The Roles of Organizational Politics and Procedural Fairness in the Relationship between Performance Evaluation Systems and Budget Gaming Behavior

This study investigates the relationship between performance evaluation systems and budget gaming behavior. Specifically, it examines mediating role of organizational politics procedural fairness. Data collection was conducted by a questionnaire survey managers go-public manufacturing companies in Indonesia. Based on sample 128 responses, partial least squares results indicate that general political behavior, pay promotion policies, fairness significantly mediate non-financial measures relationship. In contrast, effects relative behavior are generally insignificant. supports goal setting theory justice theory, contributes to management control system literature recognizing importance systems, understanding perception overcome provides assurance organizations can reduce through using or incentives.