This cross cultural study compares the fairness perceptions of New Zealand and Malaysian individual taxpayers of their respective income tax systems, and investigates the consequences of those perceptions, together with other important variables, on their compliance behaviour. A theoretical framework was developed based on Equity Theory and the Theory of Planned Behaviour. The study’s hypotheses were tested using the responses to questionnaire surveys (which included two scenarios) and in-depth telephone interviews, which were conducted sequentially in both countries. Partial Least Squares and thematic analysis were used to analyse the surveys and interviews data, respectively. The results suggest that Malaysian taxpayers have significantly better perceptions of fairness of their income tax systems than their New Zealand counterparts, yet New Zealand taxpayers are more compliant. The most consistently important factor in explaining taxpayers’ compliance behaviour across the two countries is their attitude towards compliance, followed by subjective norms. Fairness perceptions, which are highly influenced by their tax knowledge and perceived complexity of the tax system, are also influential, particularly in the understating other incomes scenario. This cross-cultural study demonstrates that regardless of the differences between the two countries under study (in relation to economies, cultures and ethnicities), taxpayers generally respond in quite similar ways when it comes to meeting their tax obligations.

Les recherches sur la justice organisationnelle ont prouvé que l’équité était un concept majeur pour appréhender l’expérience de travail des salariés. Pourtant, les chercheurs en ce domaine ont focalisé leur attention sur la relation verticale entre salariés et managers ou entre les salariés et les organisations auxquelles ils appartiennent, au détriment des rapports entre individus de même niveau hiérarchique. Cette thèse a pour but de présenter le concept de justice dans les équipes de travail en analysant la perception des salariés quant au traitement qui leur ait réservé, à titre individuel, sur leur lieu de travail. Afin de démontrer la pertinence théorique et pratique de la perception individuelle de l’équité dans les équipes de travail, le thème de la justice organisationnelle sera confronté au thème du conflit, au concept de diversité et aux valeurs socio-culturelles des salariés. Les problématiques de recherche se concentrent sur les conséquences de la perception de l´équité entre collègues, sur les relations entre les concepts d'injustice et de conflit, de dissemblance et de satisfaction et sur le rôle modérateur des valeurs socio-culturelles sur la perception de l'équité et du comportement de citoyenneté organisationnelle. Ces questions de recherche sont testées d´une part à travers une étude longitudinale portant sur 256 salariés de firmes allemandes et, d´autre part, à travers deux questionnaires portant sur 448 salariés répartis dans des équipes de travail multinationales en France. Ces données sont analysées grâce à une modélisation en équation structurelle sur Mplus et par la méthode de modération et médiation sur le logiciel macro SPSS de Hayes. Le résultat de la première enquête met en évidence un phénomène de réciprocité entre les différents types d'injustices et les catégories diverses de conflits sur le lieu de travail, cette corrélation se renforçant à mesure que le temps passe. La dissemblance des valeurs entre salariés d'une même équipe a un impact négatif sur la satisfaction globale du groupe. L'injustice distributive et procédurale est un vecteur de ce phénomène. Dans le même temps, la différence de classe d'âge entre salariés d'une même équipe a un effet positif sur la satisfaction du groupe. Dans ce cas, c'est la communication entre les membres du groupe qui sert de conducteur. Enfin, la seconde étude démontre que les effets du concept d'équité sur le comportement de citoyenneté organisationnelle ont plus d'impact sur les sujets à tendance individualiste, soumis à une forte hiérarchie et réceptif à l'incertitude. / Organizational justice research has shown that fairness is a key part of the employee’s work experience. However, justice scholars focused their considerations on the vertical relationship between employees and managers or organizations, neglecting horizontal relationships between peers. This dissertation advances justice research in teams by discussing and testing the individual peer justice perspective, which deals with the individuals’ perceptions of how fairly they are treated by teammates. To demonstrate the theoretical and practical relevance of the individual peer justice perspective, the organizational justice literature is integrated with the literatures of workplace conflict, workplace dissimilarity, and national cultural values. The research questions center around the predictors and outcomes of individual peer justice, the injustice-conflict interrelationship, the mechanisms of the dissimilarity-team satisfaction relationship, and the moderating role of cultural values on the relationship between justice perceptions and organizational citizenship behavior. The related hypotheses are tested through a longitudinal survey study with 256 employees from a variety of organizations in Germany and through a two-wave survey study with 448 multinational self-managed team members in France. The data is analyzed through structural equation modelling using Mplus and through moderation and mediation analyses using the SPSS macro of Hayes. The results of the first study indicate a reciprocal relationship between injustice dimensions and conflict types in the workplace, whereby this relationship becomes stronger over time. Distributive and procedural injustice further mediate the negative impact of perceived value dissimilarity (relative to teammates) on team satisfaction. The positive effects of perceived age dissimilarity (relative to teammates) on team satisfaction are mediated by information elaboration. Finally, the second study demonstrates that peer justice effects on organizational citizenship behavior are stronger for team members who score high in individualism, high in power distance, and low in uncertainty avoidance.

Revenue management has been applied to the restaurant industry, but restaurant operators have been disinclined to apply various types of RM approaches, due to apprehension for customer's possible expressions of dissatisfaction. To relieve this reluctance, restaurant operators may need to understand how their customers perceive capacity limitations. While customers are more familiar with RM practices in traditional RM industries (e.g., airlines or hotels) with fixed capacities, perceptions of capacity limitations in restaurants (relatively flexible capacity) may influence customers' perceptions of RM practices. In addition, the price difference between high-demand periods and low-demand periods may have differential impacts on customers' perceptions of value of the restaurant's expected offering and the fairness of RM practices. Based on commodity theory and equity theory, this study hypothesizes that two main effects, perceived scarcity of space in a restaurant and price differences between high-demand and low-demand periods, influence perceived value of a restaurant's offering and fairness perceptions of a restaurant's RM practice. As hypothesized, the negative effects of price difference on fairness perceptions are supported by the results, but the effect on perceived value has support only from the results of structural equation modeling. Unexpectedly, the main effect of perceived scarcity of space does not influence either perceived value of a restaurant's expected offering or fairness perceptions for a restaurant's RM practice. Interesting results arose found from supplementary analyses and suggest future research directions. / Tourism and Sport

The aim of this study was to determine employees' perceptions of the fairness of employment equity practices. It was conducted in an organisation in the Health Services industry, using a Diversity Questionnaire. The sample size was 520 and 245 responses were received, constituting a 47% response rate. Employees' responses were measured along 10 dimensions of employment equity. The unit of analysis was the group according to gender, race, age and job level. Independent t-tests and analysis of variance techniques were used to determine any statistically significant differences in perceptions between groups. Statistically significant differences were found between race groups and job levels. Gender and age did not significantly affect employees' responses. The research concluded that compliance with organisational justice requirements is as important as compliance with legislative requirements. Ultimately, every organisation should adapt its employment equity strategy according to its specific demographic and environmental context. / Industrial and Organisational Psychology / M. Admin.

<p>In an attempt to make South Africa a more just society after the first democratic elections on 27 April 1994, the South African society had to undergo a number of radical changes which impacted the social, economical, political and educational arena. These changes have influenced recruitment, retention and turnover. Changes at leadership levels in the private and public sphere coupled with a huge exodus of highly skilled professionals are evident as topics of equality and social justice appear at the top of company agendas. Many proponents have conducted research on organisational justice and the fact that more than twenty five thousand articles have been published on job satisfaction attest to the importance of these two variables on organisational performance. In an article examining past, present and future states of organisational justice it is argued that organisational justice has the potential to explain many organisational behavioural outcome variables. An investigation of the relationship between organisational justice perceptions and work behavior found job satisfaction to be made up of a large fairness component. The rationale behind the support for the study is the argument that employees who perceive that they have been fairly treated is likely to hold positive attitudes about their work, their work outcomes and their managers. If South African organisations wish to remain competitive then organisations need to understand how perceptions of justice influence attitudes and behaviour and consequently affect the success of the organisation. Agricultural Colleges, a division of the Department of Agriculture are no exception. The Agricultural Colleges' primary aim is to provide training to its prospective communities, and is continuously being evaluated in terms of how well its academic employees achieve its vision, mission and goals. It is evident from responses to job advertisements, low morale and high turnover that most of the academic employees in Agricultural Colleges are dissatisfied with their jobs, pay, management and the institutions based on their current salary. Attracting, recruiting and retraining highly skilled, internationally marketable and mobile employees are critical factors in determining the present and future success in agricultural training in South Africa. Limited research to examine the effects of organisational justice on organisational outcomes in an environment where the workforce consists of academics is the gap this research attempts to fill. This study is designed to assess the impact of organisational justice on job satisfaction of academic employees in agricultural colleges in South Africa. Also, to determine whether biographical values influence the relationship between organisational justice and job satisfaction.</p>

<p>In an attempt to make South Africa a more just society after the first democratic elections on 27 April 1994, the South African society had to undergo a number of radical changes which impacted the social, economical, political and educational arena. These changes have influenced recruitment, retention and turnover. Changes at leadership levels in the private and public sphere coupled with a huge exodus of highly skilled professionals are evident as topics of equality and social justice appear at the top of company agendas. Many proponents have conducted research on organisational justice and the fact that more than twenty five thousand articles have been published on job satisfaction attest to the importance of these two variables on organisational performance. In an article examining past, present and future states of organisational justice it is argued that organisational justice has the potential to explain many organisational behavioural outcome variables. An investigation of the relationship between organisational justice perceptions and work behavior found job satisfaction to be made up of a large fairness component. The rationale behind the support for the study is the argument that employees who perceive that they have been fairly treated is likely to hold positive attitudes about their work, their work outcomes and their managers. If South African organisations wish to remain competitive then organisations need to understand how perceptions of justice influence attitudes and behaviour and consequently affect the success of the organisation. Agricultural Colleges, a division of the Department of Agriculture are no exception. The Agricultural Colleges' primary aim is to provide training to its prospective communities, and is continuously being evaluated in terms of how well its academic employees achieve its vision, mission and goals. It is evident from responses to job advertisements, low morale and high turnover that most of the academic employees in Agricultural Colleges are dissatisfied with their jobs, pay, management and the institutions based on their current salary. Attracting, recruiting and retraining highly skilled, internationally marketable and mobile employees are critical factors in determining the present and future success in agricultural training in South Africa. Limited research to examine the effects of organisational justice on organisational outcomes in an environment where the workforce consists of academics is the gap this research attempts to fill. This study is designed to assess the impact of organisational justice on job satisfaction of academic employees in agricultural colleges in South Africa. Also, to determine whether biographical values influence the relationship between organisational justice and job satisfaction.</p>

The aim of this study was to determine employees' perceptions of the fairness of employment equity practices. It was conducted in an organisation in the Health Services industry, using a Diversity Questionnaire. The sample size was 520 and 245 responses were received, constituting a 47% response rate. Employees' responses were measured along 10 dimensions of employment equity. The unit of analysis was the group according to gender, race, age and job level. Independent t-tests and analysis of variance techniques were used to determine any statistically significant differences in perceptions between groups. Statistically significant differences were found between race groups and job levels. Gender and age did not significantly affect employees' responses. The research concluded that compliance with organisational justice requirements is as important as compliance with legislative requirements. Ultimately, every organisation should adapt its employment equity strategy according to its specific demographic and environmental context. / Industrial and Organisational Psychology / M. Admin.

Magister Administrationis - MAdmin / In an attempt to make South Africa a more just society after the first democratic elections on 27 April 1994, the South African society had to undergo a number of radical changes which impacted the social, economical, political and educational arena. These changes have influenced recruitment, retention and turnover. Changes at leadership levels in the private and public sphere coupled with a huge exodus of highly skilled professionals are evident as topics of equality and social justice appear at the top of company agendas. Many proponents have conducted research on organisational justice and the fact that more than twenty five thousand articles have been published on job satisfaction attest to the importance of these two variables on organisational performance. In an article examining past, present and future states of organisational justice it is argued that organisational justice has the potential to explain many organisational behavioural outcome variables. An investigation of the relationship between organisational justice perceptions and work behavior found job satisfaction to be made up of a large fairness component. The rationale behind the support for the study is the argument that employees who perceive that they have been fairly treated is likely to hold positive attitudes about their work, their work outcomes and their managers. If South African organisations wish to remain competitive then organisations need to understand how perceptions of justice influence attitudes and behaviour and consequently affect the success of the organisation. Agricultural Colleges, a division of the Department of Agriculture are no exception. The Agricultural Colleges' primary aim is to provide training to its prospective communities, and is continuously being evaluated in terms of how well its academic employees achieve its vision, mission and goals. It is evident from responses to job advertisements, low morale and high turnover that most of the academic employees in Agricultural Colleges are dissatisfied with their jobs, pay, management and the institutions based on their current salary. Attracting, recruiting and retraining highly skilled, internationally marketable and mobile employees are critical factors in determining the present and future success in agricultural training in South Africa. Limited research to examine the effects of organisational justice on organisational outcomes in an environment where the workforce consists of academics is the gap this research attempts to fill. This study is designed to assess the impact of organisational justice on job satisfaction of academic employees in agricultural colleges in South Africa. Also, to determine whether biographical values influence the relationship between organisational justice and job satisfaction. / South Africa

Industrial-organizational psychologist Stephen S.W. Gilliland developed a model for studying job-seeker fairness perceptions in 1993 based on existing research in organizational justice. The model includes several rules which will result in job-seeker perceptions of fairness if satisfied and job-seeker perceptions of unfairness if violated. Given the prominence of this model in the literature as well as changes which have occurred in personnel selection (such as human resource information systems, or HRIS, and e-recruitment), scholars have called for a technological re-envisioning of the original model, especially the explanations/descriptions ascribed to each rule. The present study seeks to understand how HRIS e-recruitment technology impacts job-seeker fairness perceptions and in so doing update the Gilliland (1993) model using a qualitative methodology and website success measures from information systems success theory. It contributes to the literature on applicant fairness perceptions by accounting for technological change, and contributes to the field of Public Administration by studying a governmental e-recruitment portal thereby accounting for the particularities of public-sector HRM which is underrepresented in the organizational justice literature. Over the course of one (1) year, twelve (12) job-seekers participated in a series of focus group interviews where they reflected on their experiences applying for jobs in the Canadian federal civil service using the government’s e-recruitment portal. Participants completed profiles, sent applications, communicated with government personnel, and wrote internet tests, among other job-search activities, and reported on their experiences from the perspective of fairness. Results confirm the validity of all original procedural justice rules and offer insight into their application in a recruitment environment where applicants invest considerable time interacting with computerized systems. Two additional rules are also put forth including the ease with which candidates can deceive tests and privacy/trustworthiness using technology. The findings are limited insofar as data gathering took place during a time of reduced hiring activity by the employer and because participation was limited to one (1) specific geographic location.