Self-perceptions of Organizational Justice and Burnout in Attitudes and Behaviors in the Work of Internal Auditors

Abstract Purpose: This study analyzes self-perceptions of justice and burnout in job attitudes and behaviors (job satisfaction, affective organizational commitment, and turnover intentions). Theoretical framework: The literature foresees that perceptions of injustice in the workplace may impact affective organizational commitment (Folger & Konovsky, 1989), job satisfaction (Folger & Konovsky, 1989; Cohen-Charash & Spector, 2001; Colquitt, Conlon, Wesson, Porter, & Ng, 2001), and turnover intentions (Flint, Haley, & McNally, 2013; Vaamonde, Omar, & Salessi, 2018), as well as causing frustration, chronic stress, and burnout (Maslach, 2007). Design/methodology/approach: A quantitative survey was carried out of internal auditors of companies and a total of 124 valid questionnaires were obtained. The data were analyzed using structural equation modeling. Findings: The results indicated direct relationships between distributive justice and behavioral variables. They also revealed mediation by burnout in the relationships between procedural justice and both job satisfaction and affective organizational commitment. They also show that auditors who perceive procedural injustice present turnover intentions when they are emotionally exhausted and in a state of depersonalization. Research Practical & Social implications: This research shows how perceptions of organizational justice are capable of psychologically influencing individuals into displaying positive behaviors (greater job satisfaction and affective organizational commitment) or dysfunctional behaviors (turnover intentions). Originality/value: The paper discusses attitudes of initiative and social interaction and passive attitudes arising from exhaustion and indifference to work, and how these can derive from judgments about resource allocation, decision-making processes, and interactions with supervisors.摘要 研究目的：本研究旨在分析工作态度与行为（工作满意度、情感组织承诺及离职意向）中的自我感知公平感与职业倦怠（burnout）状况。 理论框架：现有文献表明，职场不公平感知会对情感组织承诺（Folger & Konovsky，1989）、工作满意度（Folger & Konovsky，1989；Cohen-Charash & Spector，2001；Colquitt、Conlon、Wesson、Porter & Ng，2001）以及离职意向（Flint、Haley & McNally，2013；Vaamonde、Omar & Salessi，2018）产生影响，同时还会引发挫败感、慢性应激与职业倦怠（Maslach，2007）。 研究设计与方法：针对企业内部审计人员开展定量问卷调查，共回收有效问卷124份。采用结构方程模型（structural equation modeling）对数据进行分析。 研究结果：结果显示，分配公平（distributive justice）与行为变量间存在直接关联；同时揭示出职业倦怠在程序公平（procedural justice）与工作满意度、情感组织承诺的关系中起到中介作用；此外还发现，感知到程序不公的审计人员，当其处于情绪耗竭（emotional exhaustion）与去人格化（depersonalization）状态时，会产生离职意向。 研究实践与社会意义：本研究阐明了组织公平（organizational justice）感知如何从心理层面影响个体，使其表现出积极行为（更高的工作满意度与情感组织承诺）或功能失调行为（离职意向）。 原创性与价值：本文探讨了由职业倦怠与工作冷漠引发的主动性社交互动态度与被动型态度，并分析了这些态度如何源于对资源分配、决策流程以及与主管互动的评价。