The Mediating Role of Performance Measures Use on Servant Leadership and Procedural Justice

This study investigates the integrated association of servant leadership, performance measures use, and perception of procedural justice, with focuses on the role of performance measures use in the relationship between servant leadership and procedural justice. We provide empirical findings based on analysis of collected data from surveys on Korean manufacturing firms. Partial Least Squares structural equation analysis is used to analyse hypotheses. The results suggest that servant leadership is positively associated with perceived procedural justice and performance measures use. Also, non－financial performance measures use shows significant positive relationship with procedural justice perception. Finally, non－financial metrics use partially mediates the relationship between servant leadership and perceived procedural justice. This study is one of the first studies that empirically examine the role of performance measures use in the relationship between servant leadership and procedural justice perception. This is expected to add insight to leadership and management accounting literature.