Goal-Setting Participation and Goal Commitment: Examining the Mediating Roles of Procedural Fairness and Interpersonal Trust in a UK Financial Services Organisation

Posted: 1 May 2018

See all articles by Mahfud Sholihin

Mahfud Sholihin

Gadjah Mada University

Richard Pike

University of Bradford

Musa Mangena

University of Nottingham Business School

Jing Li

University of Bradford - School of Management

Date Written: 2011

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.

Keywords: Fairness; Goal Commitment; Goal-Setting Participation; Trust

Suggested Citation

Sholihin, Mahfud and Pike, Richard and Mangena, Musa and Li, Jing, Goal-Setting Participation and Goal Commitment: Examining the Mediating Roles of Procedural Fairness and Interpersonal Trust in a UK Financial Services Organisation (2011). British Accounting Review, Vol. 43, No. 2, 2011, Available at SSRN: https://ssrn.com/abstract=3162591

Mahfud Sholihin (Contact Author)

Gadjah Mada University ( email )

Bulaksumur, Yogyakarta
Yogyakarta, Special Province of Yogyakarta
Indonesia

Richard Pike

University of Bradford ( email )

Bradford
Bradford, West Yorkshire BD9 4JL
United Kingdom
01274 384 343 (Phone)
01274 385 680 (Fax)

Musa Mangena

University of Nottingham Business School ( email )

United Kingdom

Jing Li

University of Bradford - School of Management ( email )

Emm Lane
Bradford, West Yorkshire Bd9 4JL
United Kingdom

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