implications for the successfulness of professional service provision in a general sense. Originality/value – Almost a decade of social connection is studied with a method that has not appeared in the discipline but is well regarded in management studies.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Helena M. Addae ◽  
Nathaniel Boso

Purpose This paper aims to investigate the relationship between job satisfaction and distributive justice on employee perceptions of absence legitimacy. This paper also examined the moderating effects of turnover intentions on the relevant relationships. Design/methodology/approach The authors used convenience sampling to collect data from 298 employees working in private and public sector organizations in the manufacturing and service sectors in Ghana. Drawing on institutional theory, this study investigates the effects of employee perceptions of the legitimacy of absenteeism on their attitudes toward their job and pay. Structural equation modeling was used to test the direct and moderation effects. Findings Job satisfaction and perceived distributive justice were found to be significantly related to the absence of legitimacy. Additionally, turnover intentions moderated the relationship between job satisfaction and absence legitimacy; however, unexpectedly, this was associated only marginally with distributive justice. Research limitations/implications The main limitation of this study was that it was cross-sectional, but the analysis did not show a common method bias. This study was conducted in a developing country where valid and accurate absence data are non-existent. The hypotheses were supported. When employees felt a sense of inequity and were dissatisfied with their jobs, they were likely to perceive absenteeism as legitimate behavior. These relationships were more pronounced when employees intended to leave their organizations. Practical implications From a practical standpoint, as employees are likely to engage in absenteeism as a means to reduce their perceptions of imbalance and because absenteeism is a costly behavior, it would be in the employer’s best interest to mitigate these high costs. It behooves employers to comprehend the factors that lead to the legitimization of absences. Doing so, they would be able to implement attendance management systems and strategies that would delegitimize some of these factors, thus improving attendance and potentially increasing productivity and job satisfaction and reducing turnover intentions. Originality/value This study contributes to absenteeism research because, unlike most studies in the area, it examined employee cognitions of the behavior. Such cognitions should provide insights into how employee perceptions of the legitimacy of absences would affect attitudinal variables such as job satisfaction, feelings of equity and turnover intentions. Moreover, even though the study was conducted in Ghana, absence legitimacy can be investigated in different settings at different levels of analysis. This is because it is free from contamination such as, dissimilar absence reporting systems within and across organizations and nations that affect the validity and accuracy of absence data.


2017 ◽  
Vol 29 (3) ◽  
pp. 320-343 ◽  
Author(s):  
Joshua Steinfeld ◽  
Clifford McCue ◽  
Eric Prier

Purpose The purpose of this empirical study is to identify the job tasks where decisions regarding social responsibility are likely to occur and assess the potential connections between social responsibility and professionalism. Design/methodology/approach A job study conducted by the Universal Public Procurement Certification Council (UPPCC) of 2,593 practitioners is used for data collection. Factor analysis is applied to a set of 75 procurement job tasks to determine the relationship between practitioners’ performance and management of job tasks and social responsibility variables. Findings The results suggest that there are specific job tasks performed and managed in both public and private sector procurement that share a unique relationship with social responsibility variables. Research limitations/implications The manuscript advances the research on professionalism in procurement and administration through empirically testing job tasks performed and managed by practitioners and identifying relationships between job tasks according to a professional orientation toward social responsibility. Practical implications The study shows that specific job tasks are performed and managed in procurement and administration with a social responsibility consideration. Social implications The technical nature of job tasks found to be related to social responsibility suggests a paradoxical view of the politics-administration dichotomy, and the notion that neutral tasks of both the public and private sectors are not void of a social function. Originality/value One attribute of professionalism in the literature, social responsibility, is operationalized through actual performance and management of job tasks by practitioners.


2018 ◽  
Vol 37 (7) ◽  
pp. 526-536 ◽  
Author(s):  
Si Hyun Kim ◽  
Giacomo Laffranchini ◽  
Wonho Jeung

PurposeThe purpose of this paper is to examine the relationship between supervisor’s overall justice and affective organizational commitment. The authors further study how this relationship is moderated by subordinates’ overall justice.Design/methodology/approachThe authors conducted hierarchical regression analyses on a sample of supervisor–subordinate matched data.FindingsSupervisors’ overall justice was positively related to supervisors’ affective organizational commitment, and subordinates’ overall justice moderated these relationships.Research limitations/implicationsThe main limitation of the study was its cross-sectional nature.Practical implicationsResults emphasized the importance of the interaction between supervisors’ and subordinates’ perceived overall justice, which suggests that employers should focus on treating all individuals fairly in the workplace.Originality/valueThe study contributes to the organizational justice literature by providing empirical evidence using a supervisor–subordinate matched sample, suggesting that overall justice is important to understanding individuals’ affective organizational commitment. Using fairness heuristic theory, the study explores the interaction effect of subordinates’ overall justice on the relationship between supervisors’ overall justice and affective organizational commitment.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Amlan Haque

Purpose Applying the job-demand resources model and the psychological contract theory, this paper aims to examine the mediating influence of employee turnover intentions (ETI) on the relationship between strategic human resource management (SHRM) and perceived organisational performance (POP). Design/methodology/approach With a two-phase data-collection method, 200 complete responses were collected through an online questionnaire survey. This study applied a structural equation modelling to examine the multivariate associations and provided comprehensive outcomes for the proposed hypothesised model. Findings This study suggests that SHRM has direct significant effects on both ETI and POP; partial mediational effect on POP via ETI; and ETI has negative effect on POP. Practical implications This paper suggests that organisations aiming higher POP should encourage SHRM and improve their strategic approaches of HRM. The implications of the study results can help organisations to recognise the adverse effects of ETI and effective SHRM outcomes. Originality/value Despite the significant relationship between HRM and organisational performance, limited empirical research has been conducted on the mediational influence of ETI. This paper examines the unique meditational role of ETI on the relationship between SHRM and POP, which has not been utterly observed from employee perspective.


2015 ◽  
Vol 7 (1) ◽  
pp. 73-88 ◽  
Author(s):  
Zhou Jiang

Purpose – The purpose of this paper is to examine whether distributive justice interacts with procedural justice to influence affective commitment; whether organizational trust moderates the relationships of affective commitment with these two justice perceptions; and whether organizational trust moderates the interactive effect of justice perceptions on affective commitment. Design/methodology/approach – This study administered both paper and online surveys to university employees from China, South Korea, and Australia, obtaining 706 usable responses from 65 universities. Hierarchical regressions were employed to test hypotheses for each country. The patterns of results were compared across nations. Findings – It was found that in Australia, but not in South Korea and China, distributive justice interacted with procedural justice to influence affective commitment. Results also revealed that in Australia, organizational trust moderated the relationship between affective commitment and distributive justice but not the relationship between affective commitment and procedural justice. By contrast, in South Korea and China, organizational trust had no moderating effect on justice-commitment relationships. Research limitations/implications – Although this study was limited due to the use of self-report data and the focus of a single type of organization, it provides relatively new cross-cultural evidence regarding justice effects and the role of trust in the Asia Pacific region. Originality/value – This study is among the first to provide empirical evidence of a moderating effect of trust on justice-outcome relationships. It is also one of the first to cross-culturally investigate the interactive effect of distributive justice and procedural justice, with an additional focus on trust’s moderation role.


2021 ◽  
Vol 12 (2) ◽  
pp. Layouting
Author(s):  
Fawzi Rizki Pradana ◽  
Heru Kurnianto Tjahjono ◽  
Nuryakin Nuryakin

Research aims: This study aims to determine the mediation of affective commitment on the effects of organizational justice, consisting of distributive justice, procedural justice, and interactional justice, on the knowledge transfer to employees at Diskominfo Kebumen Regency. The purpose of this research is also to find out the effect of distributive, procedural, and interactional justice on affective commitment, the effect of affective commitment on knowledge transfer, and the mediating role of affective commitment in the relationship between distributive, procedural, and interactional justice on knowledge transfer.Design/Methodology/Approach: This study used a quantitative approach with the path analysis method. Respondents in this study were employees at Diskominfo Kebumen. The sample used was 78 respondents who were taken by the total sampling technique.Research findings: This study found that distributive justice, procedural justice, and interactional justice significantly and directly affected affective commitment. The study results also showed a significant direct effect of affective commitment on knowledge transfer. Also, distributive justice, procedural justice, and interactional justice indirectly affected knowledge transfer through the mediation of affective commitment.Theoretical contribution: There are few previous studies on distributive, procedural, and interactional justice variables. The difference in this research lies in the research model development and the existing respondents’ characteristics.Practitioner/Policy implication: Based on this research, Diskominfo Kebumen, in the future, can pay attention to the variable aspects of this research in the decision-making process and the development of employee capabilities.Research limitation/Implication: The limitation in this study is that there are still few references related to variables, so mediation is needed. For example, no research addresses the direct relationship between knowledge transfer and organizational justice. Therefore, the scope for exploratory research is limited, and the research model and analysis methods must be adjusted.


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