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A Taxonomy of Equity Factors
Authors:Philip H  Siegel  Mike  Schraeder and Rodger  Morrison
Institution:School of Accounting
College of Business
Florida Atlantic University;
College of Business
Troy University
Abstract:A perplexing problem with Adams' (1963 ) equity theory has been the difficulty associated with operationalizing requisite components, perceived employee inputs, and outcomes. This study, involving 352 respondents, produced empirically derived, two-dimensional taxonomies of inputs and outcomes, laying the foundation for identification of key variables. Specifically, the study summarizes a typology of 9 distinct employee inputs perceived as controllable by individuals, including effort, education, attendance, and cooperativeness. Conversely, the study summarizes a typology of 14 distinct outcomes along a continuum of 4 dimensions, including personalized vs. generalized and economic vs. noneconomic characteristics. These typologies and incumbent regression analysis provide insight into the complexities associated with inputs and outcomes in the context of equity theory.
Keywords:
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