The effect of behavioral accounting components on the development of the understanding of justice and organizational commitment

Procedural justice refers to employees' perceptions of fairness in the processes adopted within organizational procedures. Interactional justice pertains to employees' perceptions of fairness in interpersonal or procedural aspects, divided into two categories: informational and interpersonal. Informational justice refers to the explanations provided to employees. Interpersonal justice relates to the degree of goodwill, dignity, and respect with which superiors interact. The use of multiple performance scales influences organizational commitment as well as distributive and procedural justice. In other words, managers believe that the use of multiple scales increases the likelihood of more accurate performance assessments. Consequently, the aim of this research is to investigate the impact of behavioral accounting components on the development of perceptions of justice and organizational commitment.

The target population of this research comprised accountants in the private and public sectors, selected through random sampling and examined over a six-month period. The research tool was standardized questionnaires, and Partial Least Squares (PLS) analysis was employed for fitting and testing research hypotheses.

The results of this study demonstrate that the impact of behavioral accounting characteristics on social responsibility and the principle of controllability has a significant positive effect. Decision-making is a managerial duty and the core of management. Managerial decision-making indicates the necessary work and supports accounting information in a specific organization. Performance issues are a classic problem in companies and should be addressed by economists to determine performance.

Originality / Value:

 The integration of behavioral sciences into accounting significantly enhances the profession's growth and brings new insights for accountants. Awareness of the relationship between individual behavior and accounting equips accountants with new tools for evaluating and solving problems in business units. This research, for the first time, examines the impact of behavioral accounting components on the development of justice perception and organizational commitment.