The Impact of Distributive Justice Perceptions on Alternative Work Arrangement Participation Intentions in Public Accounting
Abstract
Turnover and staffing issues are consistently ranked among public accounting firms' most critical issues, but the post-COVID-19 work environment adds new and unique challenges. Now that employees have experienced remote work, many do not want to return to the office. However, if employees do not believe they can be successful using a flexible work arrangement at their current firm, they may go elsewhere. The need for successful flexible work programs is exacerbated by the declining interest in the accounting profession, which is increasing the accounting labor shortage and making competition for talent even greater. Accounting firms need to understand what factors impact an employee’s decision to participate in an alternative work arrangement (AWA). This study explores factors that impact AWA participation intentions using organizational justice perceptions. Using a sample of 135 public accountants, distributive justice perceptions surrounding AWAs were found to be positively related to AWA participation intentions. This finding extends the current AWA literature and provides valuable information to public accounting firms. This result informs firm leaders about the importance of equitable career outcomes when employees are considering AWAs. Firms can leverage this insight to ensure performance evaluation metrics focus on specific, measurable employee outputs, which should help ensure that work-related outcomes are consistent between employees regardless of their work arrangement.
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References
Adams, J. S. (1965). Inequity in social exchange. In Advances in experimental social psychology (Vol. 2, pp. 267-299). Academic Press.
Alexander, S., & Ruderman, M. (1987). The role of procedural and distributive justice in organizational behavior. Social justice research, 1(2), 177-198.
Almer, E. D., & Kaplan, S. E. (2000). Myths and realities of flexible work arrangements. CPA Journal, 70(4), 14.
Almer, E. D., and S. E. Kaplan. 2002. The effects of flexible work arrangements on stressors, burnout, and behavioral job outcomes in public accounting. Behavioral Research in Accounting 14: 1–34.
Almer, E., Cohen, J., Single, L. (2003). Factors affecting the choice to participate in flexible work arrangements. Auditing: A Journal of Practice & Theory, 22, 69-91.
AICPA – 2021 Trends Report (2022). Retrieved February 27, 2023, from https://www.aicpa.org/professional-insights/download/2021-trends-report.
AICPA – 2019 CPA Firm Gender Survey. (2020). Retrieved September 2, 2021, from https://www.aicpa.org/career/worklifebalance/flexible-work-plan.htmlGuilford
AICPA - Measurement of Flexible Work Arrangements and Flexibility. (2016, September 22). Retrieved April 24, 2019, from https://www.aicpa.org/content/dam/aicpa/career/womenintheprofession/downloadabledocuments/2019-cpa-firm-gender-survey.pdf
Ajzen, I. (1985). From intentions to actions: A theory of planned behavior. In Action control (pp. 11-39). Springer, Berlin, Heidelberg.
Ajzen, I. (1991). The theory of planned behavior. Organisational Behaviour and Human Decision Processes, 50(2), 179–211.
Azar, S., Khan, A., & Van Eerde, W. (2018). Modelling linkages between flexible work arrangements' use and organizational outcomes. Journal of Business Research, 91, 134-143.
Baltes, B., T. Briggs, J. Huff, J. Wright, and G. Neuman. 1999. Flexible and compressed workweek schedules: A meta-analysis of their effects on work-related criteria. Journal of Applied Psychology 84 (4): 496–513.
Barham, L., Gottlieb, B., & Kelloway, E. (1998). Variables Affecting Managers' Willingness to Grant Alternative Work Arrangements. The Journal of Social Psychology,138(3), 291-302.
Begley, P., Dalton, D., Eller, K., & Harp, N. (2021). Preparing students for the future of work: Lessons learned from telecommuting in public accounting. Journal of Accounting Education, 56, Article 100728.
Bies, R.J., Moag, J.S. (1986). Interactional justice: Communication criteria of fairness. Research on Negotiation in Organizations, (1), 43-55.
Buchheit, S., Dalton, D. W., Harp, N. L., & Hollingsworth, C. W. (2016). A contemporary analysis of accounting professionals' work-life balance. Accounting Horizons, 30(1), 41-62.
Butler, A., Gasser, M., & Smart, L. (2004). A social-cognitive perspective on using family-friendly benefits. Journal of Vocational Behavior, 65, 57-70.
Caraher, L. (2015). Millennials & management: The essential guide to making it work at work. Brookline, MA: Bibliomotion, Inc.
Carleton, C., Kelly, M. Alternative Work Arrangements and Job Satisfaction. Atl Econ J 47, 293–309 (2019). https://doi.org/10.1007/s11293-019-09628-3.
Choi, S. (2011). Organizational justice and employee work attitudes: The federal case. The American Review of Public Administration, 41(2), 185-204.
Cohen, J.R. & Single, L.E. (2001). An examination of the perceived impact of flexible work arrangements on professional opportunities in public accounting. Journal of Business Ethics, 32(4), 317-328.
Coltrin, S.A. and Barendse, B.D. (1981). Is your organization a good candidate for flexitime? Personnel Journal, 60, 712-715.
Colquitt, J. A. (2001). On the dimensionality of organizational justice: a construct validation of a measure. Journal of applied psychology, 86(3), 386.
Colquitt, J. A., Conlon, D. E., Wesson, M. J., Porter, Christopher O. L. H, & Yee Ng, K. (2001). Justice at the millennium. Journal of Applied Psychology, 86(3), 425-445.
Cuadra, D. (2022). PwC is investing $2.4 billion in flexible work and personalized benefits. Accounting Today. Retrieved February 2, 2023.
Dalton, D. W., Cohen, J. R., Harp, N. L., & McMillan, J. J. (2014). Antecedents and consequences of perceived gender discrimination in the audit profession. Auditing: A Journal of Practice & Theory, 33(3), 1-32.
Dalton, D., & Mesch, D. (1990). The impact of flexible scheduling on employee attendance and turnover. Administrative Science Quarterly, 35, 370–387.
Daniell, S. L. (2010). The Theory of Planned Behavior and procedural justice applied to job offer acceptance intentions and behaviors (Doctoral dissertation, University of Georgia).
De Cremer, D., & Sedikides, C. (2005). Self-uncertainty and responsiveness to procedural justice. Journal of experimental social psychology, 41(2), 157-173.
DeVaney, S.A. (2015). Understand the millennial generation. Journal of Financial Services Professionals, 69(6), 11-14.
Drew, J. (2015, June 09). Staffing issues surge to forefront of accounting firm concerns. Retrieved September 10, 2020, from https://www.journalofaccountancy.com/news/2015/jun/accounting-firm-issues-201512451.html
El Haddad, R., Hallak, R., & Assaker, G. (2015). Price fairness perceptions and hotel customers’ behavioral intentions. Journal of Vacation Marketing, 21(3), 262-276.
Ellis, L. (2022). Why so many accountants are quitting. Wall Street Journal. Retrieved February 27, 2023, from https://www.wsj.com/articles/why-so-many-accountants-are-quitting-11672236016.
Fassina, Neil E, Jones, David A, & Uggerslev, Krista L. (2008). Meta-analytic tests of relationships between organizational justice and citizenship behavior: Testing agent-system and shared-variance models. Journal of Organizational Behavior, 29(6), 805-828.
Festinger, L. (1957). A theory of cognitive dissonance (Vol. 2). Stanford university press.
Fortune (2017). 100 best companies to work for 2017. Retrieved March 30, 2019, from http://beta.fortune.com/best-companies/
Frank, K. E., & Lowe, D. J. (2003). An examination of alternative work arrangements in private accounting practice. Accounting Horizons, 17(2), 139-151.
Frazier, M., Johnson, P. D., Gavin, M., Gooty, J., & Bradley Snow, D. (2010). Organizational justice, trustworthiness, and trust: A multifoci examination. Group & Organization Management, 35(1), 39-76.
Fuller Jr, J. B., & Hester, K. (2001). A closer look at the relationship between justice perceptions and union participation. Journal of Applied Psychology, 86(6), 1096.
George, D., & Mallery, P. (2003). Spss for Windows step by step: A Simple Guide and Reference. 11.0 Boston. La Sierra University, 20-50.
Greenberg, J. (1987). A taxonomy of organizational justice theories. Academy of Management review, 12(1), 9-22.
Greenberg, J., & Folger, R. (1983). Procedural justice, participation, and the fair process effect in groups and organizations. In Basic group processes (pp. 235-256). Springer, New York, NY.
Guthrie, Cynthia P, & Jones, Ambrose, III. (2012). JOB BURNOUT IN PUBLIC ACCOUNTING: UNDERSTANDING GENDER DIFFERENCES. Journal of Managerial Issues, 24(4), 390-411.
Hegtvedt, K., Clay-Warner, J., & Ferrigno, E. (2002). Reactions to injustice: Factors affecting workers’ resentment toward family-friendly policies. Social Psychology Quarterly, 65, 386-400.
Hill, E., Miller, B., Weiner, S., & Colihan, J. (1998). Influences of the virtual offices on aspects of work and work/life balance. Personnel Psychology, 51, 667–683.
Homans, G. C., & Behavior, S. (1961). Its elementary forms. Social Behavior, 119(3), 488-531.
Johnson, E. N., Lowe, D. J., & Reckers, P. M. J. (2008). Alternative work arrangements and perceived career success: Current evidence from international public accounting firms. Accounting, Organizations and Society, 33, 48-72.
Johnson, E. N., Lowe, D. J., & Reckers, P. M. J. (2012). Measuring accounting professionals’ perceptions regarding alternative work arrangements. Behavioral Research in Accounting, 24(1), 47-71.
Johnson, Nancy Brown, & Jarley, Paul. (2004). Justice and Union Participation: An Extension and Test of Mobilization Theory. British Journal of Industrial Relations, 42(3), 543-562.
Judge, T. A., Scott, B. A., & Ilies, R. (2006). Hostility, job attitudes, and workplace deviance: test of a multilevel model. Journal of Applied psychology, 91(1), 126.
Kernan, M. C., & Hanges, P. J. (2002). Survivor reactions to reorganization: Antecedents and consequences of procedural, interpersonal, and informational justice. Journal of applied psychology, 87(5), 916.
Knight, M. (2018). The Millennial Impact on Alternative Work Arrangement (AWA) Support and the Profile of AWA Naysayers in Public Accounting (Doctoral dissertation).
Ko, J., & Hur, S. (2014). The impacts of employee benefits, procedural justice, and managerial trustworthiness on work attitudes: Integrated understanding based on social exchange theory. Public Administration Review, 74(2), 176-187.
Kornberger, M., C. Carter, and A. Ross-Smith. (2010). Changing gender domination in a Big Four accounting firm: Flexibility, performance and client service in practice. Accounting, Organizations and Society 35 (8): 775–791.
Kossek, E., & Ozeki, C. (1998). Work–family conflict, policies, and the job–life satisfaction relationship: A review and directions for organizational behavior–human resources research. Journal of applied psychology, 83(2), 139.
KPMG (2022a). Looking for more: Employee expectations are on the rise. Insights from the American Work Survey. Retrieved February 3, 2023, from https://advisory.kpmg.us/articles/2022/american-worker-survey-summer-2022.html.
KPMG (2022b). KPMG diversity and inclusion make hybrid work. Retrieved February 3, 2023, from https://www.kpmg.us/content/dam/global/pdfs/2022/kpmg-dei-hybrid-report.pdf.
Krosnick, J. A., & Petty, R. E. (1995). Attitude strength: An overview. Attitude strength: Antecedents and consequences, 1, 1-24.
Laventhal, G. S. (1976). The distribution of rewards and resources in groups and organisations. Advances in Experimental Social Psychology, 91-131.
Leventhal, G. (1980). What should be done with equity theory? new approaches to the study of fairness in social relationships. Social exchange: Advances in theory and research (pp. 27-55). New York: Plenup.
Mastrolia, S. A., & Willits, S. D. (2013). Millennials: What do we really know about them? Advances in Accounting Education: Teaching and Curriculum Innovations, 14, 45-72.
McCabe, S. (2022). Firms face the great resignation. Accounting Today. Retrieved February 2, 2023, from https://www.accountingtoday.com/news/accounting-firms-face-the-great-resignation.
McGuire, J. F., Kenney, K., & Brashler, P. (2010). Flexible work arrangements: The fact sheet.
Mnif, Y., & Rebai, E. (2021). Flexibility and job stress in the accounting profession. Accounting Research Journal.
Murphy, K., Sargeant, E., & Cherney, A. (2015). The importance of procedural justice and police performance in shaping intentions to cooperate with the police: Does social identity matter?. European journal of criminology, 12(6), 719-738.
Ng, T. W., & Feldman, D. C. (2012). Employee voice behavior: A meta‐analytic test of the conservation of resources framework. Journal of Organizational Behavior, 33(2), 216-234.
Nord, W., Fox, D., Phoenix, A., & Viano, K, (2002). Real-world reactions to work-life balance programs: Lessons for effective implementation. Organizational Dynamics, 30, 223-238.
Paré, G., & Tremblay, M. (2007). The influence of high-involvement human resources practices, procedural justice, organizational commitment, and citizenship behaviors on information technology professionals' turnover intentions. Group & organization management, 32(3), 326-357.
Parker, L. & Allen, T. (2001). Work/family benefits: viable related to employees’ fairness perceptions. Journal of Vocational Behavior, 58, 453-468.
Parker, R. J., Nouri, H., & Hayes, A. F. (2011). Distributive justice, promotion instrumentality, and turnover intentions in public accounting firms. Behavioral Research in Accounting, 23(2), 169-186.
Platt Group. (n.d.). Http://insidepublicaccounting.com/wp-content/uploads/2018/09/The-2018-IPA-National-Benchmarking-Report.pdf. Retrieved March 6, 2019, from http://insidepublicaccounting.com/wp-content/uploads/2018/09/The-2018-IPA-National-Benchmarking-Report.pdf
Podsakoff, P. M., MacKenzie, S. B., Lee, J. Y., & Podsakoff, N. P. (2003). Common method biases in behavioral research: a critical review of the literature and recommended remedies. Journal of applied psychology, 88(5), 879.
Powell, G., & Mainiero, L. (1999). Managerial decision making regarding alternative work arrangements. Journal of Occupational and Organizational Psychology, 72, 41–56.
PwC (2015). The female millennial: A new era of talent. Retrieved February 28, 2019, from http://www.pwc.com/jg/en/publications/the-female-millennial-a-new-era-oftalent.html.
Robert Half – Perks and Benefits 2023 Salary Guide (2023). Retrieved February 3, 2023, from https://www.roberthalf.com/salary-guide/perks-and-benefits.
Scholefield, G., & Peel, S. (2009). Managers' attitudes to teleworking. New Zealand Journal of Employment Relations, 34(3), 1-13.
Schwepker Jr, C. H. (2016). Servant leadership, distributive justice and commitment to customer value in the salesforce. Journal of Business & Industrial Marketing.
Soltis, S. M., Agneessens, F., Sasovova, Z., & Labianca, G. (2013). A social network perspective on turnover intentions: The role of distributive justice and social support. Human Resource Management, 52(4), 561-584.
Thibaut, J. W., & Walker, L. (1975). Procedural justice: A psychological perspective.
Tysiac, K. (2017). Flexibility as a retention tool. Journal of Accountancy, February, 25- 28.
Adams, J. S. (1965). Inequity in social exchange. In Advances in experimental social psychology (Vol. 2, pp. 267-299). Academic Press.
Alexander, S., & Ruderman, M. (1987). The role of procedural and distributive justice in organizational behavior. Social justice research, 1(2), 177-198.
Almer, E. D., & Kaplan, S. E. (2000). Myths and realities of flexible work arrangements. CPA Journal, 70(4), 14.
Almer, E. D., and S. E. Kaplan. 2002. The effects of flexible work arrangements on stressors, burnout, and behavioral job outcomes in public accounting. Behavioral Research in Accounting 14: 1–34.
Almer, E., Cohen, J., Single, L. (2003). Factors affecting the choice to participate in flexible work arrangements. Auditing: A Journal of Practice & Theory, 22, 69-91.
AICPA – 2021 Trends Report (2022). Retrieved February 27, 2023, from https://www.aicpa.org/professional-insights/download/2021-trends-report.
AICPA – 2019 CPA Firm Gender Survey. (2020). Retrieved September 2, 2021, from https://www.aicpa.org/career/worklifebalance/flexible-work-plan.htmlGuilford
AICPA - Measurement of Flexible Work Arrangements and Flexibility. (2016, September 22). Retrieved April 24, 2019, from https://www.aicpa.org/content/dam/aicpa/career/womenintheprofession/downloadabledocuments/2019-cpa-firm-gender-survey.pdf
Ajzen, I. (1985). From intentions to actions: A theory of planned behavior. In Action control (pp. 11-39). Springer, Berlin, Heidelberg.
Ajzen, I. (1991). The theory of planned behavior. Organisational Behaviour and Human Decision Processes, 50(2), 179–211.
Azar, S., Khan, A., & Van Eerde, W. (2018). Modelling linkages between flexible work arrangements' use and organizational outcomes. Journal of Business Research, 91, 134-143.
Baltes, B., T. Briggs, J. Huff, J. Wright, and G. Neuman. 1999. Flexible and compressed workweek schedules: A meta-analysis of their effects on work-related criteria. Journal of Applied Psychology 84 (4): 496–513.
Barham, L., Gottlieb, B., & Kelloway, E. (1998). Variables Affecting Managers' Willingness to Grant Alternative Work Arrangements. The Journal of Social Psychology,138(3), 291-302.
Begley, P., Dalton, D., Eller, K., & Harp, N. (2021). Preparing students for the future of work: Lessons learned from telecommuting in public accounting. Journal of Accounting Education, 56, Article 100728.
Bies, R.J., Moag, J.S. (1986). Interactional justice: Communication criteria of fairness. Research on Negotiation in Organizations, (1), 43-55.
Buchheit, S., Dalton, D. W., Harp, N. L., & Hollingsworth, C. W. (2016). A contemporary analysis of accounting professionals' work-life balance. Accounting Horizons, 30(1), 41-62.
Butler, A., Gasser, M., & Smart, L. (2004). A social-cognitive perspective on using family-friendly benefits. Journal of Vocational Behavior, 65, 57-70.
Caraher, L. (2015). Millennials & management: The essential guide to making it work at work. Brookline, MA: Bibliomotion, Inc.
Carleton, C., Kelly, M. Alternative Work Arrangements and Job Satisfaction. Atl Econ J 47, 293–309 (2019). https://doi.org/10.1007/s11293-019-09628-3.
Choi, S. (2011). Organizational justice and employee work attitudes: The federal case. The American Review of Public Administration, 41(2), 185-204.
Cohen, J.R. & Single, L.E. (2001). An examination of the perceived impact of flexible work arrangements on professional opportunities in public accounting. Journal of Business Ethics, 32(4), 317-328.
Coltrin, S.A. and Barendse, B.D. (1981). Is your organization a good candidate for flexitime? Personnel Journal, 60, 712-715.
Colquitt, J. A. (2001). On the dimensionality of organizational justice: a construct validation of a measure. Journal of applied psychology, 86(3), 386.
Colquitt, J. A., Conlon, D. E., Wesson, M. J., Porter, Christopher O. L. H, & Yee Ng, K. (2001). Justice at the millennium. Journal of Applied Psychology, 86(3), 425-445.
Cuadra, D. (2022). PwC is investing $2.4 billion in flexible work and personalized benefits. Accounting Today. Retrieved February 2, 2023.
Dalton, D. W., Cohen, J. R., Harp, N. L., & McMillan, J. J. (2014). Antecedents and consequences of perceived gender discrimination in the audit profession. Auditing: A Journal of Practice & Theory, 33(3), 1-32.
Dalton, D., & Mesch, D. (1990). The impact of flexible scheduling on employee attendance and turnover. Administrative Science Quarterly, 35, 370–387.
Daniell, S. L. (2010). The Theory of Planned Behavior and procedural justice applied to job offer acceptance intentions and behaviors (Doctoral dissertation, University of Georgia).
De Cremer, D., & Sedikides, C. (2005). Self-uncertainty and responsiveness to procedural justice. Journal of experimental social psychology, 41(2), 157-173.
DeVaney, S.A. (2015). Understand the millennial generation. Journal of Financial Services Professionals, 69(6), 11-14.
Drew, J. (2015, June 09). Staffing issues surge to forefront of accounting firm concerns. Retrieved September 10, 2020, from https://www.journalofaccountancy.com/news/2015/jun/accounting-firm-issues-201512451.html
El Haddad, R., Hallak, R., & Assaker, G. (2015). Price fairness perceptions and hotel customers’ behavioral intentions. Journal of Vacation Marketing, 21(3), 262-276.
Ellis, L. (2022). Why so many accountants are quitting. Wall Street Journal. Retrieved February 27, 2023, from https://www.wsj.com/articles/why-so-many-accountants-are-quitting-11672236016.
Fassina, Neil E, Jones, David A, & Uggerslev, Krista L. (2008). Meta-analytic tests of relationships between organizational justice and citizenship behavior: Testing agent-system and shared-variance models. Journal of Organizational Behavior, 29(6), 805-828.
Festinger, L. (1957). A theory of cognitive dissonance (Vol. 2). Stanford university press.
Fortune (2017). 100 best companies to work for 2017. Retrieved March 30, 2019, from http://beta.fortune.com/best-companies/
Frank, K. E., & Lowe, D. J. (2003). An examination of alternative work arrangements in private accounting practice. Accounting Horizons, 17(2), 139-151.
Frazier, M., Johnson, P. D., Gavin, M., Gooty, J., & Bradley Snow, D. (2010). Organizational justice, trustworthiness, and trust: A multifoci examination. Group & Organization Management, 35(1), 39-76.
Fuller Jr, J. B., & Hester, K. (2001). A closer look at the relationship between justice perceptions and union participation. Journal of Applied Psychology, 86(6), 1096.
George, D., & Mallery, P. (2003). Spss for Windows step by step: A Simple Guide and Reference. 11.0 Boston. La Sierra University, 20-50.
Greenberg, J. (1987). A taxonomy of organizational justice theories. Academy of Management review, 12(1), 9-22.
Greenberg, J., & Folger, R. (1983). Procedural justice, participation, and the fair process effect in groups and organizations. In Basic group processes (pp. 235-256). Springer, New York, NY.
Guthrie, Cynthia P, & Jones, Ambrose, III. (2012). JOB BURNOUT IN PUBLIC ACCOUNTING: UNDERSTANDING GENDER DIFFERENCES. Journal of Managerial Issues, 24(4), 390-411.
Hegtvedt, K., Clay-Warner, J., & Ferrigno, E. (2002). Reactions to injustice: Factors affecting workers’ resentment toward family-friendly policies. Social Psychology Quarterly, 65, 386-400.
Hill, E., Miller, B., Weiner, S., & Colihan, J. (1998). Influences of the virtual offices on aspects of work and work/life balance. Personnel Psychology, 51, 667–683.
Homans, G. C., & Behavior, S. (1961). Its elementary forms. Social Behavior, 119(3), 488-531.
Johnson, E. N., Lowe, D. J., & Reckers, P. M. J. (2008). Alternative work arrangements and perceived career success: Current evidence from international public accounting firms. Accounting, Organizations and Society, 33, 48-72.
Johnson, E. N., Lowe, D. J., & Reckers, P. M. J. (2012). Measuring accounting professionals’ perceptions regarding alternative work arrangements. Behavioral Research in Accounting, 24(1), 47-71.
Johnson, Nancy Brown, & Jarley, Paul. (2004). Justice and Union Participation: An Extension and Test of Mobilization Theory. British Journal of Industrial Relations, 42(3), 543-562.
Judge, T. A., Scott, B. A., & Ilies, R. (2006). Hostility, job attitudes, and workplace deviance: test of a multilevel model. Journal of Applied psychology, 91(1), 126.
Kernan, M. C., & Hanges, P. J. (2002). Survivor reactions to reorganization: Antecedents and consequences of procedural, interpersonal, and informational justice. Journal of applied psychology, 87(5), 916.
Knight, M. (2018). The Millennial Impact on Alternative Work Arrangement (AWA) Support and the Profile of AWA Naysayers in Public Accounting (Doctoral dissertation).
Ko, J., & Hur, S. (2014). The impacts of employee benefits, procedural justice, and managerial trustworthiness on work attitudes: Integrated understanding based on social exchange theory. Public Administration Review, 74(2), 176-187.
Kornberger, M., C. Carter, and A. Ross-Smith. (2010). Changing gender domination in a Big Four accounting firm: Flexibility, performance and client service in practice. Accounting, Organizations and Society 35 (8): 775–791.
Kossek, E., & Ozeki, C. (1998). Work–family conflict, policies, and the job–life satisfaction relationship: A review and directions for organizational behavior–human resources research. Journal of applied psychology, 83(2), 139.
KPMG (2022a). Looking for more: Employee expectations are on the rise. Insights from the American Work Survey. Retrieved February 3, 2023, from https://advisory.kpmg.us/articles/2022/american-worker-survey-summer-2022.html.
KPMG (2022b). KPMG diversity and inclusion make hybrid work. Retrieved February 3, 2023, from https://www.kpmg.us/content/dam/global/pdfs/2022/kpmg-dei-hybrid-report.pdf.
Krosnick, J. A., & Petty, R. E. (1995). Attitude strength: An overview. Attitude strength: Antecedents and consequences, 1, 1-24.
Laventhal, G. S. (1976). The distribution of rewards and resources in groups and organisations. Advances in Experimental Social Psychology, 91-131.
Leventhal, G. (1980). What should be done with equity theory? new approaches to the study of fairness in social relationships. Social exchange: Advances in theory and research (pp. 27-55). New York: Plenup.
Mastrolia, S. A., & Willits, S. D. (2013). Millennials: What do we really know about them? Advances in Accounting Education: Teaching and Curriculum Innovations, 14, 45-72.
McCabe, S. (2022). Firms face the great resignation. Accounting Today. Retrieved February 2, 2023, from https://www.accountingtoday.com/news/accounting-firms-face-the-great-resignation.
McGuire, J. F., Kenney, K., & Brashler, P. (2010). Flexible work arrangements: The fact sheet.
Mnif, Y., & Rebai, E. (2021). Flexibility and job stress in the accounting profession. Accounting Research Journal.
Murphy, K., Sargeant, E., & Cherney, A. (2015). The importance of procedural justice and police performance in shaping intentions to cooperate with the police: Does social identity matter?. European journal of criminology, 12(6), 719-738.
Ng, T. W., & Feldman, D. C. (2012). Employee voice behavior: A meta‐analytic test of the conservation of resources framework. Journal of Organizational Behavior, 33(2), 216-234.
Nord, W., Fox, D., Phoenix, A., & Viano, K, (2002). Real-world reactions to work-life balance programs: Lessons for effective implementation. Organizational Dynamics, 30, 223-238.
Paré, G., & Tremblay, M. (2007). The influence of high-involvement human resources practices, procedural justice, organizational commitment, and citizenship behaviors on information technology professionals' turnover intentions. Group & organization management, 32(3), 326-357.
Parker, L. & Allen, T. (2001). Work/family benefits: viable related to employees’ fairness perceptions. Journal of Vocational Behavior, 58, 453-468.
Parker, R. J., Nouri, H., & Hayes, A. F. (2011). Distributive justice, promotion instrumentality, and turnover intentions in public accounting firms. Behavioral Research in Accounting, 23(2), 169-186.
Platt Group. (n.d.). Http://insidepublicaccounting.com/wp-content/uploads/2018/09/The-2018-IPA-National-Benchmarking-Report.pdf. Retrieved March 6, 2019, from http://insidepublicaccounting.com/wp-content/uploads/2018/09/The-2018-IPA-National-Benchmarking-Report.pdf
Podsakoff, P. M., MacKenzie, S. B., Lee, J. Y., & Podsakoff, N. P. (2003). Common method biases in behavioral research: a critical review of the literature and recommended remedies. Journal of applied psychology, 88(5), 879.
Powell, G., & Mainiero, L. (1999). Managerial decision making regarding alternative work arrangements. Journal of Occupational and Organizational Psychology, 72, 41–56.
PwC (2015). The female millennial: A new era of talent. Retrieved February 28, 2019, from http://www.pwc.com/jg/en/publications/the-female-millennial-a-new-era-oftalent.html.
Robert Half – Perks and Benefits 2023 Salary Guide (2023). Retrieved February 3, 2023, from https://www.roberthalf.com/salary-guide/perks-and-benefits.
Scholefield, G., & Peel, S. (2009). Managers' attitudes to teleworking. New Zealand Journal of Employment Relations, 34(3), 1-13.
Schwepker Jr, C. H. (2016). Servant leadership, distributive justice and commitment to customer value in the salesforce. Journal of Business & Industrial Marketing.
Soltis, S. M., Agneessens, F., Sasovova, Z., & Labianca, G. (2013). A social network perspective on turnover intentions: The role of distributive justice and social support. Human Resource Management, 52(4), 561-584.
Thibaut, J. W., & Walker, L. (1975). Procedural justice: A psychological perspective.
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Published
2024-12-05
How to Cite
MCGOWAN, Josh; KNIGHT, Margaret; FRAZIER, M. Lance.
The Impact of Distributive Justice Perceptions on Alternative Work Arrangement Participation Intentions in Public Accounting.
Journal of Accounting, Business and Management (JABM), [S.l.], v. 31, n. 2, p. 28-46, dec. 2024.
ISSN 2622-2167.
Available at: <https://journal.stie-mce.ac.id/index.php/jabminternational/article/view/1172>. Date accessed: 22 dec. 2024.
doi: https://doi.org/10.31966/jabminternational.v31i2.1172.
Section
Articles
