Business Commons^™

Managerial Accountants, The Equity Theory, Job Satisfaction, And Intent To Leave, Philip N. Gilmore

Faculty Dissertations

This research measures the relationships among variables of equity, job satisfaction, and intent to leave for managerial accountants. An accountant may be comparing the equity of his/her situation with that of another (referent) or simply measuring his/her outcome (such as pay, etc.) to his/her own input (such as effort, etc.) on the job. Two hypotheses are supported. First, the correlation between managerial accountants' job satisfaction and job equity is positive. Second, the correlation between managerial accountants' job satisfaction and intent to leave the job is not positive. Employers of accountants are encouraged to review their personnel policies to ensure that …

Evaluating Employee Performance: Insights From The Churches In Revelation 2-3, Gregory A. Smith

Faculty Publications and Presentations

One of the most significant biblical passages bearing on the issue of evaluation is Revelation 2-3, where the risen Christ assesses the spiritual performance of the churches of Asia. It is the purpose of this article to discuss four principles of evaluation that are clearly visible in Christ’s letters to these churches.

• Effective evaluation is based on accurate information

• Effective evaluation recognizes both positive and negative performance

• Effective evaluation increases awareness of accountability

• Effective evaluation provides incentives for improved performance

Pastors and church administrators would do well to observe these guidelines when assessing their subordinates’ performance.