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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

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  • Sholihin, Mahfud
  • Pike, Richard
  • Mangena, Musa
  • Li, Jing

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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  • Sholihin, Mahfud & Pike, Richard & Mangena, Musa & Li, Jing, 2011. "Goal-setting participation and goal commitment: Examining the mediating roles of procedural fairness and interpersonal trust in a UK financial services organisation," The British Accounting Review, Elsevier, vol. 43(2), pages 135-146.
    • Handle: RePEc:eee:bracre:v:43:y:2011:i:2:p:135-146
    DOI: 10.1016/j.bar.2011.02.003
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