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Factors influencing quality threatening behaviour in a big four accounting firm

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@techreport{8a837c5813e7448d9bb0b166802082e7,
title = "Factors influencing quality threatening behaviour in a big four accounting firm",
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.",
keywords = "Functional Area; Hierarchical Levels; Organizational Commitment; Employee Dysfunctional Behaviour; Target Focussed Evaluative Style",
author = "Wendy Beekes and David Otley and Valentine Ururuka",
year = "2014",
month = "7",
day = "3",
language = "English",
pages = "1--39",
type = "WorkingPaper",

}

RIS

TY - UNPB

T1 - Factors influencing quality threatening behaviour in a big four accounting firm

AU - Beekes, Wendy

AU - Otley, David

AU - Ururuka, Valentine

PY - 2014/7/3

Y1 - 2014/7/3

N2 - 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.

AB - 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.

KW - Functional Area; Hierarchical Levels; Organizational Commitment; Employee Dysfunctional Behaviour; Target Focussed Evaluative Style

M3 - Working paper

SP - 1

EP - 39

BT - Factors influencing quality threatening behaviour in a big four accounting firm

ER -