Perceived Inequity And Knowledge Transfer Within An Accounting Environment

Abstract

This paper examines the impact of perceived inequity on knowledge transfer within an accounting environment. It hypothesizes that when perceived inequity exists, knowledge transfer, in the form of budgetary communication, is likely to be impeded. Lowered budgetary communication then has negative consequences including higher levels of role ambiguity and lower job satisfaction and performance. Other behavioral responses to perceived inequity include Type A behavior. These issues are examined using survey data collected in Malaysia. Analysis using Partial Least Squares (PLS) supports the study hypotheses. The paper concludes with a discussion of the implications of the findings for management and identifies a number of ideas for future research.

Citation

Goodwin, D.R. and Bloore, R.G. (2002), "Perceived Inequity And Knowledge Transfer Within An Accounting Environment", Asian Review of Accounting, Vol. 10 No. 1, pp. 1-21. https://doi.org/10.1108/eb060747