The Impact of Results Control on Affective Organizational Commitment: The Mediating Effects of Perceived Procedural Justice

Organizational literature provides evidence that organizational commitment positively influences employees' behaviors and performance. However, although results controls are central in organizations and are known to influence behaviors, few studies in the management control area have investigated their effects on organizational commitment. We argue that results control systems that are perceived to be fair affect managers' organizational commitment positively. Based on survey responses from 320 managers, we find that three components of the control process - namely participation, application of the controllability principle and performance feedback-increase managers' organizational commitment through perceived procedural justice. These results invite management control academics to take an interest in perceived justice and provide organizations with some guidelines on how to design fair, thus more effective, control systems.