Managerial Accountants, The Equity Theory, Job

MANAGERIAL ACCOUNTANTS, THE EQUITY THEORY, JOB SATISFACTION, AND INTENT TO LEAVE

By Philip N. Gilmore

A DISSERTATION

Submitted to Wayne Huizenga. Graduate

School of Business and Entrepreneurship Nova Southeastern University

in partial fulfillment of the requirements for the degree of

DOCTOR OF BUSINESS ADMINISTRATION

2001

A Dissertation Entitled


By

Philip N. Gilmore

We hereby certify that this Dissertation submitted by Philip N. Gilmore conforms to acceptable standards, and such is fully adequate in scope and quality. It is therefore approved as the fulfillment of the Dissertation requirement for the Degree of Doctorate of Business Administration.

~ Approved:

~Rama:;rCB.A' C.P.A. Cha~~

reston ones, D.B.A. ssociate Dean, School of Business

And Entrepreneurship

Nova Southeastern University 2001

.2-J; :Z!t! I j

2-/v7 /0 r ,

~1/tJr f

CERTIFICATION STATEMENT

I hereby certify that this paper constitutes my oym product, that where the language of others is set forth, quotation marks so indicate, and tnat appropriate credit is given where I have used the language, ideas, expressions or writing of another.

Signed ~~Z#~ Philip N. Gllmore

ABSTRACT


by

Philip N. Gikmore

This research measures the relationships among variables of equity, job satisfaction, and intent to leave for managerial accountants. An accountant may be comparing the equity of his/her situation with that of another (referent) or simply measuring his/her outcome (such as pay, etc.) to his/her own input (such as effort, etc.) on the job. Two hypotheses are supported. First, the correlation between managerial accountants' job satisfaction and job equity is positive. Second, the correlation between managerial accountants' job satisfaction and intent to leave the job is not positive.

Employers of accountants are encouraged to review their personnel policies to ensure that managerial accountants are treated equitably. Not to do so may result in the unintended loss of the employees' concentration on the job and/or the loss of their physical presence due to resignation .

. ,

ACKNOWLEDGEMENTS

First, heartfelt thanks is extended to my Chairman,

Dr. Judy Ramage, for her wise counsel, direction, and

encouragement from beginning to end. Second, thanks is also

in order to the other members of my doctoral dissertation

committee, Dr. Charlie Blackwell and Dr. Howard Lawrence,

who tirelessly gave of their time and advice to make this

project a reality.

Third, inspiration and motivation were provided by my

loving wife, JoAnn and children Marty, David, Becky and

Lori.

Fourth, the assistance of Miss Lindy Kizlin and Dr.

Tsung Lai was greatly appreciated in providing editing and

statistical advice.

Finally, God is to be praised for being my continual

source of wisdom and strength.

TABLE OF CONfENTS

CHAPTER I .........................~........................ 1

INTRODUCTION .............................................. 1

Background of Study .................................. 1 Def ini tion 0 f Maj or Terms ............................ 2

Equity Theory Background ........................ 3 Equity Theory and Procedural Justice ............ 6 Equity Theory and Interpersonal Justice ......... 8 Job Satisfaction and Intent to Leave ............ 9

Purpose and Justification of Study .................. 14 Research Questions and Hypotheses ................... 15 Assumptions and Limitations of Study ................ 16

As sump tions .................................... 16 Limitations .................................... 17

Summary of Future Chapters .......................... 18

CHAPTER II ............................................... 20

LITERATURE REVIEW .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 0

Equity Theory Research 1980 to 1990 ................. 21 Equity Theory Research Since 1989 ................... 23

Employees-Traits, Actions, and Reactions ....... 23 Management Style and Formation ................. 28 Management Human Resource Decisions ............ 33 Professional Compensation ...................... 43

CHAPTER III .............................................. 46

METHODOLOGY .............................................. 46

Research Hypotheses and Variables ................... 46 Description of Approach ............................. 48 Population and Sample ............................... 48

Popula tion ..................................... 48 Sample ......................................... 49

Instrumentation Reliability and Validity ............ 50 Minnesota Satisfaction Questionnaire (MSQ) ..... 53 Sorensen's Job Equity Questionnaire ............ 56

Data Collection ..................................... 58

vi

Pretest ............................................. 6l Demographic Data ............................... 6l Variables, Means, and Standard Deviations ...... 63 Reliabili ty .................................... 65

CHAPTER IV ....... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 6

ANALYSIS OF DATA .................. , ....................... 66

Demographic Data .................................... 66 variables, Means, and Standard Deviations ........... 68 Reliabili ty ......................................... 70 Correlation Results ................................. 70

Test of Hypothesis 1. . ......................... 72 Test of Hypothesis 2 ........................... 73 Demographic Correlations ....................... 73

CHAPTER V .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 0

SUMMARY, DISCUSSION, & CONCLUSIONS ....................... 80

Summary of the Research ............................. 80 Discussion of the Results ........................... 82

Null Hypothesis l .............................. 83 Null Hypothesis 2 .............................. 83

Limitations of the Survey ........................... 83 Implications for Future Research .................... 85 Conclusions ......................................... 85

APPENDIX A · ..................•...........•............... 87

APPENDIX B · . . . . . . ............ _ ........................... 9l

APPENDIX C · .............................................. 94

APPENDIX D · ..................•........................... 96

APPENDIX E · . . . . . . . . . . • . . . . . • . • • . . . . . . .........•.......... 98

APPENDIX F · ......•.........•••••..............•......... lO 0

APPENDIX G · . . . . ...........•.•••......................... l 0 2

REFERENCES · ...............•.•••.....•..•....•.•......... lO 5

BIBLIOGRAPHY ............................................ ll5

vii

LIST OF TABLES

Table

1. Pretest Gender of Respondents.

2. Pretest Highest Degree Held.

3. Pretest Accounting Designations.

4. Pretes t Variables, Means, and

Standard Deviations .

5. Gender of Respondents

6. Highest Degree Held.

7. Accounting Designations

8. Variables, Means, and

Standard Deviations .

9. Female Gender Correlations .

10. Male Gender Correlations.

11. Bachelor's Degree Correlations.

12. Master's Degree Correlations.

13. No Designation Correlations.

14. CPA Designation Correlations .

viii

Page

. .62

· 62

· 63

· 64

· 67

· 67

68

· 69

74

74

75

75

· 76

76

Figure

1. Model A .

2. Model B .

LIST OF FIGURES

ix

Page

. . 47

. . 48

CHAPTER I

INTRODUCTION

Background of Study

Are you a capable university administer, but have

frequent resignations by your controllers? Then the

subject of this dissertation may be of help to you since

you may not be treating your managerial accountants

equitably.

The topic of remuneration is always of interest in the

employee-employer relationship. Both the dollar amount of

the pay and the judgement as to whether or not it is

equitable in light of the effort expended to produce the

wage or salary are of interest. Some employers try to keep

the information confidential, but in many organizations the

grapevine disseminates facts, rumors, and questions that

the management can't control. A related question is, how

does my effort and pay compare to those of other

individuals I work with or may know who work elsewhere?

1

Employees in the workplace include accountants such as

Certified Public Accountants (CPAs), Certified Management

Accountants (CMAs), Certified Internal Auditors (CIAs), and

thousands of non-licensed, non-certified accounting

personnel. These individuals may be working for public

accounting firms, for-profit entities (such as

corporations, partnerships, and sole proprietorships), and

not-for-profit organizations (such as

colleges/universities, hospitals, churches, governments,

etc. ) .

While only the CPA is required to be licensed to

perform and sign the independent audit letter for an

entity, other accountants may obtain various designations

to indicate expertise in the work they do. The majority of

managerial accountants, however, work their entire career

without wanting, needing, and/or being able to obtain the

CMA designation.

Definition of Major Terms

The research covered in this dissertation examines the

equity theory, which is first defined and put in historical

perspective with its relationship to two variables: job

satisfaction and intent to leave. The review of literature

2

regarding the equity theory is then extended to various

dimensions emanating from the definition and cites

research, which has been conducted to support or refute

variables under different conditions.

Equity Theory Background

The root of equity theory, the research interest of

this paper, is Festinger's (l957) theory of cognitive

dissonance. The equity (or inequity) theory was first

espoused by Adams (l963) in a business environment and has

since been cited and/or tested by numerous economists,

social psychologists, and organizational behavioral

researchers.

Before defining inequity, Adams (l963) points out that

two individuals must be introduced: "Person and Other" (p.

424) . "Person" is anyone who experiences inequity, and

"Other" is some one or group used by the "Person" as a

referent when he makes various comparisons of his inputs

and outcomes. "Inequity exists for Person whenever he

perceives job inputs and/or outcomes stand psychologically

in an obverse relation to what he perceives are the inputs

and/or outcomes of Other" (p.424).

The preceding definition led Adams (l963) to make two

postulates.

3

(a) The presence of inequity in Person creates tension

in him. The tension is proportional to the magnitude

of inequity present. (b) The tension created in Person

will drive him to reduce it. The strength of the

drive is proportional to the tension created; ergo, it

is proportional to the magnitude of inequity present

(p. 427).

Adams then performed four experiments, which supported

these hypotheses. How does an individual react when he

experiences inequity or unfairness? Does he just show

dissatisfaction? Adams (l965) answers these questions in a

sequel to the preceding article.

Equity exists when the profit an individual receives

is proportional to his investment in an exchange

relationship. Investments consist of attributes such as

skill, effort, education, age, gender, etc., which one

party offers in the exchange. Profit is what is received

for the investment. If part A's profit divided by his

investment (ratio A) is not equal to part B's profit

divided by his investment (ratio B), then the participants

to the exchange will feel inequity. (Romans 1961)

It is the inequality of ratio A to ratio B in the mind

of at least one of the parties that creates the injustice.

Both can feel dissatisfied. Adams (1965) prefers the terms

4

inputs to investments and outcomes to profits. He comments

that both of these concepts (inputs and outcomes) are

perceived and may not be actual.

The inputs for services include those similar to

Homans (l96l), and the outcomes of the exchange include

pay, rewards intrinsic to the job, satisfying supervision,

etc. The second party to the comparison of ratios A and B

may be a co-worker or another referent. These include a

relative, neighbor, group, industry-wide configuration,

etc., based on home, school, and work contacts. (Adams

1965) .

Basing his results on experiments and field studies,

Adams (l965) then supports the following observations.

l. Increasing inputs will reduce felt inequity if a person's

ratio is greater than another's ratio.

2. Increasing outcomes will reduce inequity if a person's

ratio is less than another's ratio and vice versa.

3. Individuals may distort their inputs and outcomes

cognitively.

5

4. A dissatisfied individual may leave the field by quitting

his job, obtaining a transfer and absenteeism.

5. A Person experiencing inequity may induce another to

increase or reduce his input.

6. When faced with inequity, Person may change his referent.

Equity Theory and Procedural Justice

Equity theory (or distributive justice) is really one

of three theories that make up organizational justice

(Greenberg, ~990A). The other two'theories are procedural

justice (lithe perceived fairness of the policies and

procedures used to make decisions" (p. 402» and

interpersonal justice (lithe interpersonal treatment people

receive from decision makers" (p.4~~».

Pioneered by Thibaut and Walker, in ~975, as one in a

series of reactions to the dispute-resolution process, the

theory of procedural justice had its beginning.

These investigations compared people's reactions

to simulated dispute-resolution procedures that

differed with respect to two types of control:

the amount of control they offered the disputant

over the procedures used to settle their

grievances. . and the amount of control they

had over directly determining the outcomes.

(~990A, p. 402).

The researchers were primarily interested in reviewing

largely autocratic procedures in that the parties have no

control over the preparation of evidence pertaining to

their case. The methods also include legal procedures that

6

characteristically offer an abundance of input into the

process such as in an American or British court system.

"Research using simulated legal decisions consistently has

found that verdicts resulting from procedures offering

disputants process control were perceived as fairer and

were better accepted than identical results from procedures

that denied process control" (~990A, p. 403).

Over time, it appears that procedures that grant, or

are perceived to grant, control over the process of the

outcome of an event had wide applications. These

procedures include such areas as citizen/police encounters,

student/teacher interaction, and voter/elected official

discussions. In management, it includes employee/manager

performance appraisals (1990A).

Subsequent work done on the theory of procedural

justice has been by Leventhal (~980). Areas of procedural

variables Leventhal has hypothesized about include:

"the selection of decision-makers, setting ground

rules for evaluation potential rewards, methods of

gathering information, and procedures for defining the

decision process. [They also include] procedures for

appeals, safeguards against abuse of power, and the

availability of change mechanisms . . to evaluate

7

the fairness of outcome-distribution procedures"

(Greenberg, 1990A, p. 403-404).

Equity Theory and Interpersonal Justice

As mentioned earlier, the final of three theories that

form organizational justice is interpersonal justice

(Greenberg, 1990A). This theory is composed of two parts:

"interpersonal treatment" and IT adequate explanations of

decisions" (po 411).

Part one means that people consider the manner of

their treatment by others as a criteria of fairness.

Leading the research in this area is Bies (1986). He found

that among the important factors in interpersonal treatment

are honesty, courtesy, timely feedback, and respect for

rights. These aspects were considered important to the

quality of the students' treatment regardless of whether or

not the results of their interviews for employment were

favorable.

According to Greenberg (1990A) "it appears that the

quality of the interpersonal treatment received is a major

determinant of people's assessment of fair treatment (p.

411) .

Part two, referred to earlier, is based on work by

Tyler and Bies (1989). They found "evidence supporting the

8

existence of five criteria related to perceived fairness of

treatment in organizations: (a) adequately considering

others' viewpoints, (b) suppressing personal biases, (c)

consistently applying decision-making criteria, (d)

providing timely feedback about decisions, and (e)

adequately explaining the basis for decisions" (Greenberg,

1990A, p. 412, based on Tyler and Bies, 1989).

The definition of organizational justice

notwithstanding, the focus of this dissertation will be

limited primarily to the equity theory or distributive

justice.

Job Satisfaction and Intent to Leave

According to equity theory (Adams, 1963), if an

employee experiences equity between input and outcome on

the job, then he or she should have greater job

satisfaction than if they are not equal. Job satisfaction

is defined by some as "the extent to which an employee

expresses a positive affective orientation toward a job"

(Curry, Wakefield, Price, and Mueller, 1986, p. 847).

Further, in the work of Cook, Hepworth, Wall, and Warr,

(1981), job satisfaction was treated both as a single item

variable, referring to overall satisfaction and as an index

9

of mUltiple items, referring to various job-related

factors, such as pay, supervision, or workload.

Recent research supports the notion that job

satisfaction, primarily, and leisure satisfaction,

additionally, are beneficial to the employer both directly

and indirectly by being significant positive predictors of

the employees psychological health (Pearson, 1998). A

healthier employee will miss work less often and when at

work will be more productive. The results of this

research, based on 189 adult men, were found to be more

significant for white-collar professional employees than

blue-collar workers. The major contribution of this study

is that when employees experience either greater job or

leisure satisfaction, they will be healthier.

1.0

"Equity sensitivity" is defined as "how sensitive

people are to overreward and underreward situations" and

has improved the accuracy of the equity theory in

predicting job satisfaction (O'Neill and Mone, 1998, p.

805). The authors continue that "self-efficacy, or task

specific self confidence is a central of Bandura's social

cognitive theory, and its influence on individual goals,

efforts, and task persistence is well documented" (p. 805).

Their research supports the moderating place of equity

sensitivity in interaction between self-efficacy and job

Ll

satisfaction, and between self-efficacy fu~d intent to leave

the employer.

In addition to job satisfaction being related to

equity, Russell and Farrar (1978) supported the hypothesis

that job satisfaction could be predicted from job-related

beliefs. They also found that beliefs about democratic

management were more strongly related to their satisfactiorL

than beliefs about autocratic managers. The research was

conducted on female em~loyees of a major university.

Employees voluntarily leave their jobs, but the inten~

to leave the job isn't necessarily in line with prior

theoretical thinking (Lee, Mitchell, Wise, and Fireman,

1996) . This is the bottom line of four authors' research

in a 1996 article. They used data from interviews, as well

as surveys, with nurses who had recently left their

positions. The purpose of the article is to report support

generally for a model by Lee and Mitchell (1994) that

showed that employees use different and personal

psychological processes when leaving an entity. The

authors admit that these are not all captured in prior

models, nor even in the one referred to here.

The cost of employee turnover is considerable when one

takes into consideration separation pay, the expense of

recruitment, selections, training, etc. (Cascio, 1987).

12

But there is positive benefit as well. In general, the

poorer performers will typically choose to quit more often

than better performers that means that the entity can

replace the poorer employees who resign with average or

better performers (Hollenbeck and Williams, 1986). These

results are supported by research of McEvoy and Cascio

(1987) in a meta-analysis across 24 studies involving 7,717

employees.

"The organizational consequences associated with

employee turnover should be even more beneficial for

companies that link rewards to individual performances

because they should retain an even larger percentage of

good performers and an even smaller percentage of poor

performers" (Williams and Livingstone, 1994, p. 294). This

study also found that the negative relationship between

performance and intent to leave is unaffected by

unemployment rates and the length of time between

measurements of the two variables.

According to research by Lee and Mowday (1987), the

lack of job satisfaction is one of the variables that is

strongly related to employees leaving a company. Others

include lack of organizational commitment and job

involvement. Variables that seldom result in intent to

leave the job include alternative job opportunities,

efforts to change a bad situation, and non-work influences.

In some mid-l980s work, two hypotheses were supported

related to intent to leave (Caldwell and 0' Reilly, III,

1985) . It was found that employees who reported they were

given accurate information about their new jobs were less

likely to leave the organizations than were those who

reported receiving inaccurate information. Further,

employees who found the information they used to make their

job choices useful were more likely to stay with their

company than those who found the information they consulted

less useful.

Three authors, in a study done on Canadian Chartered

Accountants (similar to CPAs in the US) caution researchers

to be aware of "social-desirability response bias" in

intent to leave theory and practice (Arnold, Feldman, and

Purhoo, 1985, p.956). This concept is a tendency for

employees to overreport employer-expected responses such as

job satisfaction and organizational commitment, and to

underreport undesirable variables such as intention to

leave the company. The data supported the results that

individuals high on "social-desirability" whose "(l) self

reported levels of job satisfaction and organizational

commitment were low, or (2) whose self-reports of

intentions to search for new positions were high, had

higher rates of observed turnover than individuals low on

this response bias" (p. 964).

In addition to other variables affecting intent to

leave, three others that are negatively correlated along

with job satisfaction include intent to stay, opportunity,

and general training (Price and Mueller, 1981). This was

the result of longitudinal data compiled in a study of

1,091 registered nurses in seven hospitals.

Purpose and Justification of Study

The purpose of this study was to test the equity

theory on managerial accountants, whether CMAs or not, who

must face equity theory situations as part of the normal

job stresses of pleasing a manager, client, subordinates,

handling family responsibilities, time pressures, etc. The

sub-set of managerial accountants we focused on was those

who work in colleges and universities-not as professors-but

primarily as controllers, chief accountants, and/or vice

presidents of business affairs. Our sample of accountants

was taken from a coalition of relatively small, private

institutions. A review of the literature didn't find that

a study of managerial accountants of related schools has

ever been conducted testing the equity theory, job

satisfaction, and intent to leave. Because of the cost of

distress and dissatisfaction, both directly due to missed

work and indirectly to inefficient effort while working,

the results may have financial significance to member

institutions-if not to similar non2member colleges and

universities.

Research Questions and Hypotheses

~5

The following two research questions were addressed in

this paper.

~. Is there a positive correlation between managerial

accountants' job satisfaction and job equity?

2. Is there a positive correlation between managerial

accountants' job satisfaction and intent to leave the

job?

The null and alternative hypotheses to be tested are

as follows:

H~o: The correlation between managerial accountants'

job satisfaction and job equity is not positive.

H~a: The correlation between managerial accountants'

job satisfaction and job equity is positive.

H2o: The correlation between managerial accountants'

job satisfaction and intent to leave the job is positive.

H2a: The correlation between managerial accountants'

job satisfaction and intent to leave the job is not

positive.

Assumptions and Limitations of Study

Assumptions

1. Managerial accountants were asked to answer

survey questions while on the job about their

job. It is assumed their responses were free

from bias. Some respondents could have felt that

their supervisor, usually the Vice-President of

Business Affairs, saw the survey and might ask to

review it. If they didn't answer the questions in

the way the administrator expected, they may think,

their jobs could be in danger.

2. The measures of job equity, job satisfaction,

and intent to leave were self-assessments. It is

assumed that the answers were a reflection of

the respondents true perceptions. The results of

this study depended on answers being as truthful

and forthright as possible. Furthermore, making

correct psychological self-assessments were

critical or the results to be interpreted

correctly.

Limitations

1. The survey results were taken from a

coalition of relatively small, private colleges.

The results may not be expanded necessarily to

larger private colleges/universities, other non

for-profit organizations or for-profit

corporations.

2. The study was being taken of managerial

accountants in the United States. The results

may not be representative of those found

internationally.

3. This dissertation focused primarily on college

controllers and the results may not be

representative of other college positions.

While this study had limitations, as noted above,

there may be applicability to a broader audience. The

respondents were all accountants and have the same basic

accounting training as those who work for public schools,

other not-for-profit institutions, and for-profit

organizations. As professionals, they face similar job

demands as those who work in other types of entities.

One of the similar job demands includes deadlines--

many under pressure. The managerial accountant must meet

~7

~8

the reporting needs of his or her supervisor, the President

of the school, and the Board of Trustees. The controller

must also be sensitive to the requests of donors and

interact favorably with peers and subordinates. Finally,

the respondent may have a family arid friends that demand,

and should have, attention.

Summary of Future Chapters

This Chapter has given a background of the study,

definition of major terms, purpose and justification of the

study, research questions and hypotheses, and assumptions

and limitation of the study.

The balance of the research is outlined as follows.

Chapter II: The Literature Review, which examines

studies of the primary theory-the equity theory.

Chapter III: The Methodology, which describes and

explains the framework of this study, collection of survey

data and the statistical techniques that was used to

analyze the data.

Chapter IV: Analysis of Data, which summaries the

survey data collected with its analysis using appropriate

statistical methodologies for this study.

Chapter V: Summary, Discussion & Conclusions, which

draws together all aspects of this research in a concise

manner.

CHAPTER II

LITERATURE REVIEW

The equity theory has been the subject of extensive

research. Adams and Freedman (l976) reviewed over 160

investigations of the theory focused on the employee-

employer exchange relationship. In a discussion of the

20

equity theory research in the 1960s and early 1970s, Mowday

(1987) outlines the results from different equity

conditions, tasks, and dependent variables.

He reports than even though there was general

acceptance of the theory, there were several limitations in

its original formulation. These limitations of the equity

theory include the following. 1) The concept of equity is

unclear. 2) The methods an employee can use to resolve

inequity makes the results ambiguous. 3) Greater

understanding is needed as to how an individual selects a

referent.

Research, which has been performed since that reviewed

by Mowday (1987), includes, among others, the following.

Equity Theory Research ~980 to ~990

Greenberg and Ornstein (~983) found that more than one

type of outcome could substitute for another in arriving at

payment equity. They also determined that the same

potential reward, such as a high status job title, could be

perceived differently based on the reason for it being

given. Markovsky (~985) supported the hypotheses that one

could predict different degrees of inequity, individual

injustice varied from collective injustices, and that

increasing the number of injustice events was predicted to

decrease the impact of each.

Brockner, Greonberg, Brockner, Bortz, Davy, and Carter

(~986) found support for the equity theory in conditions of

layoffs. ~) Surviving workers experienced inequity. 2)

They had feelings of guilt and remorse as predicted. 3)

They responded both behaviorally and psychologically.

Oldham, Kulik, Stepina, and Ambrose (1986) looked at the

use of referents as an aspect of the theory. They

determined that employees with a long organizational tenure

used another co-worker as a referent for compensation while

a short-term individual used a co-worker in a prior

position with another employer.

22

Huseman, Hatfield, and Miles (1987) added to the body

of knowledge by making propositions regarding the construct

of "equity sensitivity" (p. 222). This variable describes,

as noted earlier, how reactions to inequity are a function

of an individual's preferences for'different outcome/input

ratios. While most early studies of the equity theory have

been conducted in laboratories (Mowday, 1987), Martin and

Peterson (1987) made a field study and determined that

theory applies in the two-tier wage structure of a

unionized company as well.

Dubinsky and Levy (1989) studied organizational

fairness (perceived equity) as it relates to retail sales

people. They found that while perceived equity is related

to these employees in job satisfaction and organizational

commitment, it was not in other areas.

Among the many contributions of Greenberg (1988) to

the field of organizational justice is a field study

supporting the theory's position that conditions of

underpayment or overpayment can be corrected by adjusting

non-monetary outcomes. In later research Greenberg (1989)

supported the hypothesis of the equity theory that

cognitive distortions of outcomes may effectively redress

perceived inequities in a pay cut to salaried workers. The

experiment of Griffeth, Vecchio, and Logan (1989) tied

together the equity theory with the reinforcement affect

theory suggesting that interpersonal likes or dislikes may

play an important role in determining employee equity

restoration responses.

Does a gender wage gap still exist? Major (1989),

writing from a social psychologists' viewpoint, says that

not only one exists, but that it is self-perpetuating.

Equity Theory Research Since 1989

The equity theory prior to 1990 has been overviewed.

The following selected research on the certain aspects of

the equity theory was reported since 1989.

Employees-Traits, Actions, and Reactions

23

In keeping with the equity theory, from an economic

perspective, Akerlof and Yellen (1990) hypothesize that the

problem of unemployment, is the result of workers

proportionately withdrawing effort as their actual wages

fall short of their fair wages. Another problem of

underpayment is addressed by Greenberg (1990B)-that of

employee theft.

In more recent research, Barr and Conlon (1994)

examined the effect of the equity theory in relationship to

work groups and communication. Miller (1995) researched

24

CEO pay. He found that changes in compensation of these

highly visible officers are more closely tied to a referent

in the industry rather than to one within the company

itself.

Gartrell and Paille (l997) studied the effect of

substantial wage cuts and a wage freeze for a worker-owned

cooperative. They supported the hypothesis that

responsibility for output cuts moderates the unfairness

involved. Morrison and Robinson (1997) added to the equity

literature by presenting a model founded on the supposition

that employment is really a psychological contract. They

stated that this unwritten agreement is sometimes broken

resulting in anger and betrayal when the employee perceives

that the organization has failed to fulfill one or more

obligations.

Tsui, Pearce, Porter, and Tripoli (1997) support the

hypothesis that employees' responses differ under

alternative types of organization-employee relationships.

Although results may vary, the highest level of employee

performance and attitude are achieved when both parties are

open-ended. Other findings favor involvement on employee

teams and commitment to a long-term relationship by the

employer. Shah (1998) studied the use of alternative

referents. The same individual type isn't always used for

both job and social comparisons.

In a recent article, Crandall, Frey, and Parnell

(l999) researched the perception of violence in the

25

workplace. They found l) that downsizing appears to create

a greater degree of risk of violence than organizations

which maintain the status quo or expand, 2) females are

more concerned than males about the violence, and 3) the

key to reducing violence is to plan proactively and use

teams.

According to the equity theory, when inequity exists

in a worker's job situation because he is underpaid, one

way of reducing inputs is by taking excessive absences

(Adams, 1965). In the first known study to measure

employer's opinions about absenteeism and compare them with

subordinate's, Johns (l994) outlined nine hypotheses and

found the following. Employees underestimate the number of

their absences, and their own compared to industry norms

and their own work group. Employers estimated lower

industry norms as well as lower work-group absences than

did their employees. The managers also viewed the

employees of their work group as having missed fewer

workdays than the company mean. That is, both the managers

26

and employees were "self-serving" in regard to absences (p.

229) .

As stated earlier, distributive justice is both

studied alone as well as with procedural justice, which

combine to form organizational justice (Greenberg 1990A) .

The next few reviews look at this phenomenon.

Researcher Moorman (1991) studied the combination of

distributive and procedural justices and their influence on

employee citizenship. He found that supervisors could

directly affect the behavior of subordinates. But to do

so, the supervisor must correctly apply the procedures,

which promote fairness and exhibit an appropriate behavior

himself when utilizing the procedures. The supervisor must

also, in all cases, demonstrate that he is interested in

the wellbeing of the employee and assure them that it is in

the subordinate's interest to be fair.

Organizational justice is also the focal point for

work by Schminke, Ambrose, and Noel (1997) as well. They

study the parallel interests of both organizational justice

and ethics-specifically, the influence of peoples' ethical

orientation on perceptions of organizational justice. They

report that "ethical formalists were more sensitive to

procedural justice issues and ethical utilitarians were

more sensitive to distributive justice issues" (p. 1190).

27

Formalists are guided by a set of rules in determining

their behavior while utilitarians are directed by the

activity, which brings about the greatest good to society.

The employees' view of ethics can help determine day to day

managerial operational decisions.

Employee-employer conflict often arises in the

workplace, but potential conflict must also be dealt with

in co-authoring partnerships of a scholarly article. The

latter is the equity aspect dealt with by Floyd, Schroeder,

and Finn (l994). The researchers develop a model in which

the resolution over whose name goes first is decided based

on the relationship of the two or more authors. The

collaboration may be based on at least one of four

different intersections of motive and power drives. These

four are "collegial, meritorious, mentoring, and directing"

(p. 724). This explains why conflict can occur, according

to the authors, and why care must be taken in evaluating

the interpretation of the ordering of authors' names in an

article.

Skarlicki and Folger (1997) look at the interaction

within the organizational justice theory when conflict

breaks out in the form of retaliation against an employer

by a disgruntled employee. They found that a relationship

between distributive justice and retaliation when low

28

interactional and procedural justice existed. The two-way

interplay between distributive and procedural justice was

evident only at a minimal level of the third injustice, and

the two-way interplay of distributive and interactional

justice was evident only at a low level of procedural

justice. In follow-up research, Skarlicki, Folger, &

Tesluk (1999) studied the impact of personality as a

moderator in the relationship between perceived fairness

and retaliation. This is the first of such an emphasis.

They found that unfair treatment might not affect everyone

the same way.

Much research has been done on employee's actions and

reactions to employment situations. The study by Wanous,

Polard, Premack, and Davis (1992) on "met expectations" on

new hires attitudes and behaviors is an example. It is a

review and statistical analysis of the work reported in 31

studies of over 17,000 people. The results "found mean

(corrected) correlations of .39 for job satisfaction and

organizational commitment, .29 for intent to leave, .19 for

job survival, and .11 for job performance" (p. 288).

Management Style and Formation

The organizational structure of a company determines

many factors, which influence employer-employee

29

relationships. One of the most critical is that of trust.

In recent research of the equity theory by Brockner,

Siegel, Daly, Tyler, and Martin (l997) it was determined in

three field studies that employees' trust in the corporate

administration is a powerful force '-in offsetting a

potentially negative reaction that an employee may

experience regarding decisions resulting in unfavorable

action. Niehoff and Moorman (l993) furthered the study of

the equity theory and trust by looking at three types of

employer monitoring and their effect on workplace justice

and employee citizenship. The monitoring methods were

observation, informal discussions, and formal meetings. It

was determined that the first method of monitoring

influenced citizenship negatively but had a positive effect

on perceptions of fairness. Many work place disturbances,

including physical violence and even murder, are blamed on

employees of the organization. But as O'Leary-Kelly,

Griffin, and Glew (1996) theorize, some of these aggressive

actions are the result of the environment within the

entity-labeled "organization-motivated aggression (m·fA)"

(p. 225). The authors discuss how the environment

contributes to aggression from two perspectives. One, it

acts as a stimulus and second, it promotes certain

consequences from various behaviors. These behaviors

include copycat actions; negative physical, verbal, or

psychological treatment; positive reinforcement or rewards

to aggressiveness; lack of a conducive physical work

environment. Research propositions are then outlined for

empirical verification.

Since Adams (1963) outlined the equity theory,

employee payment for services rendered has accounted for

much research interest. Rice, Phillips, and McFarlin

(1990) found that employees with a higher standard as a

referent, are generally less satisfied with their pay than

those who have a lower paid referent. If referents can be

30

changed, management might attempt by education to publicize

that salaries in other organizations are the same or lower

than their own. Such ac~ions might lead to low recognition

of peoples' efforts and negative effects of feeling

unappreciated.

Communication also plays ~~ important role in research

by Bazerman, Lowenstein, and White (1992). Their work

focuses on interpersonal comparisons on decision making in

an organizational context. They first accepted that the

equity theory is the primary player in multiparty

allocation of resources and that how information is

presented is, in part, the key to its importance in

relative inequity. The two studies they performed

31.

regarding the trade-off between maximizing ones' personal

return and maintaining an equity balance with another party

can reverse, they found, depending on whether the results

are evaluated sequentially or sirr~ltaneously. Therefore,

individuals should be counseled to'evaluate decisions that

can have multiple outcomes simultaneously for the wellbeing

of both themselves and the organization.

Equity plays a role in the administration of

punishment as reported by Ball, Trevino, and Sims (l994) .

Here a justice theory based study did creative work by

surveying both employees and their managers about specific

punishment event. They found those individual traits such

as "belief in a just world" and "negative affectivity"

filtered the subordinates' perceptions of events (p. 3l6).

Perceived harshness, an equity characteristic, was

associated with the managers perceptions of the

subordinates subsequent performance. The latter's control,

a procedural characteristic, was associated with the

formers perceptions of subsequent citizenship behavior.

Butterfield, Trevino, and Ball (l996) also viewed

punishment from just the manager's perspective. They

adopted a qualitative interview technique to develop an

inductive model. Results suggest that managers are

impacted with pressure from varied sources. These focal

points include the organizations for which they work, work

groups, punished subordinates and themselves. Managers

also sense that punishment is a volatile cognitive and

emotional event with ramifications well beyond the one

punished and more extensive than simply changing their

attitudes and behaviors.

32

Equity in two and mUltiparty negotiations is the topic

of research done by various authors in the 1990s. In the

first study reported here, an experiment using

undergraduate business students, Conlon and Fasolo (l990)

evaluated the effect of a third party's intervention on a

dispute from both a distributive and procedural justice

viewpoint and satisfaction with that party. They found

that the speed of the third-party intervention influenced

perceptions of procedures more than of the outcomes. The

speed referred to also influenced disputants differently

depending on their role in the conflict. Outcome

influenced all measures of organizational justice. The

second study, by Gerhart and Rynes (l99l), recognizes that

there is little empirical evidence that women negotiate

over salaries less frequently then men. This fact was

supported by their research as well. They evaluated the

outcome of 205 graduating MBA students' negotiating

behavior and starting salaries. They did find, however,

33

that the males' starting salaries after negotiation was

4.3% higher compared to 2.7% higher for females.

Management Human Resource Decisions

The equity theory is evident in research (Kravitz

and Platania, 1993) concerning the attitudes and beliefs

about affirmative action for minorities, women, and/or

people with disabilities. The research was undertaken to

determine: 1. attitudes toward suggested components of

affirmative action plans (Plans), 2. the correlation

between the respondent's attitude toward affirmative action

and the suggested components, 3. differences in responses ..

as a function of the Plan target, and 4. gender and ethnic

differences in the preceding three items. The authors

found that many beliefs about affirmative action were

false. "Recruitment, training, and attention to applicant

qualifications were favored, whereas discrimination,

quotas, and preferential treatment were opposed" (p. 928).

Results varied depending on the respondents gender and

ethnicity. Conflict in this area can be reduced by

education about plans and incorporating positively

perceived components in the Plans.

In a related article, distributive and procedural

justice are also evident in a study of the reactions of

34

non-beneficiaries (males) to affirmative action in that the

female was preferred in the selection process. Measurement

was made of how the male responded to the work task,

characterizations of the female, and the work setting when

the following variables were introduced: "basis of

selection (merit or preference), the comparative ability of

the male versus the female, and the presence or absence of

one type of explanatory justification for the selection

decision " (Heilman, McCullough, and Gilbert, 1996,

p. 346). The results showed that preferential treatment to

the benefit of the female could produce negative reactions

in the male. But the results were not always predictable

and varied by type of non-beneficiary.

Are parental leave policies to bear or care for

newborns fair? In a survey, Grover (l99l) found the answer

to be affirmative for respondents of childbearing age,

having children, and with those who had positive attitudes

toward women. They also replicated the affirmative answers

for women planning to bear children and/or expressing

intent to take such a leave. Policy-fairness attitudes

were related to the respondent's view toward parents

intending to take leave, and the results supported a

mediation mode in which fairness perception "mediated the

35

relation between similarity to, and attitudes toward, leave

takers" (p . 247).

Distributive justice is also very much intertwined in

a model of factors affecting how disabled individuals are

treated in an entity (Stone and Coiella, 1996) designed by

the authors from prior research. What affects the way

disabled persons are treated? It's a combination of l.

characteristics of the disabled person and those of an

observer; 2. environmental factors; 3. organizational

variables, such as norms, values, policies, the

characteristics of the job, and compensation systems; 4.

mediating categorization, stereotyping and expectancies of

an observer; and 5. modification of the observer's

expectancies and organizational variables by the disabled

individual's responses to all the above.

The next two research results on the hiring systems of

employees are related. Both are by Gilliland (l993, 1994).

In the first, (Gilliland, 1993) a model of applicant's

reactions to the hiring process is presented based on prior

research and directing future research. Organizational

justice, including distributive and procedural justices, is

discussed as a basis for the model and hypotheses. The

procedural justice of the hiring process is outlined in

terms of ten procedural rules. It is the compliance with

or violation of these rules that provides the basis of

fairness reactions. Distributive justice is also examined

in the same context with respect to equity, equality, and

needs. Finally, the model outlines the interaction of the

two aspects of organizational justice and relationship of

fairness reactions to both the entity and the individual

outcomes.

36

In the second article, referred to above (Gilliland,

~994), the author examines the effects of organizational

justice on reactions to a personnel selection system. The

four independent variables that are used are as follows: ~.

job relatedness, 2. explanation offered for the selection

process, 3. selection decision, and 4. a priori hiring

expectations. One and two are procedural justice issues,

and three and four are distributive. The "dependent

measures included fairness reactions, recommendation

intentions, self-efficacy, and actual work performance."

Job relatedness affected performance and interacted with

selection decision. Explanations affected recommendations

of rejected individuals. "Interactions between hiring

expectations and selection decisions were observed on

perceived fairness and recommendation intentions" (p. 69~).

What effect does integrated manufacturing, composed of

advanced manufacturing technology (AMT), just-in-time

37

inventory control (JIT) and total quality management (TQ)

have on human resource management from a human capital

perspective? Snell and Dean (1992) addressed this

question. The results of their hypotheses testing was as

follows. "AMT was positively related to selective

staffing, comprehensive training, developmental appraisal,

and externally equitable rewards for operations employees

and to selective staffing for quality employees." TQ was

likewise related in quality and also showed a positive

correlation to comprehensiveness of training for operations

employees. JIT was negatively correlated to selective

staffing in operations and performance appraisal in

quality, but positively correlated to staffing in quality.

The recent research of Davis, Schoorman, and Donaldson

(1997) created a model of top managements' direction based

on two opposing views of man. The economic view, such as

the agency theory, depicts subordinated as

"individualistic, opportunistic and self-serving." A

socio-psychological view, such as stewardship theory,

depicts employees as "collectivists, pro-organizational,

and trustworthy." The authors build these views in one

model based on the subordinate's psychological

characteristics and organization's situational factors.

They extend previous stewardship theory by defining several

38

of the socio-psychological characteristics that are

antecedents to principal-steward relationships. They also

add to the theory by building a model based on manager

principal choice rather than a deterministic view like

other researchers who assumed that managers are predisposed

to act one way or another.

All organizations need a means of evaluating their

From employees for pay and/or possible promotion purposes.

fairly recent literature (Schrader and Steiner, 1996),

results show that there needs to be an improvement in this

function. The authors examined various comparative bases

for performance evaluation and resulting agreement or

disagreement of the supervisor raters and self-raters.

Traditionally, poor correlation exists between the

manager's and the reviewed employee's results. Their

finding support the hypotheses that the more explicit and

objective comparison standards produced higher levels of

agreement between the supervisor and the one supervised.

Is there a positive relationship between A) pay equity

between lower-level employees and top management, and B)

product quality? According to Cowherd and Levine (l992)

there is, based on the first research designing and testing

this distributive justice theory aspect. Pay equity,

referred to in A above, not only led to perceptions of

fairness by lower-level employee, but also increased

product quality. The reason for this is that the lower-

level employee had a commitment to top-management goals,

effort and cooperation.

The preceding research dealt with product quality and

the equity theory. This joint project (Cooper, Dyck, and

39

Frohlich, 1992) deals with increasing productivity

(\\gainsharing") and the role of fairness and participation.

\\Gainsharing plans . . are premised on the assumption

that performance will improve if workers are rewarded for

increases in productivity" (p. 47l). The research

highlights problems in these plans that may result in

freeloading and the opposite of what is intended. It

outlines both theory and empirical evidence of a more

equitable rule of distribution and worker participation in

the design of such a rule. The data reported indicates

that fair rules of distribution which involve worker

participation can negate the social dilemma inherent in

gainsharing programs.

The equity theory also applies to volunteerism

(Murnighan, Kim, and Metzger, 1993). The outcomes of

volunteering in a corporate setting include such non

altruistic rewards as obtaining employment, the opportunity

for social interaction, and getting ahead either formally

40

or informally in the company. The independent variables in

four different experiments to answer when and why people

volunteer included "varied group size, the number of

volunteers required, the payoffs to volunteers and non

volunteers, and the need to work more or for smaller

outcomes than others" (p. 515). In general,

undergraduates, MBAs, and top management volunteered most

often when self-interests were high. Top managers also

were concerned with self-interest when it came to

volunteerism on the job.

Top management was also the focus of research by

Gresov and Stephens (1993) on why interunit influence ("the

ability of a person or group to change the behavior of

another", (p. 252» exists in a corporate setting. The

author designed and tested a model on 295 management units

in 46 divisions of a large organization. The model

correctly predicted that resource limitations ~~d lack of

commitment to the status quo resulted in influence attempts

within a group of related entities and that these influence

attempts, along with interunit factors of "communication,

formalization, and coordination uncertainty" predicted the

extent of a specific unit's influence activity (p. 252).

The equity theory ~'lTas adv~Tlced in a study (Hambrick

and Cannella, 1993) of departures of executives in an

41

acquired company. Prior research supported the hypothesis

that their departure could be explained primarily through

strategy and economics. This research, however, found that

the relative standing in the new, corr~ined company of its

executives provided a better explanation. Some of the

results are as follows. If the acquired manager is made to

feel inferior, the acquirers see them as inferior to

themselves, autonomy is removed, status is removed and/or

the takeover is unfriendly, then the departures are high.

The worse the return on equity (ROE) of an acquired

company, the greater the rate of executive resignations.

The greater the gap between the ROE of the acquirer over

the acquired, the greater the likelihood the acquired

executive will depart. Results sometimes varied and

reversed over the one month to four year time period of the

study of this model.

Results of research by Leung, Chiu, and Au (~993) also

differed from that of earlier work, but in this case the

authors focused on the observers of industrial actions

rather than participants, as was done previously. The

study examined the effect of different types of grievances

and industrial actions on observers' justice perceptions.

They then looked at the observers' sympathy and support for

the grievants. The findings supported that grievances

42

based on interactional justice resulted in a stronger

perception of unfairness with more sympathy and support

than is faced on procedural injustice. Also, the stronger

perceptions of unfairness with more sympathy and support

were evident for procedural injustice than for distributive

justice (equity theory) . The observers exhibited more

support for sit-ins than for strikes.

The equity theory was also the basis of research done

in an attempt to reduce individual burnout among direct

care professionals working with mentally disabled

individuals (Van Dierendonck, Schaufeli, and Buunk, 1998).

The goal was to reduce perception of inequity in the view

of the organization ~~d with the disabled by providing a

high correlation between: A) the workers' objectives and

expectations with, B) the actual work situation. Using a

control group and experimental group, burnout, absence, and

deprived feelings diminished comparing the latter group

with the control group. The primary difference between the

groups was that the experimental group drew on social

resources, primarily support from their supervisor, to make

this intervention program successful.

43

Professional Compensation

The next four selected research studies extending the

equity theory deal with professional pay. The first three

focus on professional baseball contracts and the fourth on

pay to engineers. Article one (Harder, ~99~) looked at the

contradiction between the equity theory and expectance

theory (Vroom, ~964) as it relates to major league baseball

free agents. The equity theory suggests that performance

would be sub-par, while the expectancy theory suggests that

it would be outstanding. In other words, the free agent

felt under-rewarded before entering his option year, but

most likely had dreams of a higher salary when acquired by

the new team in the following year. So how would the

player perform? The author found that his batting average,

which had a weaker correlation to salary, decreased in the

year before free agency. On the other hand, home run

ratios, with a stronger correlation to salary, increased as

hypothesized.

In the second related article, Bretz and Thomas (~992)

examined perceived equity (acceptance or rejection of the

arbitration results), motivation, and "final-offer"

arbitration in major league baseball (p. 280). The major

advantage of this type of research setting is that it

allowed for a study of anticipated expected effects and

44

evaluation of behavioral-responses in line with equity

theory. The authors believe that it also ruled out the

identification of the referent other. But I disagree with

this later statement since the referent may not only be

another ballplayer, but a top corporate executive, surgeon,

movie star, etc. The results showed that pre-arbitration

performance, using various measures, significantly

predicted arbitration outcome. "A significant relationship

was noted between losing arbitration and post arbitration

performance decline. Losers were significantly more likely

to change teams and leave major league baseball" (p. 280).

In article three, the authors (Howard and Miller,

1993) saw positive prospects for the use of "data

envelopment" for both practitioners and researchers. Data

envelopment analysis has been used to evaluate efficiency

in various pricing situations. Here it is used to evaluate

major league baseball results to identify the equity of pay

to players. The technique's primary benefit is that it can

identify individuals who are inequitably paid and allows a

manager to take corrective action before negative results

occur on the part of the employee. Even in cases of over-

compensation inequity, the manager can cap the pay and/or

seek to re-build equity between levels of

management/employee remuneration to reduce dissatisfaction.

45

This fourth, research project on professional

contractual pay, deals with engineers (Zenger, ~992). With

empirical data, the authors found that in the two large

firms studied, very high performers were amply compensated,

but moderate performers were essentially disregarded. As a

result, the data showed that employers kept the few high

performers, squeezed out the few sub-level performers, but

also lost their above-average workers who received

contracts of only a little more than the below-average co-

workers. To retain more of the quality moderate performers

and avoid losing them along with the extremely low

performers, management should focus on performance-based

pay criteria.

CHAPTER III

METHODOLOGY

This chapter outlines the methodology, which was used

to test the hypotheses proposed in Chapter I. The

following terms will guide in the discussion: research

hypotheses and variables, description of approach,

population and sample, instrumentation reliability and

validity, data collection, and data analysis and pretest.

Research Hypotheses and Variables

The null and alternative hypotheses tested in this

research are as follows:

46

H1o:

H1a:

The correlation between managerial accountants'

job equity and job satisfaction is not positive.

The correlation between managerial accountants'

job equity and job satisfaction is positive.


job satisfaction and intent to leave the job is

positive.

H2a: The correlation between managerial accountants'

job satisfaction and Lntent to leave the job is

not positive.

Figures ~ and 2 show the reLationship between the

variables in the hypotheses and define them as being

independent or dependent.

Figure L

MODEL A.

I JOB

~ ____ J_O_B __ E __ Q_U_I_TY ____ ~--------------~~~~ ___ S_A_T_I_S_F_A ___ CT_I_O_N __ ~

Independent Variable

Dependent variable

47

JOB SATISFACTIONi

Independent Variable

Description of Approach

Figure 2

MODEL B

~IL-_~I_N_T_~_HE_T_~_~_B_L_EA_VE----,I Dependent Variable

48

The preceding proposed relationships were tested using

data collected with a survey research questionnaire. When

the forms were returned from the respondents, the answers

to the questions were evaluated to determine what, if any,

relationship existed between the variables and the strength

of the relationships.

Population and Sample

Population

The popUlation of managerial accountants was a group

of respondents who were employed by and identified with the

title of controller at one of the 88 United States colleges

and universities indicated in Appendix A. If no person was

49

so identified at the college, the subject was the primary

accountant for the institution. The 88 schools listed in

Appendix A were members of a coalition of private schools

called the Christian College Coalition (CCC). This

association, based in Washington, D. C., was, and still is,

a coalition of "colleges and universities of the liberal

arts and sciences [that] is North America's primary

organization devoted specifically to servicing and

strengthening Christian higher education" according to

their literature.

Further, these controller respondents had a four-year

college degree and, in some cases, a CPA license. None

were a CMA (Certified Management Accountant) or CIA

(Certified Internal Auditor) .

part-time capacity.

They may have worked in a

The institutions of the CCC were chosen as the

population because the schools have both managerial

accountants and a spiritual dimension. Most of my life has

been spent as a college professor in training individuals

with interests in both as well.

Sample

The sample frame and the sample utilized was all 88

potential respondents from the CCC.

50

Instrumentation Reliability and Validity

Three instruments were utilized to collect the data

for this research. Part I of the questionnaire asked for

demographic information. Part II ~ontained the Sorensen

job equity scale. Part III contained six items from the

Minnesota Satisfaction Questionnaire. Part IV asked a

question about job plans in one year. Finally, Part V was

a one-item Scarpello scale. See Appendix B for the complete

questionnaire that was mailed to the potential respondents.

Part I-General Information: Demographics

The following questions were asked as background

information about the respondent. What is your title?

What is the highest degree you have earned? What is your

gender? What accounting designation(s), if any, do you

hold?

Part II-Questions 1-6: Sorensen's Job Equity Scale.

Sorensen (1985) did a study on loyalty or

organizational commitment which included a component of

equity theory. The work included four major elements which

hadn't been previously researched when taken together. The

model included: 1) a mUlti-disciplinary approach to the

determinants of commitment, 2) a broad range of

determinants, 3) the impact of alternative job

opportunities, and 4) an analysis of results by gender.

Fairness in the questions used "means the extent to

which a person's contributions to the [school] . are

related to the rewards received. Money, recognition, and

physical facilities are examples of rewards" (Sorensen,

1985, pp. 158).

51

Five response categories used for each item range from

5="rewards are very fairly distributed" to 1= "rewards are

not distributed at all fairly" (Price and Mueller, 1986,

pp. 124). The purpose of these questions was to measure

the job equity construct. They are taken from and

validated by research done by Sorensen (1985). There is

not an overt comparison person, or other, as Adam's older

theory would suggest and the scale might also be

interpreted as something like "satisfaction with reward

system. "

Part III-Questions 1-6: Minnesota Satisfaction Survey

The respondents indicated their degree of satisfaction

with their present job with the six-item Minnesota

Satisfaction Questionnaire (See Appendix B). According to

Dawis (1986), "Respondents indicate their degree of

satisfaction with their present jobs using five

alternatives: [5=]Very satisfied (VS), [4=]satisfied (S),

[3=]neither satisfied nor dissatisfied (N),

[2=]dissatisfied (D), and [l=]very dissatisfied (VD)."

Part IV-Question 13: An Intent To '"Leave Question

This item assessed intent to leave the employer on a

scale from 5=very often to l=never: "I think about leaving

my current job within one year."

Part II-Question 14: Scarpello & Campbell's Job

Satisfaction

52

Scarpello and Campbell (1983) did research on the

subject of job satisfaction. By interviewing 185 employees

they determined perceived job satisfaction. Then they

compared the results with the short-form Minnesota

Satisfaction Questionnaire and two single-item global

questions of over-all satisfaction. One of the single-item

global questions required a yes-no response and the other,

a 1-5 rating response. Their results suggest that the 1-5

global rating of overall job satisfaction may be the best

indicator of the three measurement methods.

Global job satisfaction was measured with one item,

"How satisfied are you with your job in general?" (1983,

pp.584) .

Response possibilities are the following: "[5=]Very

satisfied ... [to 1=] very dissatisfied" (1983, pp. 584).

This question is validated by Scarpello and Campbell.

Minnesota Satisfaction Questionnai~e (MSQ)

53

This section describes the reliability and validity

estimates for the MSQ. Bolton (1986) stated that the

internal consistency reliabilities for the 20 scales of the

MSQ in a development sample of 1800 employees ranged from

0.81 to 0.94, with a median of 0.88. The average

communality for the 20 scales was 0.54. When compared to

the median reliability, this showed that a greater amount

than 30% of the reliability variance is particular to each

scale.

Reliability and validity evidence is reported in the

MSQ manual(Weiss, Dawis, England, & Lofquist, 1967). The

median internal consistency reliabilities for the scales

determined separately for 25 occupational groups ranged

from 0.78 to 0.93, with a median of 0.86. Retest

reliability coefficients with a seven day interval for a

non-homogeneous sample of employees ranged from 0.66 to

0.91 for the 20 scales, with a mid-point of 0.83. Retest

consistency coefficients with a 52 week interval for a non-

homogeneous sample ranged from 0.35 to 0.71, with a median

of 0.61 for the 20 variables.

Bolton (1986) continued that as part of a broader

study, the Minnesota Theory of Work Adjustment, developed

by Rene V. Dawis, Lloyd H. Lofquise-, and David J. Weiss

(Dawis, 1986) provided more substantiation of validity of

the MSQ and is noteworthy.

1. Prediction of results is more accurate for

contented employees than for discontented.

54

2. Multivariate relationships between job satisfaction

and "satisfactoriness" are low, implying the

necessary independence of the two constructs.

3. Job satisfaction is anticipated from the conformity

of workers needs and reinforcers present in the

job.

4. The length of time one spends on the job is

predictable from satisfactoriness for contented

workers but not for discontented ones.

Evidence for parallel validity of the MSQ can be

deduced from differences among job groups on the 20

questions in every analysis. Also, while job satisfaction

was reported to be the highest with professional groups,

variation among employees within occupations were much

greater than average differences in job satisfaction among

job groups.

55

The short form MSQ, from which the six questions above

were taken, was used to evaluate a non-homogenous sample of

1,460 men employed in six occupations. Correlations among

the 20 items ranged from 0.16 to 0.73, with a median of

0.32 and factor analysis produced two factors, "intrinsic

(IS) and extrinsic (ES) satisfaction" (Bolton, 1986, p.

260) .

Unit-weighted factor scores were derived for the 20

questions, including a sum of them all for "general

satisfaction (GS)." Internal consistency reliabilities

calculated for the six groups of jobs ranged from 0.83 to

0.91 for IS, 0.78 to 0.82 for ES, and 0.87 to 0.93 for GS,

with median coefficients of 0.86, 0.80, 0.90, respectively.

The six groups differed greatly in the anticipated

directions on IS, ES, and GS, supporting the parallel

validity of the short form MSQ (Bolton, 1986).

In a review of measures and their use, Cook, et al.

(1981) outlined the internal reliability coefficients for a

number of samples using MSQ. These included IS with a

range of 0.84 to 0.91 and a median of 0.86; ES with a range

of 0.77 to 0.82 and a median of 0.80; and GS with a range

of 0.87 to 0.92 and a median of 0.90. The correlations

56

between IS and ES ranged in the primary research from 0.52

to 0.68 with a median of 0.60. Test-retest reliability was

0.89 over seven days and 0.70 over 52 weeks. Mean values

of the GS range from 68.9 to 83.2 by various authors

sampling such diverse groups as yoUng workers to engineers.

Several other researchers used the MSQ and related results

are cited.

Sorensen's Job Equity Questionnaire

Price and Mueller (l986) reported that the reliability

of Sorensen's scale as measured by Cronbach's alpha was

0.95. This was a very high number based on a maximum of

l.O.

The validity of the Sorensen (l985) equity scale is

supported by factor analysis.

reported the following.

Price and Mueller (1986)

Sorensen's factor analysis involved simultaneous

examination of the six distributive justice items and

indicators of personal salary, kinship responsibility,

general training, commitment, job satisfaction,

routinization, volition-sacrifice, and irrevocability.

[They continue that the indicators include]

interaction, job centralization, downward

communication, upward communication, horizontal

•

57

communication, fringe benefits, promotion opportunity,

and professionalism. The six items loaded highly on a

single factor (p. 124).

Brooke, Russell and Price (1988) sampled 577 full-time

employees of a veterans facility. "They assessed

distributive justice with the six-item index adopted from

Price and Mueller (1981, 1986). They reported that it

"measures the degree of fairness with which organizational

rewards are related to performance inputs by organizational

members. Sorensen (1985) reported satisfactory levels of

reliability and validity for this index in a previous

study" (p. 141).

Brooke, et al., (1988) reported that distributive

justice was positively correlated with job satisfaction

(0.39), job involvement (0.36), and organizational

commitment (0.46). All three factors were significantly

related to distributive justice at p <.001.

Brooke and Price (1989) did later research related to

the cause of employee absenteeism in a 327 bed medical

center. "Whenever possible, measures of the determinants

and demographic variables were selected which had

demonstrated high reliability and good convergent and

discriminant validity in previous studies" (p. 6). They

used Sorensen's (1985) six-item scale to assess

distributive justice. The reported Cronbach's alpha was

0.94.

Data Collection

58

To maximize the acceptance and return of survey forms,

both an original and follow-up mailing were made of the

survey and cover letter. The package also included two

additional items. One, a stamped postcard with my name and

address on one side and the school name of the respondent

on the other. Two, a stamped business sized, number ten

envelope, with my address as addressee and no return

address.

The cover letter asked the managerial accountants to

complete the survey form confidentially and return it to me

as soon as possible. The subject was also asked to mail

the post card at the same time to allow me to send follow-

up mailings to non-responders. Emphasized in the letter

was the fact that the information provided in the survey

was confidential and made available, not by school or

individual, but only in summary form.

After an appropriate period of time, packets identical

to the first were mailed to schools not returning a

postcard from the original mailing. An overall response of

25-35% was expected. The pretest, discussed later, from

the IMA accountants, returned 40%, but this was a local

sample. Actual response from college managerial

accountants, as noted in Chapter V, was 59%.

Data Analysis

59

Collected survey forms were checked for completeness

of data and proper data entry. The Statistical Packages

for the Social Sciences (SPSS) was used to make appropriate

calculations of statistics including means, medians,

ranges, frequencies, and standard deviations.

Pearson correlation tests were used to determine the

relationship between the variables of job equity and job

satisfaction; and between job satisfaction and intent to

leave the job. The level of significance was five percent

using a one-tail test. In addition, data on the variables

of gender, highest school grade attained, and accounting

designation(s) received were analyzed to determine the mix

of management accountants responding. The results were

used to make valuable recommendations to the management of

the ccc and leaders of the various colleges.

First Hypothesis

Job equity was measured by a construct of the six

variables, equally weighted, of Part II of the job survey,

60

and job satisfaction was measured in two ways. Job

satisfaction was first measured by a construct of the six

variables, equally weighted, of Part III of the survey. It

was then measured by the variable of Part V of the survey.

If the correlation tests showed a positive relationship

existed in each case, which was expected, then the first

null hypothesis was rejected in each case (and the

alternative was supported). If the correlation tests

showed that a negative relationship existed in each case,

which wasn't expected, then the first null hypothesis was

supported (and the alternative was rejected). Each of the

two job satisfaction tests stood alone.

Second Hypothesis

Intent to leave the job was measured by the variable

of Part IV of the survey, and job satisfaction was measured

in two ways. Job satisfaction was first measured by a

construct of the six variables, equally weighted, of Part

III of the survey. It was then measured by the variable of

Part V of the survey. If the Pearson correlation tests

showed a negative relationship existed in each case, which

was expected, then the second null hypothesis was rejected

(and the alternative was supported). If the correlation

tests showed that a positive relationship existed in each

61

case, which wasn't expected, then the first null hypothesis

was supported (and the alternative was rejected). Each of

the two tests stood alone even though the results were in

the same direction.

Pretest

The purpose of this pretest was to analyze the results

of the surveys sent to 50 randomly selected managerial

accountants. These accountants are members of the l2l

employed persons making up the Lynchburg chapter of the

Institute of Management Accountants (IMA). The format of

the mailing of the surveys and cover letter was similar to

that outlined earlier for the CCC. Of the 50 surveys sent

to managerial accountants, 20 (40%) were completed fully

and returned. The following information was taken from the

data contained in these questionnaires.

Demographic Data

The three demographic questions in the surveys concern

gender, highest degrees held, and accounting designations

(CPA, CMA, CIA, Other).

Gender--The sample of respondents was equally divided

between males and females as seen in Table l.

Gender

Males Females

Totals

Table l

Pretest Gender of Respondents

Frequency

lO lO

20

Percentage

50 50

lOO

Highest Degree Held--Most of the managerial

62

accountants held bachelor's degrees and eight had master's.

Table 2

Pretest Highest Degree Held

Degree Frequency Percentage

Associate's 3 l5 Bachelor's 9 45 Master's 8 40 Other

Totals 20 lOO

Accounting Designation--The majority of managerial

accountants responding to the survey had designations as

shown in Table 3 below. Many were CPAs and four were

Certified Management Accounts (CMAs).

Table 3

Pretest Accounting Designations

Designation

CPA CMA CIA Other None

Totals

Frequency

7 4

9

20

Percentage

35 20

45

~oo

Variables, Means, and Standard Deviations

Following in Table 4 are the sub-variables, means of

the scales, standard deviations of the data collected, and

the number of responses. All the scales are from ~-5, as

outlined earlier.

63

64

Table 4

Pretest Variables, Means, and Standard Deviations

SUB-VARIABLE MEAN SD NUMBER

l. Respons. 3.55 .8256 20

2. Education 3.45 .7592 20

3 . Experience 3.l5 .9333 20

4. Effort 3.05 .9987 20

5. Work well 3.35 .9333 20

6. Stress 3.00 .9733 20

7 . Pay 3.l5 .9333 20

8. Co-worker 3.80 .95l5 20

9. Conscience 4.20 .8944 20

lO. Boss 3.65 l.3485 20

ll. Variety 3.80 l.l965 20

l2. Work Cond 3.65 .9333 20

l3 . Resign 3.65 l.3870 20

l4.Satisfied 3.35 l.0894 20

Items l-6, sub-variables, construct the "equity"

variable.

variable.

Items 7-l2 construct the "job satisfaction"

Item l3 is the key to intent to leave the job

and item l4 is an alternative measure of global job

satisfaction.

Reliability

The reliability of the pre-test instrument was

supported by the fact that Cronbach's alpha was 0.95 for

the six items taken from Sorensen's instrument. This was

the measurement for equity. The alpha for the six items

taken from the short form of the MSQ was 0.69. This was

the measurement for job satisfaction. Both are in line

with the factors obtained by the original authors and

subsequent ones.

65

The results of the final research will be presented in

Chapter 4.

CHAPTER IV

ANALYSIS OF DATA

The purpose of this chapter is to analyze the results

of the surveys sent to the 88 Christian Coalition

collegEs/universities. Of the 88 surveys sent to

managerial accountants, 52 (59%) were completed and

returned over a three week period. There was no missing

data. The following information is taken from the data

contained in these questionnaires.

Demographic Data

66

The three demographic questions in the surveys concern

gender, highest degree held, and accounting designations

(CPA, CMA, CIA, Other).

Gender--Based on the respondents, 37 (71%) of the 52

were male as seen in Table 5.

Table 5

Gender of Respondents

Gender

Females Males

Totals

Frequency

1.5 37

52

Percentage

29 71

100

Highest Degree Held--Most of the managerial

accountants held bachelor's degrees and twenty-one (40%)

had master's degrees (See Table 6).

Table 6

Highest Degree Held

Degree Frequency Percentage

Associate's Bachelor's 30 58 Master's 21 40 Other 1 2

Totals 52 100

Accounting Designation--Over a third of the

Controllers hold CPA licenses as shown in Table 7 below.

None were CMAs or CIAs.

67

Designation

CPA CMA CIA Other None

Totals

Table 7

Accounting Designations

Frequency

1 30

52

Percentage

40

2 58

100

Variables, Means, and Standard Deviations

Following in Table 8 are the sub-variables, means of

the scales, standard deviations of the data collected, and

the number of responses. All the scales are from 1-5, as

discussed earlier.

68

Tab~e 8

Variab~es, Means, and Standard Deviations

SUB-VARIABLE NIEAN SD NUMBER .

-1. Respons. 3.54 .9174 52

2. Education 3.67 .8568 52

3. Experience 3.52 1.0192 52

4. Effort 3.23 1.1135 52

5. Work we~~ 3.48 1.1630 52

6. Stress 3.06 1.1099 52

7 . Pay 3.17 1.0613 52

8. Co-worker 3.94 .9983 52

9. Conscience 4.44 .9375 52

10. Boss 3.90 .9754 52

11. Variety 3.75 1.0824 52

12. Work Cond 4.02 .9800 52

13. Resign 2.87 1.2838 52

14. Satisfied 3.96 1.1540 52

Items 1-6, sub-variab~es, construct the "equity"

variable. Items 7-12 construct the \\job satisfaction"

variable. Item 13 is the key to intent to leave and item

14 is an alternative measure of global job satisfaction.

69

Reliability

The reliability of the research instrument for the

final research was supported by the fact that Cronbach's

alpha is 0.96 for the six items taken from Sorensen's

instrument. This was the measurement for equity. The

alpha for the six items taken from the short form of the

MSQ was 0.83.

satisfaction.

This was the measurement for job

Both are in line with the factors obtained

by the original authors and subsequent ones.

Correlation Results

The data for the variables chosen for this study were

tested using Pearson correlation analysis. While only one

definition each of the variables of equity and intent to

leave have been used in this study, two are used for the

variable job satisfaction since it is defined in a dual

fashion in the literature. The measurement of job

satisfaction is defined both in a global (single-item)

sense and in a composite (mean of facets) manner. The

confidence level is 95%.

1. Correlation of Equity and Job Satisfaction-

(composite).

The correlation coefficient of equity with

job satisfaction is 0.667 with a

70

significance level of O.O~ (one-tailed). The two

variables are strongly related (with r

of ~.OOO=perfect correlation.) The coefficient of

determination, or r-squared, is 0.445.

2. Correlation of Equity and Job Satisfaction--

(global) .

The correlation coefficient of equity with

job satisfaction is 0.596 with a

significance level of O.O~ (one-tailed). The two

variables are strongly related (with r of

~.OOO=perfect positive correlation.) The

coefficient of determination, or r-squared, is

0.355.

3. Correlation of Job Satisfaction--

(composite) and Intent to Leave.

The correlation coefficient of job

satisfaction with intent to leave is -0.5~~ with

a significance level of O.O~. The two

variables are strongly related (with r of

-~.OOO=perfect negative correlation.) The


0.26~.

4. Correlation of Job Satisfaction--(global)

and Intent to Leave.

The correlation coefficient of job

satisfaction with intent to leave is -0.705 with

a significance level of 0.01 (one-tailed). The

two variables are strongly related (with r of

-1.000=perfect negative correlation.) The


0.497.

Test of Hypothesis 1.

The null-- The correlation between managerial

accountants' job equity and job satisfaction is not

positive.

The alternative-- The correlation between managerial

accountants' job equity and job satisfaction is positive.

Option A--Job satisfaction composite. From the

results shown earlier, the null hypothesis is rejected and

the alternative hypothesis supported.

Option B--Job satisfaction as global. From the


the alternative hypothesis is supported.

72

Test of Hypothesis 2.

The nUll-- The correlation between managerial

accountants'. job satisfaction and intent to leave the job

is positive.

The Alternative--The correlation between managerial

accountants' job satisfaction and intent to leave the job

is not positive.

Option A--Job satisfaction composite. From the



Option B--Job satisfaction as global. From the



Demographic Correlations

Below are results of statistics from the perspective

of the demographic data collected from the surveys.

Following the tables are comments concerning the results.

73

TABLE 9

Female Gender Correlations

r r-squared

E:JSC ** .652 .425

E:JSG .477 - .228

JSC:I -.507 .257

JSG:I ** -.803 .645

E=EQUITY CONSTRUCT JSC=JOB SATISFACTION--COMPOSITE JSG=JOB SATISFACTION--GLOBAL I=INTENT TO LEAVE

N

15

15

15

15

**=SIGNIFICANT AT THE .05 ONE-TAILED LEVEL OR LESS

Table 10

Male Gender Correlations

r r-squared n

E:JSC ** .691 .477 37

E:JSG ** .662 .438 37

JSC:I** -.517 .267 37

JSG:I ** -.669 .448 37

74

75

Table ~~

Bachelors's Degree Correlations

~

r-squared r n

E:JSC ** . 5~2 .262 30

E:JSG ** .370 .~37 30

JSC:I** -.549 .30~ 30

JSG:I ** -.698 .487 30

Table ~2

Master's Degree Correlations

r r-squared n

E:JSC ** .736 .542 2~

E:JSG ** .833 .694 2~

JSC:I** -.623 .388 2~

JSG:I ** -.739 .546 2~

76

Table 13

No Designation Correlations

r r-squared n

E:JSC ** .531 .282 30

-E:JSG ** .482 .232 30

JSC:I** -.463 .214 30

JSG:I ** -.718 .516 30

Table 14

CPA Designation Correlations

r r-squared n

E:JSC ** .839 .704 21

E:JSG ** .799 .638 21

JSC:I** -.581 .338 21

JSG:I ** -.701 .491 21

The preceding tab~es reveal that the relationship for

female respondents between equity and job satisfaction-

composite is stronger than between equity and job

satisfaction--global. But both are positive. The

77

relationship for males between equi~y and job satisfaction

-composite is stronger than between equity and job

satisfaction--global. But both are positive. Both are

also stronger than for the female correlation counterparts.

The relationship for female respondents between job

satisfaction--global and intent to leave is stronger than

between job satisfaction--composite and intent to leave.

But both are negative. The relationship for male

respondents is also stronger for job satisfaction--global

and intent to leave than for job satisfaction--composite

and intent to leave. But both are negative. Related to

intent to leave, the size of the factors r-squared are

mixed when comparing females to males.

The relationship for respondents with bachelor's

degrees between equity and job satisfaction--composite is

stronger than between equity and job satisfaction--global.

But both are positive. The relationship for those with

master's degrees between equity and job satisfaction-

global is stronger than between equity and job

satisfaction--composite. But both are positive and both

are stronger than the related relationships for bachelor's

degrees.

78

The relationship for respondents with bachelor's

degrees between job satisfaction--global and intent to

leave is stronger than between job ·satisfaction--composite

and intent to leave. But both are negative. The

relationship for respondents with master's degrees is also

stronger for job satisfaction--global and intent to leave

than for job satisfaction--composite and intent to leave.

But both are negative. Related to intent to leave, the

factors r-squared are greater for master's degrees than for

parallel numbers for bachelor's degrees.

The relationship for respondents with no designation

between equity and job satisfaction--composite ~s stronger

than between equity and job satisfaction--global. But both

are positive. The relationship for those with the CPA

designation between equity and job satisfaction--composite

is stronger than between equity and job satisfaction--

global. But both are positive and both are stronger than

the related relationships for respondents with no

designations.

The relationship for respondents with no designation

between job satisfaction--global and intent to leave is

stronger than between job satisfaction--composite and

79

intent to leave. But both are negative. The relationship

for respondents with the CPA designation is also stronger

for job satisfaction--global and intent to leave than for

job satisfaction--composite and intent to leave. But both

are negative. Related to intent t~ leave, the factors r

squared are greater for respondents with no designation

compared to CPAs for job satisfaction--global, but less for

job satisfaction--composite.

In Chapter 5, the research is summarized, the findings

discussed, and the limitations delineated. The paper

concludes with an outline for future research and final

remarks.

CHAPTER V

SUMMARY, DISCUSSION, & CONCLUSIONS

In this research, the background of the study, the

literature review, methodology, and analysis of data have

been presented. Now the summary, discussion, limitations,

future research opportunities, and conclusions are

outlined.

Slli~ary of the Research

80

This study began by raising the question of a

managerial accountant who might ask, how does my effort and

pay compare to those of other individuals I work with or

may ~~ow who work elsewhere? The question was first

considered in business generically by Adams (l963) in the

form of the equity or distributive justice theory. An

individual may be comparing the equity of his situation

with that of another (referent) or simply measuring his

outcome (such as pay, etc.) to his own input (such as

effort, etc.) on the job.

Selected literature was then reviewed of the equity

theory from Adams to the present covering such situations

as work groups and communications (Barr and Conlon, 1994),

wage cuts (Gartrell and Paille, 1997), violence in the

81

workplace (Crandall, et al., 1999),- and employees' trust of

corporate administration (Brockner, et al., 1997).

Other reviewed research on the equity theory included

the administration of employee punishment (Ball, et al.,

1994), affirmative action (Heilman, et al., 1996), disabled

individuals (Stone and Colella, 1996), employee evaluations

(Schrader and Steiner, 1996), and burnout among direct-care

professionals working with the mentally disabled (van

Dierendonck, et al., 1998). Finally, the theory's role was

examined in professional compensation (Harder, 1991; Bretz

and Thomas, 1992; Howard and Miller, 1993; and Zenger,

1992) .

Equity was measured by a construct of the six

questions (Part II of the survey). Job satisfaction,

another variable in the study, was defined either as

multiple items (Part III of the survey) or as a single

item, global question (Part V of the survey). Evidence is

such that the global question more accurately reflects

reality than do the multiple items (Bolton, 1986). Both

methods were used here to compare results.

Intent to leave, defined here as leaving the job in

one year, is measured by one question (Part IV of the

survey). Research by Lee and Mowday (l987), supported the

conclusion generically that the lack of job satisfaction

results in job turnover.

The survey instrument was distributed to managerial

accountants at 88 colleges and universities. A total of

59% of surveys were returned and analyzed using the

statistical software SPSS. Correlation of the data was

performed as outline in Chapter IV.

82

The two research questions addressed in Chapter I were

as follows:

l. Is there a positive correlation between managerial

accountants' job satisfaction and job equity?

2. Is there a positive correlation between managerial

accountants' job satisfaction and intent to leave the

job?

Discussion of the Results

Based on the two research questions, parallel

hypotheses were developed. The questions as to whether or

not they are supported are now addressed.

Null Hypothesis 1

Hlo: The correlation between managerial accountants'

job equity and job satisfaction is not positive.

The Pearson correlation analysis supported the

rejection of the null. This is true both when job

satisfaction was defined by a composite and defined

globally. Therefore, the alternate, (Hla) the correlation

between managerial accountants' job equity and job

satisfaction is positive, is supported.

Null Hypothesis 2


job satisfaction and intent to leave the job is

positive.

The correlation analysis supports the rejection of the

null. This is true both when job satisfaction is defined

by a composite and defined globally. Therefore, the

alternate, (H2a) the correlation between managerial

accountants' job satisfaction and intent to leave the job

is not positive, is supported.

Limitations of the Survey

This study had a limited scope. It is intended to

provide results for a coalition of colleges who employ

83

managerial accountants to assist them in meeting their

objectives. It was limited in at least four ways.

One, it had a small sample. The sample, however, was

the entire population of 88 college managerial accountants

in the CCC.

Two, the study environment was situated in private

colleges and universities. This focal point was based, to

a large extent, on my fifteen years of experience teaching

at a similar university.

Three, the research was with schools with both an

educational and spiritual mission. An interesting

84

comparison will be to analyze results of this research with

that of other types of private universities, as well as,

state schools.

Four, the schools ~n this study were all very small

compared to the Fortune 500 companies. Because businesses

of all sizes work in focus groups, task forces, etc., the

results of a study among them may, however, be similar to

this study. But clearly, this study was limited to

organizations in which there is possibly only one

managerial accountant versus scores in multinational

enterprises.

85

Implications for Future Research

This study supports the fact that managerial

accountants in the CCC, as a part of the workforce, may not

be unlike other workers. Future research should focus on

managerial accountants working in different environments.

For example, managerial accountants in other non-profit

organizations need to be consulted. Furthermore,

managerial accountants in for profit companies such as

manufacturing, service, and high tech environments may be

assisted by research.

This study was limited to the United States, but more

work also needs to be done, because of our global

economies, in foreign settings, with and without nationals.

Conclusions

Managerial accountants, as members of the human race,

probably experience the full range of emotions and/or

reactions every person does in the workplace. This

includes that fact that they sense both equitable or

inequitable treatment on the job and react in a fairly

predictable manner. They either experience more job

satisfaction, in the case of the former, or less, in the

case of the latter. In some cases, inequitable treatment

may cause the worker to resign.

86

Because of the need to be treated equitably, it is

incumbent on CCC employers to review their personnel

policies to ensure that managerial accountants are being

treated fairly. The equality is necessary among workers in

the same university as well as between universities and

other entities where referents may be located. Lack of

attention to this principle may cause unnecessary loss of

concentration and/or the presence of quality personnel on

the job due to dissatisfaction. It may even lead to the

unnecessary expense of retraining of a replacement

accountant when a disgruntled employee resigns.

87

APPENDIX A

CHRISTIAN COALITION OF COLLEGES

COLLEGE/UNIVERSITY Abilene Christian University, TX Anderson University, IN Asbury College, KY

Azusa Pacific University, CA Bartlesville Wesleyan College, OK Belhaven College, MS

Bethel College, MN Bethel College, IN Bethel College, KS

Biola University, CA Bluffton College, OR Bryan College, TN

California Baptist University, CA Calvin College, MI Campbell University, NC

Campbellsville University, KY Cedarville College, OR College of the Ozarks, MO

Colorado Christian University, CO Cornerstone College, MI Covenant College, GA

Dallas Baptist University, TX Dordt College, IA East Texas Baptist University, TX

Eastern College, PA Eastern Mennonite University, VA Eastern Nazarene College, MA

Erskine College,SC Evangel University, MO Fresno Pacific University, CA

Geneva College, PA George Fox University, OR

ASSIGNED NUMBER

1 2 3

4 5 6

7 8 9

10 11 12

13 14 15

16 17 18

19 20 21

22 23 24

25 26 27

28 29 30

31 32

ENROLLMENT 4542 2176 1260

5069 600

1317

2612 1526

610

3447 1053

462

2009 3831 5976

1583 2559 1583

1910 1670

927

3493 1301 1293

2496 1325 1363

550 1616 1600

1939 2255

88

Gordon College, MA Goshen College, IN Grace College, IN Grand Canyon University, AZ

Greenville College, IL Hope International University, CA Houghton College, NY

Huntington College, IN Indiana Wesleyan University, IN John Brown University, AR

Judson College, IL King College, TN Le Tourneau University, TX

Lee University, TN Malone College, OR Master's College, CA

Messiah College, PA MidAmerica Nazarene University, KS Milligan College, TN

Montreat College, NC Mount Vernon Nazarene College, OR North Park University, IL

Northwest Christian College, OR Northwest College, WA Northwest Nazarene College, ID

Northwestern College, MN Northwestern College, IA Nyack College, NY

Oklahoma Baptist University, OK Olivet Nazarene University, IL Oral Roberts University, OK

Palm Beach Atlantic College, Fl Point Lorna Nazarene University, CA Roberts Wesleyan College, NY

Seattle Pacific University, WA Simpson College, CA

33 34 35 36

37 38 39

40 4~

42

43 44 45

46 47 48

49 50 5~

52 53 54

55 56 57

58 59 60

6~

62 63

64 65 66

67 68

~347

~0~6

690 2245

966 ~022

~406

8~4

6053 ~403

929 532

2207

2870 2239 ~202

2579 ~400

9~~

~003

~857

2~26

438 86~

~~O~

~664

~1.77

1.433

221.1. 2295 5008

~935

2534 1.866

332~

322

89

Southern California College, CA Southern Nazarene University, OK Southern Wesleyan University, SC Southwest Baptist University, MO

Spring Arbor College, MI Sterling College, KS Tabor College, KS

Taylor University, IN Trevecca Nazarene University, TN Trinity Christian College, IL

Trinity International University, IL Union University, TN University of Sioux Falls, SD

Warner Pacific College, OR Warner Southern College, FL Western Baptist College, OR

Westmont College, CA Wheaton College, IL Whitworth College, WA

Williams Baptist College, AR

69 70 7~

72

73 74 75

76 77 78

79 80 8~

82 83 84

85 86 87

88

~300

~799

1337 3593

2437 476 516

1884 1516 6~8

3619 203~

979

639 646 701

1299 2725 ~757

708

Source: 1999 Higher Education Directory. Falls Church, VA: Higher Education Publications.

90

9~

APPENDIX B

COLLEGE MANAGERIAL ACCOUNTING JOB SURVEY

COLLEGE MANAGERIAL ACCOUNITNG JOB SURVEY

PART I-GENERAL INFORMATION-Please answer the following 4 questions. I. Title of Position? _________ _ For questions #2-4 place an "X" by the best answer.

2. Highest degree held?

High School Associates Bachelors Masters Other 3. Gender? FemaIe ___ MaIe __ _ 4. Accounting designation held. if any? __ __ _ __ _

CPA CMA CIA OTHER *************************************************************************************** PART IT-Please answer the following six questions by placing an "X" through the

circle under the best answer. Fairness in the following questions means the extent to which a person's contributions to the school are related to the rewards received. Money, recognition, and physical facilities are examples of rewards.

I. To what extent are you fairly rewarded considering the

responsibilities that you have?

2. To what extent are you fairly

rewarded taking into account

the amount of education and

training that you have had?


rewarded in view of the

amount of experience that

you have?


rewarded for the amount of

effort that you put forth?


rewarded for work that you

have done well?


rewarded for the stresses and

strains of your job?

Reward~ are very fairly distributed

0

o

o

o

o

o

Rewards are quite fairly distributed

0

o

o

o

o

o

Rewards are not

Very distri-Some little buted at fairness fairness all fairly

0 0 0

o o o

o o o

o o o

o o o

o o o

92

PART ill-Please complete the following six comments to express your degree of satisfaction with your

present job by placing an "X" through the circle under the best response.

Neither

Satisfied

Very Nor Very

Satisfied Satisfied Dissatisfied Dissatisfied Dissatisfied

L My pay and the amount of work I do. 0 0 0 0 0 2. The way my co-workers get along

with each other. 0 0 0 0 0 3. Being able to do things that don't

go against my conscience. 0 0 0 0 0 4. The way my boss handles his or

her employees. 0 0 0 0 0 5. The chance to do different things

from time to time. 0 0 0 0 0 6. The working conditions. 0 0 0 0 0 *************************************************************************************** PART IV-Please answer the following comment by placing an "X" in the circle under the best

response. Very Don't

Often Somewhat Know Seldom Never

13. I think about leaving my current job within one year. 0 0 0 0 0

*************************************************************************************** PART V-Please answer the following question by placing an "X" in the circle under the best answer.

1. How satisfied are you with your job in general?

Very Mildly Mildly Very Satisfied Satisified Undecided Dissatisfied Dissatisfied

o o o o o

***************************************************************************************

Thank you for your participation in this survey. Upon completion, mail this two page form in the self addressed. stamped envelope. Do not sign your name. Also, mail to me the self addressed, stamped post card at the same time so I can send follow-up surveys to those not received in a couple weeks.

Philip N. Gilmore, CPA, CMA. CIA

93

94

APPENDIX C

PERMISSION TO USE SORENSEN QUESTIONS AND SCALE

Gilmore, Philip N.

From: Sent: To: Subject:

Mr. Gilmore,

Wayne Sorensen [[email protected]] Tuesday. November 23. 1999 1:51 PM Gilmore. Philip N. Re: Request to use Doctoral Dissertation Survey

Please feel free to use the material you wish. I only ask that the work receive a citation. And, good luck.with your endeavor! Wayne Sorensen

Wayne B. Sorensen, Ph.D., FACHE Chair and Associate Professor Department of Health Administration Southwest Texas State University San Marcos, Texas 78666-4616 512-245-3556; FAX: 512-245-8712 ----- Original Message -----From: Gilmore, Philip N. <[email protected]> To: <[email protected]> Sent: Tuesday, November 23, 1999 10:36 AM Subject: Request to use Doctoral Dissertation Survey

95

> Dr. Sorensen: I'm a DBA student at Nova southeastern University and am > writing my dissertation on the Equity Theory and Managerial Accountants. > Would you grant me permission to use part of the survey you used in your > 1985 Doctoral Dissertation entitled -A Causal Model of Organizational > Commitment- at University of Iowa. I would like to ask respondents the six > questions on distributive justice located on page 158 of your dissertation. > If you have any questions, please contact me. Your consideration of this > matter is greatly appreciated. Phil Gilmore, 1971 University Blvd., > Lynchburg, VA 24502 >

APPENDIX D

PERMISSION TO USE MINNESOTA SATISFACTION

QUESTIONNAIRE QUESTIONS

96

97

UNIVERSITY OF MINNESOTA

Twin Cities Campus Elliott Hall Department 0/ Psychology

College 0/ Uheral Ans 75 East Ril'er Road Milllleapolis. MN 55455-0344

December 9, 1999

Philip N. Gilmore 202 Collington Dr Lynchburg, VA 24502

Dear Philip N. Gilmore:

612-625-2818 Feu: 612-626-2079

We are pleased to grant you permission to use the six questions you requested from Minnesota Satisfaction Questionnaire 1977 short version for use in your research.

Vocational Psychology Research is currently in the process of revising the MSQ manual and it is very important that we receive copies of your research study results in order to construct new norm tables. Therefore, we would appreciate receiving a copy of your results including 1) demographic data of respondents. including age, education level, occupation and job tenure; and 2) response statistics including scale means. standard deviations, reliability coefficients, and standard errors of measurement. If your tests are scored by us, we will already have the information detailed in item #2.

Your providing this information will be an important and valuable contribution to the new MSQ manual. If you have any questions concerning this request, please feel free to call us at 612-625-1367.

98

APPENDIX E

INSTRUCTION LETTER TO MANAGERIAL ACCOUNTANTS

PHILIP N. GILMORE, CPA 328 COLLINGTON DR.

Dear Christian Colleague:

LYNCHBURG, VA 24502 804/582-7429

I need your help-about 10 minutes of your time.

99

I have been an accounting faculty member at Liberty University for 15 years after

working in accounting/finance at Moody Bible Institute for seven years. Currently I'm

working on a DBA degree from Nova Southeastern University in Florida.

Part of my dissertation requirement is to survey controllers at Christian colleges

regarding their job and related satisfaction. If you don't do the work of a controller

(accountant), please pass this survey along to the individual who does.

If you will help, complete the short survey and mail it back to me in the self

addressed, stamped envelope. All results are confidential.

So I know which schools have responded, without reference to specific results on

the survey, also mail back to me the preaddress ed, pre-stamped postcard. Once again, all

results are confidential and you or your school will not be identified except in list of

colleges represented in the population.

Thank you in advance for your time and effort.

Enclosures: Survey Postcard Envelope

Sincerely,

Philip N. Gilmore, CPA

~oo

APPENDIX F

PRETEST RAW DATA

#

~

2

3

4

5

6

7

8 9

~o

~~

~2

l3

~4

~5

~6

~7

~8

~9

20

A B C D E

2 ~ 4 3 3

3 2 4 4 4

~ 2 4 4 4

3 ~ ~ 4 4

3 2 2 4 4

3 ~ 4 4 4

2 2 2 4 4

~ ~ 4 4 4

~ ~ 4 2 3

3 2 4 4 3

3 2 ~ 4 3

2 2 ~ 3 3

2 2 ~ 3 3

2 ~ 4 2 2

2 ~ 2 5 4

2 ~ ~ 3 4

2 2 ~ 3 3

3 ~ 4 3 3

3 2 2 5 5

2 ~ ~ 3 2

LEGEND:

A=HIGHEST DEGREE B=GENDER C=DESIGNATION(S)

F

2

4

4

4

4

4

4

3

2

3

3

3

3

2

4

2

2

3

5

2

G H I J K L M N 0

2 3 2 3 4 5 4 4 4

3 3 3 4 3 4 4 4 4

4 4 4 3 5 5 5 4 3

4 4 4 3 3 5 5 4 4

3 3 3 3 4 3 2 3 4

5 4 3 4 5 5 5 5 5

3 4 3 4 4 5 4 4 4

4 4 3 4 4 4 4 4 4

2 2 2 2 4 3 ~ ~ 2

3 3 3 3 4 4 4 2 3

3 4 4 4 4 4 2 4 5

2 3 2 3 2 4 3 5 3

3 3 3 4 4 5 3 5 4

2 2 3 3 4 4 3 2 4

4 5 4 3 2 3 5 5 3

3 4 4 ~ 5 5 5 5 5

2 3 ~ 3 4 2 3 4 4

2 2 2 2 5 5 5 2 2

5 5 5 5 4 5 5 5 4

2 2 2 2 2 4 ~ 4 2

l=ASSO .• 2=BACH .• 3=MASTERS. 4=OTHER l=FEMALE. 2=MALE 1=CP A. 2=CMA, 3=OTHER. 4-NONE

(D-I=EQUITY. J-O=JOB SATISFACTION)

D=RESPONSIBILITIES E=EDUCATION F=EXPERIENCE G=EFFORT H=WORK I=STRESS P=LEAVING

J=PAY K=CO-WORKERS L--CONSCIENCE M=BOSS N=DIFFERENT O=CONDmONS Q=SATISFIED (GLOBAL)

~o~

p Q

4 3

1- 4

3 4

2 4

5 2

2 5

4 4

2 4

5 2

5 3

4 4

2 3

4 5

5 4

5 3

5 2

5 2

3 2

2 5

5 2

102

APPENDIX G

FINAL RESEARCH RAW DATA

#

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

A B C D E

2 1 4 4 5

3 1 1 4 4

3 1 1 3 3

2 2 4 4 4

4 2 1 4 4

2 2 4 4 4

2 2 4 3 3

2 2 1 3 3

2 2 1 4 4

2 2 1 3 3

3 1 4 5 5

2 1 1 2 3

2 2 1 4 4

2 1 4 4 4

3 2 4 5 5

3 1 4 1 2

2 2 4 4 4

3 2 4 4 4

3 2 4 4 4

2 1 1 3 3

3 2 1 3 3

3 2 4 4 5

3 2 1 2 2

3 2 4 3 3

2 2 4 3 3

LEGEND:

A=IllGHEST DEGREE B=GENDER C=DESIGNATION(S)

F

5

4

3

4

4

4

3

3

3

2

5

3

4

5

5

1

4

4

4

3

4

5

2

2

3

G H I J K L M N 0

4 5 4 4 4 5 5 4 4

3 3 3 4 4 5 4 4 4

2 2 3 3 3 4 5 4 4

4 3 4 ~ 5 5 5 5 5

5 5 4 4 4 5 4 5 5

4 5 3 3 4 5 4 4 5

2 3 2 2 4 5 4 3 5

3 3 3 2 3 4 4 4 3

3 4 2 2 1 5 5 5 4

3 2 2 4 5 4 4 2 4

5 5 5 4 2 4 4 4 3

3 3 2 2 4 4 3 4 4

4 5 4 4 5 5 5 5 5

4 5 4 4 3 5 4 4 4

5 5 5 5 4 5 4 5 5

1 1 1 1 5 1 3 2 2

3 4 4 4 3 5 4 3 4

4 4 4 4 4 4 3 4 4

3 3 3 3 4 5 4 4 5

3 3 3 3 5 5 4 4 4

3 3 3 2 5 5 4 3 4

5 5 5 4 4 5 4 4 4

2 2 1 2 4 3 2 2 2

3 3 3 2 4 4 5 4 4

2 3 2 2 4 4 2 3 4

l=ASSO., 2=BACH., 3=MASTERS, 4=OTHER l=FEMALE,2=MALE l=CPA, 2=CMA, 3=OTHER, 4-NONE

(D-I=EQUITY, J-O=JOB SATISFACTION)

D=RESPONSIBILITIES E=EDUCATION F=EXPERIENCE G=EFFORT H=WORK I=STRESS P=LEAVING

J=PAY K=CO-WORKERS L--CONSCIENCE M=BOSS N=DIFFERENT O=CONDmONS Q=SATISFIED (GLOBAL)

103

p Q

4 2

2 5

4 4

2 5

4 4

1 5

4 4

4 2

5 4

2 4

2 5

2 4

1 5

2 5

2 5

5 1

2 5

4 4

2 5

2 4

2 4

2 5

5 2

2 4

5 2

~04

APPENDIX G CONTINUED

A B C D E F G H I J K L M N 0 p Q

* 26 2 2 4 4 4 4 4 4 4 4 3 5 4 4 4 ~ 5

27 3 2 4 4 4 4 3 3 4 4 4 4 4 3 -4 4 4

28 3 ~ 4 3 3 3 2 2 2 2- 5 5 4 4 4 2 4

29 2 2 4 3 3 4 2 2 2 2 -4 5 5 3 4 2 4

30 3 2 4 5 5 4 4 5 3 4 5 5 5 5 5 ~ 4

3~ 2 ~ ~ 5 5 5 5 5 4 5 4 5 5 5 5 2 5

32 3 2 1 2 4 3 2 3 2 3 2 4 2 2 3 2 4

33 3 2 4 3 3 3 2 2 2 2 2 4 2 2 3 2 3

34 2 2 ~ 4 4 4 4 4 3 4 4 5 4 5 5 3 5

35 2 ~ ~ 5 4 4 5 5 5 -4 4 5 4 4 5 2 5

36 2 2 ~ 2 3 2 2 3 2 2 5 4 4 3 3 4 2

37 2 ~ 4 3 -4 3 3 4 3 4 5 5 4 4 4 4 4

38 3 2 ~ 2 ~ ~ ~ ~ ~ ~ ~ 1 1 ~ 1 5 1

39 3 2 ~ 3 3 3 2 4 2 4 4 4 5 5 5 3 4

40 2 2 4 3 3 3 2 2 ~ 2 4 5 .4 5 5 4 4

41 2 2 4 5 5 5 5 5 4 4 4 4 4 4 3 2 5

42 2 2 4 4 4 4 4 4 4 5 3 2 2 2 4 4 2

43 2 2 ~ 4 4 4 4 4 4 4 4 5 5 5 5 2 5

44 3 2 ~ 4 4 4 3 4 3 3 5 5 4 4 4 3 5

45 3 2 4 3 3 3 3 2 2 4 4 5 2 3 ~ 4 3

46 2 ~ ~ 3 4 4 3 4 3 3 4 5 5 5 5 2 4

47 2 ~ 4 4 4 4 4 4 3 2 5 5 4 2 4 5 2

48 2 ~ 3 3 3 2 2 2 2 2 4 4 4 2 4 4 4

49 2 2 4 5 5 5 5 5 5 4 5 5 5 5 5 ~ 5

50 2 2 4 3 3 2 3 3 3 2 5 5 4 5 5 4 5

51 2 2 4 4 4 3 4 3 4 3 4 4 4 4 4 4 4

52 3 2 4 4 4 4 2 3 3 4 5 5 4 4 4 ~ 5

LEGEND: SEE PRIOR PAGE

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105

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~06

Bretz, Jr., R. D., & Thomas, S. L. (1992). Perceived equity, motivation, and final-off arbitration in major league baseball. Journal of Applied Psychology, 77(3), 280-287.

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~07

Cook, J. D., Hepworth, S. J., Wall, T. D., & Warr, P. B. (~98~). The experience of work. New York: Academic Press.

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Dawis, R. v. (~986). The Minnesota theory of work adjustment. In B. Bolton (Ed.) Handbook of measurement and evaluation of rehabilitation (2 nd Ed.). (pp. 203-2~7). Baltimore: Paul Brookes.

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"Only if I'm first author": Conflict over credit in

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~08

Gartrell, C. D., & Paille, B. E. (~997). Wage cuts and the fairness of pay in a worker-owned plywood cooperative. Social Psychology Quarterly, 60(2), ~03-~~7.

Gerhart, B., & Rynes, S. (~99~). Determinants and consequences of salary negotiations by male and female MBA graduates. Journal of Applied Psychology, 76(2}, 256-262.

Gilliland, S. w. (~993). The perceived fairness of selection systems: An organizational justice perspective. Academy of Management Review, ~8(4), 694-734.

Gilliland, S. w. (~994). Effects of procedural and distributive justice on reactions to a selection system. Journal of Applied Psychology, 79(5), 69~-70~.

Greenberg, J. field experiment. 606-6~3.

(~988). Equity and workplace status: A Journal of Applied Psychology, 73(4),

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Griffeth, R. W., Vecchio, R. P., & Logan, J. W., Jr. (l989). Equity theory and interpersonal attraction. Journal of Applied Psychology, 74(3), 394-40l.

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109

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Huseman, R. C., Hatfield, J. D., & Miles, E. W. (l987). A new perspective on equity theory: The equity sensitivity construct. Academy of Management Review, l2(2),222-234.

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H.

Major, B. (1989). Gender differences in comparisons and entitlement: Implications for comparable worth. Journal of Social Issues, 45(4), 99-115.

Markovsky, B. (1985). Toward a multilevel distributive justice theory. American Sociological Review, 50, 822-839.

Martin, J. E., & Peterson, M. M. (1987). Two-tier wage structures: Implications for equity theory. Academy of Management Journal, 30(2), 297-315.

McEvoy, G. M., & Cascio, W. F. (1987). Do good or poor performers leave? A meta-analysis of the relationship between performance and turnover. Academy of Management Journal, 30(4), 744-762.

Miller, D. J. {~995}. CEO salary increases may be rational after all: Referents and contracts in CEO pay. Academy of Management Journal, 38{5}, ~361-~385.

Moorman, R. H. {~99~}. Relationship between organizational justice and organizational citizenship behaviors: Do fairness perceptions influence employee citizenship? Journal of Applied Psychology, 76{6}, 845-855.

Morrison, E. W., & Robinson, S. L. {~997}. When employees feel betrayed: A model of how psychological contract violation develops. Academy of Management Review, 22{~}, 226-256.

Mowday, R. T. (~987).

behavior in organizations. {Eds.}, Motivation and Work

New York: McGraw-Hill.

Equity theory predictions of In R. M. Steers & L. W. Porter Behavior {4~ ed., pp. 89-~~0}.

Murnighan, J. K., Kim, J. W., & Metzger, A. R. (~993).

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