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Goal-setting participation and goal commitment: Examining the mediating roles of procedural fairness and interpersonal trust in a UK financial services organisation
Sholihin, Mahfud Pike, Richard H. Mangena, Musa Li, Jing
Sholihin, Mahfud
Pike, Richard H.
Mangena, Musa
Li, Jing
Publication Date
2011-06
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© 2011 Elsevier. Reproduced in accordance with the publisher's self-archiving policy. This manuscript version is made available under the CC-BY-NC-ND 4.0 license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
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Yes
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openAccess
Accepted for publication
15/11/2010
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Abstract
This study investigates whether participation in goal-setting within performance measurement and evaluation processes affects goal commitment and if so, whether the effect is mediated by procedural fairness and interpersonal trust. Using a sample of 54 managers within a UK financial services organisation, this study finds that participation in goal-setting is positively associated with goal commitment. Further analysis arising from introducing procedural fairness and interpersonal trust as mediating variables reveals that the association is significantly mediated by procedural fairness. Overall, these findings offer empirical evidence on the importance of procedural fairness on the relationship between participation and goal commitment.
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Accepted manuscript
Citation
Sholihin M, Pike RH, Mangena M and Li J (2011) Goal-setting participation and goal commitment: Examining the mediating roles of procedural fairness and interpersonal trust in a UK financial services organisation. British Accounting Review. 43: 135-146.
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Article