Fairness theory (R. Folger & R. Cropanzano, 1998, 2001) postulates that, particularly in the face of unfavorable outcomes, employees judge an organizational authority to be more responsible for their outcomes when the authority exhibits lower procedural fairness. Three studies lent empirical support to this notion. Furthermore, 2 of the studies showed that attributions of responsibility to the ...

Building on fairness heuristic theory, fairness theory, and trust development models, we argue that unfairly enacted procedures decrease followers' trust in the authority particularly when authorities have high power over their followers. Moreover, we expected trust to mediate procedural fairness effects on followers' attitudes (authorities' legitimacy and charisma attributed to authorities) an...

introduction: this research investigated the factors affecting implementation of activity based costing (abc) in operational budgeting of government agencies in isfahan province. methods: being an applied, cross-sectional and descriptive research, this study made use of a questionnaire for gathering data. governmental agencies that used provincial budget in isfahan province in 1388 comprised th...

Social psychologists (e.g., Tyler 1990) have argued that an authority’s use of fair procedures can improve compliance by enhancing the authority’s legitimacy. However, previous efforts to assess this effect empirically are confounded because procedures that enhance legitimacy also alter subjects’ perceptions of the authority’s efficacy in sanctioning noncompliance. We evaluate the procedural le...

In this article, I aim to detail the legal historical influences at work on behalf of the State's authority to establish, revise,anddisestablish schools anddistricts within its jurisidiction. Local outcriesagainstconsolidation comprisea largepartof thedetail recounted here,but theacts of legislaturesand thejudgments of thecourts have clearly tended to legitimate the State's authority. Occasiona...

Theorizing on procedural justice has assumed that people’s reactions to outgroup authorities are to a large extent based on instrumental concerns. Therefore, attention is primarily directed to outcomes rather than procedures in encounters with outgroup authorities. In the current article we propose that in order for people dealing with outgroup authorities to be strongly affected by procedural ...

This study is to assess PBB in Shiraz municipality. So a questionnaire was issued and a model was proposed to assess the possibility of PBB. Based on SHAH model the study findings concerning the subjects were negative in relation to three authority dimensions namely the authority to assess the performance and human and technical abilities and there is not the authority necessary to execute PBB ...

introduction: the purpose of this study was to examine the possibility of implementing operating budgeting in shiraz municipality. method: the population of this study was consisted of four groups of individuals who were aware of the various phases of budgeting in shiraz municipality including: (1) senior managers and administrative and financial assistants, (2) financial managers along with ac...