Reward systems and job performance: effects of procedural justice and affective commitment

Authors

DOI:

https://doi.org/10.17524/repec.v16i2.3079

Keywords:

extrinsic rewards, intrinsic rewards, affective commitment, procedural justice, job performance

Abstract

Objective: This article analyzes the effect of reward systems on job performance and the intervention of affective commitment and procedural justice in this relationship. Method: A survey was carried out with employees of cooperatives in the south and southeast regions of Brazil. To analyze the 146 valid responses, structural equation modeling was used. Results: The results confirmed the direct effect of intrinsic rewards on job performance and extrinsic rewards on affective commitment. Affective commitment does not mediate the relationship between rewards and job performance. The complementary analysis indicated that intrinsic rewards influence the affective commitment of employees under 30 years of age, with complete graduation, female gender and health cooperatives. The perception of procedural justice by females and health cooperative respondents strengthens the effect of intrinsic rewards on affective commitment. In credit unions, the affective commitment of employees influences job performance. Contributions: The study contributes to the literature and management practice by exploring the effects of different types of rewards on employee behavior and performance and revealing that the perception of procedural fairness of certain groups of employees strengthens affective commitment.

Author Biographies

Alcindo Cipriano Argolo Mendes, Federal University of Santa Catarina

Graduated in Accounting from FIPAG (2003), Master in Accounting from FUCAPE Business School (2008) and PhD in Accounting from the Federal University of Santa Catarina-UFSC (2017). He is currently an adjunct professor at the Federal University of Santa Catarina (UFSC), working in the Graduate Programs in Accounting (PPGC) and Planning and Management Control (PPGCG).

Ilse Maria Beuren, Federal University of Santa Catarina

He holds a doctorate in Controllership and Accounting from the University of São Paulo (1995), a master's degree in Accounting from Fundação Getúlio Vargas - RJ (1991), a master's degree in Administration from the Federal University of Rio Grande do Sul (1988) and a degree in Accounting from Univates. (1980). She is a professor at the Federal University of Santa Catarina (UFSC).

Rogério João Lunkes, Federal University of Santa Catarina

He holds a degree in Accounting from the Federal University of Santa Catarina (1996), a master's degree (1999) and a PhD in Production Engineering from the Federal University of Santa Catarina (2003), a Post-Doctorate from the Universidad de Valencia-Spain (2011) and from the Universitá di Macerata - Italy (2020). He is currently a professor at the Federal University of Santa Catarina.

Silvana Dalmutt Kruger, Federal University of Santa Catarina

PhD in Accounting from the Federal University of Santa Catarina (UFSC, 2017), Master in Accounting from UFSC (2012), Specialist in Strategic Management Accounting (2010) and in Quality Management of Accounting Services (2002), Graduated in Accounting from Fundeste (2000). Professor of the Master's Program in Accounting and Administration at Unochapecó.

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Published

2022-09-21

How to Cite

Silva, M. S., Mendes, A. C. A., Beuren, I. M., Lunkes, R. J., & Kruger, S. D. (2022). Reward systems and job performance: effects of procedural justice and affective commitment. Journal of Education and Research in Accounting (REPeC), 16(2). https://doi.org/10.17524/repec.v16i2.3079