Dysfunctional performance measurement system (PMS) behavior: Its ethical antecedents and influence on organizational citizenship behavior
The importance of the performance measurement system (PMS) in enhancing a firm’s profitability and sustainability has certainly been admitted by many but it has also been associated with certain dysfunctional behaviours (DBE), like information or measures manipulation. Though some research has been...
Saved in:
| Main Author: | |
|---|---|
| Format: | Thesis |
| Language: | eng eng |
| Published: |
2014
|
| Subjects: | |
| Online Access: | https://etd.uum.edu.my/4929/1/s92960.pdf https://etd.uum.edu.my/4929/2/s92960_abstract.pdf |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Summary: | The importance of the performance measurement system (PMS) in enhancing a firm’s profitability and sustainability has certainly been admitted by many but it has also been associated with certain dysfunctional behaviours (DBE), like information or measures manipulation. Though some research has been conducted regarding DBE, the impact of ethics on such behaviours has been left unstudied. Hence this study attempts to investigate how ethical antecedents might affect DBE, specifically information manipulation, and if such practices may influence their tendency to
display the citizenship behaviour of the organization. Based on the social learning
theory, this study employed eight constructs in the formulation of its framework, namely dysfunctional PMS behaviour (DBE, the dependent construct) which is expected to be explained by the independent constructs of ethical attitude (EAT), ethical ideology (measured in two dimensions of Relativism and Idealism), code of
ethics (COE), ethical work climate (measured in three dimensions of Egoism, Benevolence and Principled), and perceived ethical leadership (PEL). The influence of DBE on citizenship behaviour (OCB) as moderated by psychological collectivism (PCO) was also examined. This survey study was conducted on a sample of branch
bank managers employed in the local commercial banks in Malaysia who were selected using stratified random sampling. Data were analyzed and interpreted using PLS-SEM and the SPSS software. The results demonstrated that EAT and PEL exhibited negative relationships with DBE as expected. However, contrary to the initial hypotheses, Relativism was negatively related to DBE, while Idealism and Principled climates were positively related. In contrast, Egoism and Benevolence climates, and COE were not associated with DBE. DBE also negatively affected OCB targeted at organizational members, but not those targeted at the organization itself. PCO did not moderate the DBE-OCB relationship. These findings provide some important insights to both academicians and practitioners and create a more inclusive
global picture of the antecedents and influence of employees’ DBE, especially in nonwestern
countries |
|---|