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Factors influencing quality threatening behaviour in a big four accounting firm

Research output: Working paper

Published

Publication date3/07/2014
Number of pages39
Original languageEnglish

Abstract

We investigate the determinants of employee dysfunctional behaviour, focusing on how functional area and hierarchical level affect behavioural outcomes. This is an empirical study based upon results obtained from a company based web survey in a Big Four accounting firm in the UK. Our results show dysfunctional behaviour increases when performance evaluation focuses on the achievement of pre-set targets. However such behaviours are reduced as organizational commitment, perceptions of fairness and interactions with superiors increase. Our results show that the strength of these effects differs across hierarchical levels. We also provide some preliminary evidence of differences in behavioural responses in the non-audit section of the firm. Our results confirm hierarchical level is an important contextual factor affecting the use of performance management systems.