The Distributive Justice ethical model is based
upon the relative distribution of outcomes or benefits
and the degree to which that distribution is perceived
as fair and equitable (Brady, 1990; Thibault and
Walker, 1975). Empirical research has confirmed that
conclusions about outcome-based fairness are impacted
by perceptions about rule-based or procedural
fairness (Lind and Tyler, 1988) and by perceptions
about the nature of existing interpersonal relationships
(Ambrose and Schminke, 2003; Caldwell and Clapham,
2003). As it applies to auditing and accounting,
the Distributive Justice ethical model directly relates
to the degree to which organizational stakeholders
perceive that their share of the organization’s
resources are fair and equitable – and whether or not
the rules by which the organization determines and
assigns profits are ‘‘correct’’ (Schminke et al., 1997).
The Distributive Justice ethical model is basedupon the relative distribution of outcomes or benefitsand the degree to which that distribution is perceivedas fair and equitable (Brady, 1990; Thibault andWalker, 1975). Empirical research has confirmed thatconclusions about outcome-based fairness are impactedby perceptions about rule-based or proceduralfairness (Lind and Tyler, 1988) and by perceptionsabout the nature of existing interpersonal relationships(Ambrose and Schminke, 2003; Caldwell and Clapham,2003). As it applies to auditing and accounting,the Distributive Justice ethical model directly relatesto the degree to which organizational stakeholdersperceive that their share of the organization’sresources are fair and equitable – and whether or notthe rules by which the organization determines andassigns profits are ‘‘correct’’ (Schminke et al., 1997).
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