Factors Influencing Quality Threatening Behaviour in a Big Four Accounting Firm

39 Pages Posted: 5 Jul 2014

See all articles by Wendy Beekes

Wendy Beekes

Lancaster University - Department of Accounting and Finance

David Otley

Lancaster University

Valentine Ururuka

Lancaster University - Department of Accounting and Finance

Date Written: July 3, 2014

Abstract

We investigate the determinants of employee dysfunctional behaviour, focusing on how functional area and hierarchical level affect behavioural outcomes. This is an empirical study based upon results obtained from a company based web survey in a Big Four accounting firm in the UK. Our results show dysfunctional behaviour increases when performance evaluation focuses on the achievement of pre-set targets. However such behaviours are reduced as organizational commitment, perceptions of fairness and interactions with superiors increase. Our results show that the strength of these effects differs across hierarchical levels. We also provide some preliminary evidence of differences in behavioural responses in the non-audit section of the firm. Our results confirm hierarchical level is an important contextual factor affecting the use of performance management systems.

Keywords: Functional Area, Hierarchical Levels, Organizational Commitment, Employee Dysfunctional Behavior, Target Focused Evaluative Style

JEL Classification: M14, M40

Suggested Citation

Beekes, Wendy and Otley, David T. and Ururuka, Valentine, Factors Influencing Quality Threatening Behaviour in a Big Four Accounting Firm (July 3, 2014). Available at SSRN: https://ssrn.com/abstract=2462456 or http://dx.doi.org/10.2139/ssrn.2462456

Wendy Beekes (Contact Author)

Lancaster University - Department of Accounting and Finance ( email )

Lancaster LA1 4YX
United Kingdom

David T. Otley

Lancaster University ( email )

The Management School
Lancaster LA1 4YF
United Kingdom
+441 524 593 632 (Phone)
+441 524 652 01 (Fax)

Valentine Ururuka

Lancaster University - Department of Accounting and Finance ( email )

Lancaster, Lancashire LA1 4YX
United Kingdom

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
320
Abstract Views
1,801
Rank
177,921
PlumX Metrics