4,269
Views
1
CrossRef citations to date
0
Altmetric
ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

The Effect of Formal Performance Evaluation and Intrinsic Religiosity on Trust

ORCID Icon, ORCID Icon, &
Article: 2127191 | Received 15 Mar 2022, Accepted 17 Sep 2022, Published online: 29 Sep 2022

References

  • Abbas, J., Hussain, I., Hussain, S., Akram, S., Shaheen, I., & Niu, B. (2019). The impact of knowledge sharing and innovation on sustainable performance in Islamic banks: A mediation analysis through a SEM approach. Sustainability (Switzerland), 11(15). https://doi.org/10.3390/su11154049
  • Abbasi, K. R., Adedoyin, F. F., Abbas, J., & Hussain, K. (2021). The impact of energy depletion and renewable energy on CO2 emissions in Thailand: Fresh evidence from the novel dynamic ARDL simulation. Renewable Energy, 180(2021), 1439–29. https://doi.org/10.1016/j.renene.2021.08.078
  • Abbas, J., Mahmood, S., Ali, H., Raza, M. A., Ali, G., Aman, J., Bano, S., & Nurunnabi, M. (2019). The effects of corporate social responsibility practices and environmental factors through a moderating role of social media marketing on sustainable performance of business firms. Sustainability (Switzerland), 11(12). https://doi.org/10.3390/SU11123434
  • Abbas, J., Raza, S., Nurunnabi, M., Minai, M. S., & Bano, S. (2019). The impact of entrepreneurial business networks on firms’ performance through a mediating role of dynamic capabilities. Sustainability (Switzerland), 11(11). https://doi.org/10.3390/su11113006
  • Abbas, J., Zhang, Q., Hussain, I., Akram, S., Afaq, A., & Shad, M. A. (2020). Sustainable innovation in small medium enterprises: The impact of knowledge management on organizational innovation through a mediation analysis by using SEM approach. Sustainability (Switzerland), 12(6), 1–19. https://doi.org/10.3390/su12062407
  • Adeel, N., Patel, C., Martinov-Bennie, N., & Ying, S. X. (2021). Islamic religiosity and auditors’ judgements: Evidence from Pakistan. Journal of Business Ethics, 0123456789(179), 551–572. https://doi.org/10.1007/s10551-021-04829-w
  • Afsar, B., Al-Ghazali, B. M., Cheema, S., & Javed, F. (2020). Cultural intelligence and innovative work behavior: The role of work engagement and interpersonal trust. European Journal of Innovation Management, 24(4), 1082–1109. https://doi.org/10.1108/EJIM-01-2020-0008
  • Ahlf, H., Horak, S., Klein, A., & Yoon, S. W. (2019). Demographic homophily, communication and trust in intra-organizational business relationships. Journal of Business and Industrial Marketing, 34(2), 474–487. https://doi.org/10.1108/JBIM-03-2018-0093
  • Akrout, H., & La Rocca, A. (2019). Interpersonal and inter-organizational trust in high-involvement customer supplier relationships: Antecedents, consequences, and moderators. Advances in Business Marketing and Purchasing, 26, 87–102. https://doi.org/10.1108/S1069-096420190000026008
  • Al-Ebel, A., Baatwah, S., & Al-Musali, M. (2020). Religiosity, accounting expertise, and audit report lag: Empirical evidence from the individual level. Cogent Business and Management, 7(1), 1–29. https://doi.org/10.1080/23311975.2020.1823587
  • Al Halbusi, H., Al-Sulaiti, K., Abbas, J., & Al-Sulaiti, I. (2022). Assessing factors influencing technology adoption for online purchasing amid COVID-19 in Qatar: Moderating role of word of mouth. Frontiers in Environmental Science, 10, 942527. https://doi.org/10.3389/fenvs.2022.942527
  • Allport, G. W. (1963). Behavioral science, religion, and mental health. Journal of Religion and Health, 2(3), 187–197. https://doi.org/10.1007/BF01533333
  • Allport, G. W. (1966). The religious context of prejudice. Journal for the Scientific Study of Religion, 5(3), 447–457. https://doi.org/10.2307/1384172
  • Allport, G. W., & Ross, J. M. (1967). Personal religious orientation and prejudice. Journal of Personality and Social Psychology, 5(4), 432–443. https://doi.org/10.1037/h0021212
  • Alsaid, L. A. Z. A. (2021). Performance measurement in smart city governance: A case study of an Egyptian city council. Journal of Accounting in Emerging Economies, 11(3), 395–430. https://doi.org/10.1108/JAEE-09-2020-0244
  • Alshehri, F., Fotaki, M., & Kauser, S. (2020). The effects of spirituality and religiosity on the ethical judgment in organizations. Journal of Business Ethics, 174, 567–593. https://doi.org/10.1007/s10551-020-04614-1
  • Arli, D. (2017). Does ethics need religion? Evaluating the importance of religiosity in consumer ethics. Marketing Intelligence and Planning, 35(2), 205–221. https://doi.org/10.1108/MIP-06-2016-0096
  • Arli, D., Nguyen, T. M., & Nham, P. T. (2021). Are atheist consumers less ethical? Investigating the role of religiosity and atheism on consumer ethics. Journal of Consumer Marketing, 38(5), 525–539. https://doi.org/10.1108/JCM-04-2020-3755
  • Arli, D., & Tjiptono, F. (2022). The effect of consumers’ religiosity on consumer ethics: The mediating role of ethical ideology. Asia Pacific Journal of Marketing and Logistics, 34(1), 91–109. https://doi.org/10.1108/APJML-08-2020-0590
  • Arli, D., van Esch, P., & Cui, Y. (2022). Who cares more about the environment, those with an intrinsic, an extrinsic, a quest, or an atheistic religious orientation?: Investigating the effect of religious ad appeals on attitudes toward the environment. Journal of Business Ethics, 0123456789. https://doi.org/10.1007/s10551-022-05164-4
  • Atkinson, Q. D., & Bourrat, P. (2011). Beliefs about God, the afterlife and morality support the role of supernatural policing in human cooperation. Evolution and Human Behavior, 32(1), 41–49. https://doi.org/10.1016/j.evolhumbehav.2010.07.008
  • Azizi, M. R., Atlasi, R., Ziapour, A., Abbas, J., & Naemi, R. (2021). Innovative human resource management strategies during the COVID-19 pandemic: A systematic narrative review approach. Heliyon, 7(6), e07233. https://doi.org/10.1016/j.heliyon.2021.e07233
  • Azizi, M., Salmani Bidgoli, M., & Seddighian Bidgoli, A. (2017). Trust in family businesses: A more comprehensive empirical review. Cogent Business and Management, 4(1), 1–17. https://doi.org/10.1080/23311975.2017.1359445
  • Barbato, G., Salvadori, A., & Turri, M. (2018). There’s a lid for every pot! The relationship between performance measurement and administrative activities in Italian ministries. Cogent Business and Management, 5(1), 1–20. https://doi.org/10.1080/23311975.2018.1527965
  • Barth, K. (2009). Church dogmatics. Vol. 2.1, Sections 28-30: The doctrine of god. T&T Clark.
  • Batara, J. B. L. (2016). Religious song as a facilitator of prosocial behavior. International Journal of Research Studies in Psychology, 5(1), 3–12. https://doi.org/10.5861/ijrsp.2015.1208
  • Bateson, M., Nettle, D., & Roberts, G. (2006). Cues of being watched enhance cooperation in a real-world setting. Biology Letters, 2(3), 412–414. https://doi.org/10.1098/rsbl.2006.0509
  • Bentley, W. (2020). If god is everywhere, is god in a black hole? A theology-science discussion on omnipresence. Acta Theologica, 40(2), 185–199. https://doi.org/10.18820/23099089/actat.v40i2.10
  • Berggren, N., & Bjørnskov, C. (2011). Is the importance of religion in daily life related to social trust? Cross-country and cross-state comparisons. Journal of Economic Behavior and Organization, 80(3), 459–480. https://doi.org/10.1016/j.jebo.2011.05.002
  • Bisbe, J., & Sivabalan, P. (2017). Management control and trust in virtual settings: A case study of a virtual new product development team. Management Accounting Research, 37(December), 12–29. https://doi.org/10.1016/j.mar.2017.02.001
  • Blau, P. M. (1964). Exchange and power in social life. John Wiley & Sons Inc. https://doi.org/10.4324/9780203792643
  • Bone, H. (2017). The effects of financial and non-financial performances towards the managerial performances with interpersonal trust as a mediation variable. International Journal of Law and Management, 59(6), 1190–1202. https://doi.org/10.1108/ijlma-08-2016-0072
  • Bourrat, P., & Viciana, H. (2016). Supernatural beliefs and the evolution of cooperation. The Oxford Handbook of Evolutionary Perspectives on Religion, 1(January), 1–41. http://oxfordhandbooks.com/view/10 .1093/oxfordhb/9780199397747.001.0001/oxfordhb-9780199397747-e-23
  • Brotheridge, C. M., & Lee, R. T. (2007). Hands to work, heart to god: Religiosity and organizational behavior. Journal of Management, Spirituality and Religion, 4(3), 287–309. https://doi.org/10.1080/14766080709518666
  • Brusca, I., Cohen, S., Manes-Rossi, F., & Nicolò, G. (2020). Intellectual capital disclosure and academic rankings in European universities: Do they go hand in hand? Meditari Accountancy Research, 28(1), 51–71. https://doi.org/10.1108/MEDAR-01-2019-0432
  • Buathong, S., & Bangchokdee, S. (2017). The use of the performance measures in Thai public hospitals. Asian Review of Accounting, 25(4), 472–485. https://doi.org/10.1108/ARA-03-2017-0043
  • Capistrano, R. C., & Weaver, A. (2017). Host-guest interactions between first-generation immigrants and their visiting relatives: Social exchange, relations of care and travel. International Journal of Culture, Tourism, and Hospitality Research, 11(3), 406–420. https://doi.org/10.1108/IJCTHR-11-2016-0115
  • Çavuşoĝlu, S., Demirağ, B., Durmaz, Y., & Tutuş, G. (2021). Effects of intrinsic and extrinsic religiosity on value-expressive and social-adjustive attitude functions towards product. Journal of Islamic Marketing. https://doi.org/10.1108/JIMA-02-2021-0045
  • Chakhovich, T. (2019). Time rationalities: Complementing “the orientation from the present” and the focus on “short” and “long terms” in performance measurement. Accounting, Auditing and Accountability Journal, 32(2), 456–482. https://doi.org/10.1108/AAAJ-10-2015-2269
  • Chiu, H. C., & Chiang, P. H. (2019). A trickle-down effect of subordinates’ felt trust. Personnel Review, 48(4), 957–976. https://doi.org/10.1108/PR-01-2018-0036
  • Chong, V. K., Loy, C. Y., Masschelein, S., & Woodliff, D. R. (2018). The effect of performance evaluation schemes on predicted transfer prices: Do leadership tone and perceived fairness concerns matter? Management Accounting Research, 41(February), 11–19. https://doi.org/10.1016/j.mar.2018.02.003
  • Chowdhury, R. M. M. I. (2018). Religiosity and voluntary Simplicity: The Mediating Role of Spiritual Well-Being. Journal of Business Ethics, 152(1), 149–174. https://doi.org/10.1007/s10551-016-3305-5
  • Chowdhury, R. M. M. I., Arli, D., & Septianto, F. (2022). Consumers’ responses to moral controversies of religiously positioned brands: The effects of religiosity on brand loyalty. European Journal of Marketing, 56(5), 1398–1433. https://doi.org/10.1108/EJM-11-2020-0841
  • Coletti, A. L., Sedatole, K. L., & Towry, K. L. (2005). The effect of control systems on trust and cooperation in collaborative environments. The Accounting Review, 80(2), 477–500. https://doi.org/10.2308/accr.2005.80.2.477
  • Cropanzano, R., Anthony, E. L., Daniels, S. R., & Hall, A. V. (2017). Social exchange theory: A critical review with theoretical remedies. Academy of Management Annals, 11(1), 479–516. https://doi.org/10.5465/annals.2015.0099
  • Cropanzano, R., & Mitchell, M. S. (2005). Social exchange theory: An Interdisciplinary review. Journal of Management, 31(6), 874–900. https://doi.org/10.1177/0149206305279602
  • Cropanzano, R., & Rupp, D. E. (2008). Social exchange theory and organizational justice: Job Performance, Citizenship Behaviors, Multiple Foci, and a Historical Integration of Two Literatures. Justice, Morality, and Social Responsibility, 63–99.
  • Dadzie, K. Q., Dadzie, C. A., & Williams, A. J. (2018). Trust and duration of buyer-seller relationship in emerging markets. Journal of Business and Industrial Marketing, 33(1), 134–144. https://doi.org/10.1108/JBIM-04-2017-0090
  • Dassel, K., & Wang, X. (2016). Social purpose and value creation: The business returns of social impact. Monitor Deloitte. Deloitte Development LLC.
  • Das, T. K., & Teng, B. S. (1998). Between trust and control: Developing confidence in partner cooperation in alliances. Academy of Management Review, 23(3), 491–512. https://doi.org/10.5465/AMR.1998.926623
  • Davari, A., Iyer, P., & Strutton, D. (2017). Investigating moral links between religiosity, altruism, and green consumption. Journal of Nonprofit and Public Sector Marketing, 29(4), 385–414. https://doi.org/10.1080/10495142.2017.1326338
  • Davidson, B. I. (2019). The effects of reciprocity and self-awareness on honesty in managerial reporting: Social value orientation matters. Journal of Management Accounting Research, 31(1), 85–103. https://doi.org/10.2308/jmar-52020
  • Dinh, H. P., Van Nguyen, P., Trinh, T. V. A., & Nguyen, M. H. (2022). Roles of religiosity in enhancing life satisfaction, ethical judgements and consumer loyalty. Cogent Business and Management, 9(1), 1–15. https://doi.org/10.1080/23311975.2021.2010482
  • Dirks, K. T., & Ferrin, D. L. (2002). Trust in leadership: Meta-analytic findings and implications for research and practice. Journal of Applied Psychology, 87(4), 611–628. https://doi.org/10.1037/0021-9010.87.4.611
  • Dodgson, M. K., Agoglia, C. P., Bennett, G. B., & Cohen, J. R. (2020). Managing the auditor-client relationship through partner rotations: The experiences of audit firm partners. The Accounting Review, 95(2), 89–111. https://doi.org/10.2308/accr-52556
  • Dufty, N. F. (1980). Trust in academic leaders and committee operation. Journal of Tertiary Education Administration, 2(2), 109–122. https://doi.org/10.1080/0157603800020202
  • Elhakim, A., & Alhosani, M. (2022). Faculty perceptions of the implementation of the United Arab Emirate’s qualifications framework (QF Emirates) in federal higher education institutions. International Journal of Educational Management, 36(5), 621–640. https://doi.org/10.1108/IJEM-04-2021-0136
  • Ezzeldin, A. M. G. (2017). Faculty perceptions of the importance of communication in Saudi Arabia Higher Education Najran Community College: Case study. Cogent Business and Management, 4(1), 1–7. https://doi.org/10.1080/23311975.2017.1319007
  • Fagg, L. A. (2008). Physical pointers to God’s Omnipresence: Do Immanence and Transcendence coalesce? Theology and Science, 6(4), 365–367. https://doi.org/10.1080/14746700802396098
  • Farzadfar, F., Naghavi, M., Sepanlou, S. G., Saeedi Moghaddam, S., Dangel, W. J., Davis Weaver, N., … Larijani, B. (2022). Health system performance in Iran: A systematic analysis for the Global Burden of Disease Study 2019. Lancet, 399(10335), 1625–1645. https://doi.org/10.1016/s0140-6736(21)02751-3
  • Frankel, B. G., & Hewitt, W. E. (1994). Religion and well-being among Canadian University students: The role of faith groups on campus. Journal for the Scientific Study of Religion, 33(1), 62. https://doi.org/10.2307/1386637
  • Ge, T., Abbas, J., Ullah, R., Abbas, A., Sadiq, I., & Zhang, R. (2022). Women’s entrepreneurial contribution to family income: Innovative technologies promote females’ entrepreneurship amid COVID-19 crisis. Frontiers in Psychology, 13(March). https://doi.org/10.3389/fpsyg.2022.828040
  • Geng, J., Haq, S. U., Abbas, J., Ye, H., & Shahbaz, P. (2022). Survival in pandemic times: Managing energy efficiency, food diversity, and sustainable practices of nutrient intake amid COVID-19 crisis. Frontiers in Environmental Science, 10(July), 1–16. https://doi.org/10.3389/fenvs.2022.945774
  • Gervais, W. M., & Norenzayan, A. (2012). Like a camera in the sky? Thinking about God increases public self-awareness and socially desirable responding. Journal of Experimental Social Psychology, 48(1), 298–302. https://doi.org/10.1016/j.jesp.2011.09.006
  • Ghorbanzadeh, D., Saeednia, H., & Rahehagh, A. (2020). Antecedents and consequences of brand passion among young smartphone consumers: Evidence of Iran. Cogent Business and Management, 7(1), 1712766. https://doi.org/10.1080/23311975.2020.1712766
  • Godemann, J., Bebbington, J., Herzig, C., & Moon, J. (2014). Higher education and sustainable development: Exploring possibilities for organisational change. Accounting, Auditing and Accountability Journal, 27(2), 218–233. https://doi.org/10.1108/AAAJ-12-2013-1553
  • Gorsuch, R. L., & McPherson, S. E. (1989). Intrinsic/extrinsic measurement: I/E revised and single-item scales. Journal for the Scientific Study of Religion, 28(3), 348–354. https://doi.org/10.2307/1386745
  • Gouldner, A. W. (1960). The norm of reciprocity: A preliminary statement. American Sociological Review, 25(4), 161–178. https://doi.org/10.2307/2092623
  • Gray, K., & Wegner, D. M. (2010). Blaming god for our pain: Human suffering and the divine mind. Personality and Social Psychology Review, 14(1), 7–16. https://doi.org/10.1177/1088868309350299
  • Gremler, D. D., & McCollough, M. A. (2002). Student satisfaction guarantees: An empirical examination of attitudes, antecedents, and consequences. Journal of Marketing Education, 24(2), 150–160. https://doi.org/10.1177/027753024002008
  • Groen, B. A. C. (2018). A survey study into participation in goal setting, fairness, and goal commitment: Effects of including multiple types of fairness. Journal of Management Accounting Research, 30(2), 207–240. https://doi.org/10.2308/jmar-52072
  • Gul, F. A., & Ng, A. C. (2018). Auditee religiosity, external monitoring, and the pricing of audit services. Journal of Business Ethics, 152(2), 409–436. https://doi.org/10.1007/s10551-016-3284-6
  • Guolla, M. (1999). Assessing the teaching quality to student satisfaction relationship: Applied customer satisfaction research in the classroom. Journal of Marketing Theory and Practice, 7(3), 87–97. https://doi.org/10.1080/10696679.1999.11501843
  • Guthrie, D. S. (2018). Revisiting a Christian view of the Common Good for Christian Higher Education. Christian Higher Education, 17(1–2), 20–32. https://doi.org/10.1080/15363759.2018.1404360
  • Hartmann, F., & Slapničar, S. (2009). How formal performance evaluation affects trust between superior and subordinate managers. Accounting, Organizations and Society, 34(6–7), 722–737. https://doi.org/10.1016/j.aos.2008.11.004
  • Herschung, F., Mahlendorf, M. D., & Weber, J. (2018). Mapping quantitative management accounting research 2002–2012. Journal of Management Accounting Research, 30(1), 73–141. https://doi.org/10.2308/jmar-51745
  • Hill, Y., Lomas, L., & Macgregor, J. (2003). Students’ perceptions of quality in higher education. Quality Assurance in Education, 11(1), 15–20. https://doi.org/10.1108/09684880310462047
  • Hofstede, G. H. (1980). Culture’s consequences: International differences in work-related values. Sage, Beverly Hills, Calif.
  • Hopper, T., & Bui, B. (2016). Has management accounting research been critical? Management Accounting Research, 31(June), 10–30. https://doi.org/10.1016/j.mar.2015.08.001
  • Hopwood, A. G. (1972). An empirical study of the role of accounting data in performance evaluation. Accounting from the outside (RLE Accounting): The Collected Papers of Anthony G. Hopwood, 10, 156–182. https://doi.org/10.2307/2489870
  • Horngren, C. T., Datar, S. M., & Rajan, M. V. (2015). Cost accounting: A managerial emphasis (15th ed.). Pearson Education Limited.
  • Ibrahimi, M., & Naym, S. (2019). The contingency of performance measurement systems in Moroccan public institutions and enterprises. Meditari Accountancy Research, 27(4), 613–632. https://doi.org/10.1108/MEDAR-05-2018-0336
  • Istodor, G. (2016). Transcendent and immanent in the orthodox theology. Implications and missionary evaluation. Proceedings of Conferences on the Dialogue between Science and Theology 3, 45–54. https://doi.org/10.18638/dialogo.2015.2.2.4.
  • Johnson, D., & Bering, J. (2006). Hand of god, mind of man: Punishment and cognition in the evolution of cooperation. Evolutionary Psychology, 4(1), 147470490600400. https://doi.org/10.1177/147470490600400119
  • Jones, T. M. (1995). Instrumental stakeholder theory: A synthesis of ethics and economics. Academy of Management Review, 20(2), 404–437. https://doi.org/10.5465/amr.1995.9507312924
  • Kapogiannis, D., Barbey, A. K., Su, M., Zamboni, G., Krueger, F., & Grafman, J. (2009). Cognitive and neural foundations of religious belief. Proceedings of the National Academy of Sciences of the United States of America, 106(12), 4876–4881. https://doi.org/10.1073/pnas.0811717106
  • Khan, A., Arafat, M. Y., & Azam, M. K. (2022). Role of halal literacy and religiosity in buying intention of halal branded food products in India. Journal of Islamic Marketing, 13(2), 287–308. https://doi.org/10.1108/JIMA-08-2019-0175
  • Kim, E., & Park, S. (2021). Employees’ perceptions of organizational learning: The role of knowledge and trust. Kybernetes, 50(5), 1521–1538. https://doi.org/10.1108/K-03-2020-0169
  • Kistyanto, A., Rahman, M. F. W., Adhar Wisandiko, F., & Setyawati, E. E. P. (2022). Cultural intelligence increase student’s innovative behavior in higher education: The mediating role of interpersonal trust. International Journal of Educational Management, 36(4), 419–440. https://doi.org/10.1108/IJEM-11-2020-0510
  • Konno, Y. (2018). Relationship between construction performance evaluation and contractor characteristics in Japan. Cogent Business and Management, 5(1), 1–10. https://doi.org/10.1080/23311975.2018.1486169
  • Kuwaiti, A. A., Bicak, H. A., & Wahass, S. (2020). Factors predicting job satisfaction among faculty members of a Saudi higher education institution. Journal of Applied Research in Higher Education, 12(2), 296–310. https://doi.org/10.1108/JARHE-07-2018-0128
  • Lau, C. M. (2011). Nonfinancial and financial performance measures: How do they affect employee role clarity and performance? Advances in Accounting, 27(2), 286–293. https://doi.org/10.1016/j.adiac.2011.07.001
  • Lau, C. M., & Buckland, C. (2001). Budgeting—the role of trust and participation: A research note. Abacus, 37(3), 369–388. https://doi.org/10.1111/1467-6281.00092
  • Lau, C. M., & Moser, A. (2008). Behavioral effects of nonfinancial performance measures: The role of procedural fairness. Behavioral Research in Accounting, 20(2), 55–71. https://doi.org/10.2308/bria.2008.20.2.55
  • Lau, C. M., & Sholihin, M. (2005). Financial and nonfinancial performance measures: How do they affect job satisfaction? The British Accounting Review, 37(4), 389–413. https://doi.org/10.1016/j.bar.2005.06.002
  • Law of the Republic of Indonesia No. 14 of 2005 concerning Teachers and Lecturers Article 72.
  • Li, X., Abbas, J., Dongling, W., Baig, N. U. A., & Zhang, R. (2022). From cultural tourism to social entrepreneurship: Role of social value creation for environmental sustainability. Frontiers in Psychology, 13(July), 3261. https://doi.org/10.3389/fpsyg.2022.925768
  • Li, Y., Al-sulaiti, K., Dongling, W., Abbas, J., & Al-sulaiti, I. (2022). Tax avoidance culture and employees ’ behavior affect sustainable business performance : The moderating role of corporate social responsibility. Frontiers in Environmental Science, 10(July), 1–14. https://doi.org/10.3389/fenvs.2022.964410
  • Li, Z., Wang, D., Abbas, J., Hassan, S., & Mubeen, R. (2022). Tourists’ health risk threats amid COVID-19 era: Role of technology innovation, transformation, and recovery implications for sustainable tourism. Frontiers in Psychology, 12(April), 1–17. https://doi.org/10.3389/fpsyg.2021.769175
  • Li, M., Wang, Z., & Zhao, X. (2018). The role of indigenous technological capability and interpersonal trust in supply chain learning. Industrial Management and Data Systems, 118(5), 1052–1070. https://doi.org/10.1108/IMDS-08-2017-0350
  • Liyanaarachchi, G., Deshpande, S., & Weaven, S. (2021). Online banking and privacy: Redesigning sales strategy through social exchange. International Journal of Bank Marketing, 39(6), 955–983. https://doi.org/10.1108/IJBM-05-2020-0278
  • Masquefa, B. (2008). Top management adoption of a locally driven performance measurement and evaluation system: A social network perspective. Management Accounting Research, 19(2), 182–207. https://doi.org/10.1016/j.mar.2007.12.001
  • McGuire, J. E., & Slowik, E. (2012). Newton’s ontology of omnipresence and infinite space. In D. G. Dan Donald Rutherford (Ed.), Oxford studies in early modern philosophy (Vol. VI, pp. 279–308). Oxford University Press. https://doi.org/10.1093/acprof:oso/9780199659593.003.0009
  • McKay, R., Efferson, C., Whitehouse, H., & Fehr, E. (2011). Wrath of god: Religious primes and punishment. Proceedings of the Royal Society B: Biological Sciences, 278(1713), 1858–1863. https://doi.org/10.1098/rspb.2010.2125
  • McMurray, A., & Scott, D. (2013). Determinants of organisational climate for academia. Higher Education Research and Development, 32(6), 960–974. https://doi.org/10.1080/07294360.2013.806446
  • Menon, S., & Suresh, M. (2021). Enablers of workforce agility in engineering educational institutions. Journal of Applied Research in Higher Education, 13(2), 504–539. https://doi.org/10.1108/JARHE-12-2019-0304
  • Minton, E. A. (2019). Believing is buying: Religiosity, advertising skepticism, and corporate trust. Journal of Management, Spirituality and Religion, 16(1), 54–75. https://doi.org/10.1080/14766086.2018.1437764
  • Mohammad, H. I. (2020). Outsourcing and public universities performance in Nigeria, the mediating effect of trust. Journal of Global Operations and Strategic Sourcing, 13(3), 275–300. https://doi.org/10.1108/JGOSS-04-2020-0015
  • Molm, L. D. (1994). Dependence and Risk: Transforming the structure of social exchange. Social Psychology Quarterly, 57(3), 163. https://doi.org/10.2307/2786874
  • Morand, D. A. (1995). The role of behavioral formality and informality in the enactment of Bureaucratic versus organic organizations. Academy of Management Review, 20(4), 831–872. https://doi.org/10.5465/amr.1995.9512280023
  • Mubeen, R., Han, D., Abbas, J., Álvarez-Otero, S., & Sial, M. S. (2021). The relationship between CEO duality and business firms’ performance: The moderating role of firm size and corporate social responsibility. Frontiers in Psychology, 12(January), 1–17. https://doi.org/10.3389/fpsyg.2021.669715
  • Mubeen, R., Han, D., Abbas, J., & Hussain, I. (2020). The effects of market competition, capital structure, and CEO duality on firm performance: A mediation analysis by incorporating the GMM model technique. Sustainability (Switzerland), 12(8), 1–18. https://doi.org/10.3390/SU12083480
  • Mubeen, R., Han, D., Abbas, J., Raza, S., & Bodian, W. (2022). Examining the relationship between product market competition and Chinese firms performance: The mediating impact of capital structure and moderating influence of firm size. Frontiers in Psychology, 12(May), 1–13. https://doi.org/10.3389/fpsyg.2021.709678
  • NeJhaddadgar, N., Ziapour, A., Zakkipour, G., Abbas, J., Abolfathi, M., & Shabani, M. (2022). Effectiveness of telephone-based screening and triage during COVID-19 outbreak in the promoted primary healthcare system: A case study in Ardabil province, Iran. Journal of Public Health (Germany), 30(5), 1301–1306. https://doi.org/10.1007/s10389-020-01407-8
  • Norenzayan, A., & Shariff, A. F. (2008). The origin and evolution of religious prosociality. Science, 322(5898), 58–62. https://doi.org/10.1126/science.1158757
  • Norenzayan, A., Shariff, A. F., Gervais, W. M., Willard, A. K., McNamara, R. A., Slingerland, E., & Henrich, J. (2016). The cultural evolution of prosocial religions. Behavioral and Brain Sciences, 39, 1–19. https://doi.org/10.1017/S0140525X14001356
  • Nunnally, J. C., & Bernstein, I. H. (1994). Psychometric theory (Third ed., Vol. 17, pp. 275–280). McGraw-Hill.
  • Nwachukwu, C., Chládková, H., Agboga, R. S., & Vu, H. M. (2021). Religiosity, employee empowerment and employee engagement: An empirical analysis. International Journal of Sociology and Social Policy, 41(11–12), 1195–1209. https://doi.org/10.1108/IJSSP-03-2021-0060
  • Orbell, J., Goldman, M., Mulford, M., & Dawes, R. (1992). Religion, context, and constraint toward strangers. Rationality and Society, 4(3), 291–307. https://doi.org/10.1177/1043463192004003004
  • Otley, D. T. (1978). Budget use and managerial performance. Journal of Accounting Research, 16(1), 122. https://doi.org/10.2307/2490414
  • Otley, D., & Pollanen, R. M. (2000). Budgetary criteria in performance evaluation: A critical appraisal using new evidence. Accounting, Organizations and Society, 25(4–5), 483–496. https://doi.org/10.1016/S0361-3682(98)00031-2
  • Park, S., & Kim, E. J. (2018). Fostering organizational learning through leadership and knowledge sharing. Journal of Knowledge Management, 22(6), 1408–1423. https://doi.org/10.1108/JKM-10-2017-0467
  • Perugini, M., & Gallucci, M. (2001). Individual differences and social norms: The distinction between reciprocators and prosocials. European Journal of Personality, 15(S1), S19–S35. https://doi.org/10.1002/per.419.abs
  • Read, W. H. (1962). Upward communication in industrial hierarchies. Human Relations, 15(1), 3–15. https://doi.org/10.1177/001872676201500101
  • Regulation of the Minister of Administrative Reform. (2013). Regulation of the Minister of Administrative Reform Number 17 of 2013, Chapter 1, Article 1–Functional Position of Lecturer.
  • Regulation of the Ministry of Research, Technology, and Higher Education. (2019). Regulation of the Ministry of Research, Technology, and Higher Education Number 164/M/KPT/2019 - Lecturer Academic Position in English (pp. 1–3).
  • Rikhardsson, P., Wendt, S., Arnardóttir, A. A., & Sigurjónsson, T. O. (2021). Is more really better? Performance measure variety and environmental uncertainty. International Journal of Productivity and Performance Management, 70(6), 1446–1469. https://doi.org/10.1108/IJPPM-11-2019-0539
  • Romiani, U., Abili, K., Pourkaremi, J., & Farahbakhsh, S. (2021). Designing a talent-based model for recruiting faculty members at Iranian regional comprehensive universities. International Journal of Educational Management, 35(3), 668–683. https://doi.org/10.1108/IJEM-03-2020-0129
  • Rossano, M. J. (2007). Supernaturalizing social life religion and the evolution of human cooperation. Human Nature, 18(3), 272–294. https://doi.org/10.1007/s12110-007-9002-4
  • Rousseau, D. M., Sitkin, S. B., Burt, R. S., & Camerer, C. (1998). Not so different after all: A cross-discipline view of trust. Academy of Management Review, 23(3), 393–404. https://doi.org/10.5465/AMR.1998.926617
  • Sander, P., Stevenson, K., King, M., & Coates, D. (2000). University students’ expectations of teaching. Studies in Higher Education, 25(3), 309–323. https://doi.org/10.1080/03075070050193433
  • Sardi, A., Sorano, E., Ferraris, A., & Garengo, P. (2020). Evolutionary paths of performance measurement and management system: The longitudinal case study of a leading SME. Measuring Business Excellence, 24(4), 495–510. https://doi.org/10.1108/MBE-01-2020-0016
  • Sardi, A., Sorano, E., Garengo, P., & Ferraris, A. (2021). The role of HRM in the innovation of performance measurement and management systems: A multiple case study in SMEs. Employee Relations: The International Journal, 43(2), 589–606. https://doi.org/10.1108/ER-03-2020-0101
  • Schjøedt, U., Stødkilde-Jørgensen, H., Geertz, A. W., & Roepstorff, A. (2009). Highly religious participants recruit areas of social cognition in personal prayer. Social Cognitive and Affective Neuroscience, 4(2), 199–207. https://doi.org/10.1093/scan/nsn050
  • Septianto, F., Tjiptono, F., Paramita, W., & Chiew, T. M. (2021). The interactive effects of religiosity and recognition in increasing donation. European Journal of Marketing, 55(1), 1–26. https://doi.org/10.1108/EJM-04-2019-0326
  • Shields, M. D. (2015). Established management accounting knowledge. Journal of Management Accounting Research, 27(1), 123–132. https://doi.org/10.2308/jmar-51057
  • Sholihin, M., & Lau, C. M. (2003). The intervening effects of procedural fairness and interpersonal trust on the relationships between multiple measures-based performance evaluation and managers’ job satisfaction. Gadjah Mada International Journal of Business, 5(3), 321. https://doi.org/10.22146/gamaijb.5632
  • Sholihin, M., Pike, R., & Mangena, M. (2010). Reliance on multiple performance measures and manager performance. Journal of Applied Accounting Research, 11(1), 24–42. https://doi.org/10.1108/09675421011050018
  • Singh, P., & Bano, S. (2017). Effect of intrinsic-extrinsic religiosity on the psychological well-being of adolescents. Journal of Psychosocial Research, 12(1), 137. https://www.proquest.com/docview/1926527010/B4245A3BFA0144B9PQ/1?accountid=13771
  • Starkey, K., & Tiratsoo, N. (2007). The Business School and The Bottom Line. Cambridge University Press.
  • Sukirno, D. S., & Siengthai, S. (2011). Does participative decision making affect lecturer performance in higher education? International Journal of Educational Management, 25(5), 494–508. https://doi.org/10.1108/09513541111146387
  • Taylor, V. A., & Minton, E. A. (2021). Holiday advertising versus gift cards: Influence of religiosity on retailer evaluations. International Journal of Consumer Studies, 45(3), 409–422. https://doi.org/10.1111/ijcs.12631
  • ter Bogt, H. J., & Scapens, R. W. (2012). Performance management in universities: Effects of the transition to more quantitative measurement systems. European Accounting Review, 21(3), 451–497. https://doi.org/10.1080/09638180.2012.668323
  • Tipu, S. A. A., & Ryan, J. C. (2022). Are business and management journals anti-replication? An analysis of editorial policies. Management Research Review, 45(1), 101–117. https://doi.org/10.1108/MRR-01-2021-0050
  • Tran, Y. T., & Nguyen, N. P. (2020). The impact of the performance measurement system on the organizational performance of the public sector in a transition economy: Is public accountability a missing link? Cogent Business and Management, 7(1), 1792669. https://doi.org/10.1080/23311975.2020.1792669
  • Tsen, M. K., Gu, M., Tan, C. M., & Goh, S. K. (2021). Does flexible work arrangements decrease or increase turnover intention? A comparison between the social exchange theory and border theory. International Journal of Sociology and Social Policy, 42(11/12), 962–983. https://doi.org/10.1108/IJSSP-08-2021-0196
  • Uslu, B. (2017). The influence of organisational features in high-ranked universities: The case of Australia. Journal of Higher Education Policy and Management, 39(5), 471–486. https://doi.org/10.1080/1360080X.2017.1354755
  • Uysal, A., & Okumuş, A. (2019). Impact of religiosity on ethical judgement: A study on preference of retail stores among consumers. Journal of Islamic Marketing, 10(4), 1332–1350. https://doi.org/10.1108/JIMA-07-2018-0131
  • Wang, C., Wang, D., Abbas, J., Duan, K., & Mubeen, R. (2021). Global Financial Crisis, Smart Lockdown Strategies, and the COVID-19 Spillover Impacts: A Global Perspective Implications From Southeast Asia. Frontiers in Psychiatry, 12(September), 1–16. https://doi.org/10.3389/fpsyt.2021.643783
  • Yu, S., Abbas, J., Draghici, A., Negulescu, O. H., & Ain, N. U. (2022). Social media application as a new paradigm for business communication: The role of COVID-19 knowledge, social distancing, and preventive attitudes. Frontiers in Psychology, 13(May), 1–17. https://doi.org/10.3389/fpsyg.2022.903082
  • Zeidabadi, S., Abbas, J., Mangolian Shahrbabaki, P., & Dehghan, M. (2022). The effect of foot reflexology on the quality of sexual life in hemodialysis patients: A randomized controlled clinical trial. Sexuality and Disability, 41(1), 1–12. https://doi.org/10.1007/s11195-022-09747-x
  • Zhang, X., Husnain, M., Yang, H., Ullah, S., Abbas, J., & Zhang, R. (2022). Corporate business strategy and tax avoidance culture: Moderating role of gender diversity in an emerging economy. Frontiers in Psychology, 13(May), 1–11. https://doi.org/10.3389/fpsyg.2022.827553
  • Zhou, Y., Draghici, A., Abbas, J., Mubeen, R., Boatca, M. E., & Salam, M. A. (2022). Social media efficacy in crisis management: Effectiveness of non-pharmaceutical interventions to manage COVID-19 challenges. Frontiers in Psychiatry, 12(February), 1–16. https://doi.org/10.3389/fpsyt.2021.626134
  • Zoller, Y. J., & Muldoon, J. (2019). Illuminating the principles of social exchange theory with Hawthorne studies. Journal of Management History, 25(1), 47–66. https://doi.org/10.1108/JMH-05-2018-0026