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The role of trust in supervisor in participative budgeting systems
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作者 Chin-Chun Su 《Journal of Modern Accounting and Auditing》 2010年第10期1-11,共11页
This study examined the relationship between budget participation and managerial performance as mediated by trust in supervisor and explored the moderating role of budget-goal difficulty on budget participation, trust... This study examined the relationship between budget participation and managerial performance as mediated by trust in supervisor and explored the moderating role of budget-goal difficulty on budget participation, trust in supervisor, and managerial performance. One-hundred-fifty-eight useful responses were drawn at random from subordinate managers of manufacturing companies listed on the Taiwan Stock Exchange. The mediating effect of trust in supervisor was examined by path analysis. Subgroup analysis was used to examine the contingency effect of budget-goal difficulty on the mediating role of trust in supervisor between budget participation and performance. The findings support our hypotheses and demonstrate the mediating effect of trust in supervisor and the moderating effect of budget-goal difficulty. 展开更多
关键词 budget participation trust in supervisor budget-goal difficulty managerial performance
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More humility,less counterproductive work behaviors?The role of interpersonal justice and trust
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作者 Yue Wang Wenhao Luo +1 位作者 Jing Zhang Yirong Guo 《Frontiers of Business Research in China》 2019年第4期431-448,共18页
Leader humility has emerged as an important topic in understanding the role of leadership in organizations in recent years.Though it was found to enhance subordinates’work performance and positive work behaviors,we a... Leader humility has emerged as an important topic in understanding the role of leadership in organizations in recent years.Though it was found to enhance subordinates’work performance and positive work behaviors,we are unaware of the psychological mechanism and boundary conditions underlying leader humility and employees’negative behaviors toward leaders.Drawing on social exchange theory and using a multistage sample including 273 employees and 55 supervisors in China,we demonstrated a negative indirect effect between leader humility and subordinates’counterproductive work behaviors toward supervisors(CWB-S)via interpersonal justice and trust in supervisor.Furthermore,we find that leader political skill moderates the effect of leader humility on interpersonal justice and trust in supervisor.The indirect effect of leader humility on subordinates’CWB-S through interpersonal justice is stronger when leader political skill is high,suggesting a moderated mediation model.Finally,we discuss the theoretical contributions and practical implications of this study,and highlight future directions for research on leader humility. 展开更多
关键词 Social exchange theory Leader humility Counterproductive work behaviors toward supervisors(CWB-S) interpersonal justice trust in supervisor Leader political skill
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