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The Effects of Human Resource Attributions On Employee Outcomes During


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Article in Social Behavior and Personality An International Journal · October 2014


DOI: 10.2224/sbp.2014.42.9.1431

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SOCIAL BEHAVIOR AND PERSONALITY, 2014, 42(9), 1431-1444
© Society for Personality Research
http://dx.doi.org/10.2224/sbp.2014.42.9.1431

THE EFFECTS OF HUMAN RESOURCE ATTRIBUTIONS


ON EMPLOYEE OUTCOMES DURING ORGANIZATIONAL
CHANGE

DUSHENG CHEN AND ZHONGMING WANG


Zhejiang University

We applied the emerging process-based approach of strategic human resource (HR)


management research by investigating the relationship between 2 types of HR attributions
(i.e., commitment-focused and control-focused HR attributions) and 2 key employee outcomes
(i.e., turnover intention and task performance) in an organizational change context. Based on a
social exchange framework, perceived organizational support (POS) was introduced as a key
mediator. Based on a sample of 350 professional workers, we found that commitment-focused
HR attributions were positively related to POS and that control-focused HR attributions were
negatively related to POS. In addition, POS mediated the relationships among commitment-
focused HR attributions and the 2 employee outcome variables of turnover intention and task
performance as well as the relationships among control-focused HR attributions and the 2
employee outcome variables. Theoretical and practical implications are discussed.

Keywords: human resource attributions, perceived organizational support, turnover intention,


task performance, organizational change.

Over the last 30 years there has been remarkable development in strategic
human resource management (HRM) research, and the relationship between
HRM and performance remains the key topic in this field (Jiang, Takeuchi,
& Lepak, 2013). The dominant paradigm in strategic HRM research is the
content-based approach that emphasizes the content of HR practices that leads

Dusheng Chen, School of Management, Zhejiang University; Zhongming Wang, Center for Human
Resources and Strategic Management, and School of Management, Zhejiang University.
An earlier version of this paper was presented at the 28th International Congress of Applied
Psychology in Paris, July 2014.
This research was supported by the National Natural Science Foundation of China (71232012).
Correspondence concerning this article should be addressed to: Dusheng Chen, Mailbox 2331, No.
148 Tianmushan Road, Xixi Campus, Zhejiang University, Hangzhou 310028, People’s Republic of
China. Email: chendusheng@gmail.com

1431
1432 HUMAN RESOURCE ATTRIBUTIONS AND EMPLOYEE OUTCOMES

to better performance (Bowen & Ostroff, 2004). Many researchers applying the
content-based approach have assumed that employee attitudes and behaviors, as
the mediating mechanism in the relationship between HRM and performance,
are universal and predictable when exposed to HR practices (Bowen & Ostroff,
2004; Colakoglu, Hong, & Lepak, 2010). However, the causal chain between
HR practices and outcomes is more complex (Nishii, Lepak, & Schneider,
2008). Over the past decade, another process-based approach has emerged that
emphasizes the underlying psychological process through which employees
attach meaning to HRM (Sanders, Shipton, & Gomes, 2014). Proponents
of the process-based approach argue that employees may not respond to the
HR practices directly and passively, but instead actively perceive, recognize,
conceive, judge, and reason about HR practices in mental processes before taking
action (Colakoglu et al., 2010).
In line with the process-based approach, Nishii et al. (2008) suggested that HR
practices need to be understood through the way in which employees subjectively
experience them. They introduced the concept of HR attributions to describe
the interpretations employees make about HR practices, in terms of why their
organization adopts and implements these. Some employees may think that
the HR practices (e.g., pay for performance) are used mainly with the aim of
employee development, whereas others may think that these practices are used
mainly with the aim of employee exploitation. In their seminal work Nishii et al.
indicated that employees made varying attributions in response to the same HR
practices, and that these attributions were differentially related to commitment
and satisfaction.
Although the process-based approach is increasingly accepted by HR scholars
and employee perceptions of HR practices have been frequently emphasized in
recent studies, few researchers (see e.g., Fontinha, Chambel, & De Cuyper, 2012;
Sanders & Yang, 2014) have focused on employees’ attribution process. In this
study our aim was to further elaborate the effects of HR attributions in order to
contribute to the process-based approach of HRM research in a specific area.
We applied the concept of HR attributions in an organizational change context
in China. China was chosen as the focus because there has been an increase in
Chinese companies that have initiated organizational change with the aim of
enhancing their capabilities to meet the demands of an increasingly dynamic
environment. In a changing context, employees often endure a high degree of
uncertainty, causing them to have more varying perceptions and reactions toward
HR practices. In this study we analyzed the relationships among two types of HR
attributions and two employee outcomes through the mediating role of employees’
perceived organizational support. Our aim was to contribute to strategic HRM
research by illustrating the importance of employee interpretations.
HUMAN RESOURCE ATTRIBUTIONS AND EMPLOYEE OUTCOMES 1433
Theory and Hypotheses

HR Attributions and Perceived Organizational Support


Attribution theories are classic topics grounded in social psychology. They
are mainly concerned with how people generically make causal explanations
of individual and social events (Weiner, 1974). Nishii et al. (2008) were among
the first to apply attributions in the HRM context and proposed the term HR
attributions, defined as “causal explanations that employees make regarding
management’s motivations for using particular HR practices” (p. 506). Nishii
et al. argued that the effects of HR practices are not as automatic as might be
expected and that they depend on the attributions employees make toward the
motives underlying the HR practices.
Through conceptual and empirical work, Nishii et al. (2008) validated three
types of HR attributions, two internal and one external (i.e., union compliance).
In China industrial relations are conducted differently from the structure used in
Western countries in that the union is more like an affiliation to organizational
authorities rather than a representative of employees. We focused on two internal
HR attributions in this study because they have similar meanings to employees
across different countries. Among them, commitment-focused HR attributions
mean that employees perceive that the intended goals of HR practices are to
improve work quality and employee well-being. In contrast, control-focused
HR attributions mean that employees perceive that the intended goals of HR
practices are to reduce costs and exploit employees.
In organizational support theory (Eisenberger, Huntington, Hutchison, & Sowa,
1986) it is stated that a sense of indebtedness is generated in employees when
they receive favorable treatment from the organization. Perceived organizational
support (POS) means the degree to which employees believe that the organization
values their contribution and cares about their well-being (Eisenberger et al.,
1986). POS is increased by positive treatment by the organization and depends
on employees’ attribution process to infer the organization’s readiness to reward
effort and offer help (Eisenberger et al., 1986).
Previous researchers have shown a positive relationship between HR practices
and POS (e.g., Allen, Shore, & Griffeth, 2003; Wayne, Shore, & Liden, 1997).
The majority of these researchers have regarded HR practices themselves as
organizational treatment. We further argue that HR attributions can be regarded
as interpretations of treatment, which also influence employee attitudes and
behaviors.
Especially when faced with organizational change, employees collect cues
from the environment to try to make sense of a change event and reduce
uncertainty (Cullen, Edwards, Casper, & Gue, 2014). In this context, employee
attitudes and behaviors are determined by their perceptions and interpretations
1434 HUMAN RESOURCE ATTRIBUTIONS AND EMPLOYEE OUTCOMES

of the organization’s initiatives (Lau & Woodman, 1995). In the same vein,
employee attributions are likely to vary greatly, becoming crucial in influencing
outcomes in a changing situation.
On one hand, when employees perceive that HR practices are used mainly to
focus on improving work quality and their well-being, they will believe that the
employer is seeking to build a long-term relationship with its employees (Allen
et al., 2003). Thus, employees are likely to feel favored by the organization
and positive attitudes toward the organization will be generated among the
employees. In this case, they will perceive more support generally. On the other
hand, some employees are inclined to make attributions that the HR practices
are used mainly to reduce costs rather than increase value, and to take as much
advantage as possible of employees. In this case, employees feel undervalued by
the organization and are, therefore, likely to interpret this situation as meaning
that the organization is not fulfilling its responsibility toward them. In this case,
they will perceive less support. Thus, we proposed the following hypotheses:
Hypothesis 1a: Commitment-focused HR attributions will be positively related
to employees’ perceived organizational support.
Hypothesis 1b: Control-focused HR attributions will be negatively related to
employees’ perceived organizational support.

Perceived Organizational Support as a Mediator in the Relationships


Between HR Attributions and Employee Outcomes
We chose turnover intention and task performance as our outcome variables in
this study because we believe they have not yet received sufficient examination
(Fontinha et al., 2012; Nishii et al., 2008). Further, we consider these two variables
to be of great interest to HR decision makers. Turnover intention was defined as
“a conscious and deliberate willfulness to leave the organization” (Tett & Meyer,
1993, p. 262). Task performance was defined as “the effectiveness with which
job incumbents perform activities that contribute to the organization’s technical
core” (Borman & Motowidlo, 1997, p. 99). Especially in an organizational
change context, employees may have a high degree of attitudinal and behavioral
variation, which leads to obvious fluctuations in turnover intention and task
performance.
The norm of reciprocity in social exchange theory (Blau, 1964) indicates that
people will engender obligations and tend to reciprocate positive attitudes and
productive behaviors after receiving favorable treatment from the organization
(Eisenberger, Cummings, Armeli, & Lynch, 1997). Based on the reciprocal
norm, employees perceiving high, rather than low, organizational support are
more inclined to repay the organization by remaining in the current organization
and performing duties as expected (Eisenberger, Armeli, Rexwinkel, Lynch, &
Rhoades, 2001).
HUMAN RESOURCE ATTRIBUTIONS AND EMPLOYEE OUTCOMES 1435
In line with this perspective, previous researchers have already identified a
significant relationship between POS and turnover intention (Allen et al., 2003;
Rhoades & Eisenberger, 2002; Wayne et al., 1997), as well as between POS
and task performance (Eisenberger et al., 2001; Rhoades & Eisenberger, 2002).
Allen et al. found that POS mediated the relationship between perceived HR
practices and turnover intention, suggesting that POS can play an important role
in association of HR practices with employee outcomes. Therefore, we argued
that POS could be a mediator linking HR attributions to turnover intention and
task performance. Thus, we proposed the following hypotheses:
Hypothesis 2a: Perceived organizational support will mediate the relationship
between commitment-focused HR attributions and turnover intention.
Hypothesis 2b: Perceived organizational support will mediate the relationship
between commitment-focused HR attributions and task performance.
Hypothesis 3a: Perceived organizational support will mediate the relationship
between control-focused HR attributions and turnover intention.
Hypothesis 3b: Perceived organizational support will mediate the relationship
between control-focused HR attributions and task performance.

Method

Participants and Procedure


Participants were employees working in 20 companies in the professional
service industry in Zhejiang Province, China. We initially identified 52
professional service companies that had recently been experiencing noteworthy
organizational change. Of these, we contacted only those companies with
more than 100 employees because they were most likely to have formalized
HR practices (Huselid, 1995). With the help of the HR manager, we sent our
survey forms to several line managers in the final 25 companies via email and
asked them to randomly select 3–12 subordinates. The subordinates voluntarily
participated and reported their demographic details, HR attributions, POS, and
turnover intention. Their immediate manager evaluated their task performance.
First, we distributed 485 employee surveys. After deleting the incomplete forms,
we received 350 valid responses from 20 companies. The companies surveyed
were all involved in organizational change to some extent, which was validated
in a brief interview between the first author and the HR manager in each of the
companies.
Of the 350 employees, 42.9% were men and 57.1% were women. The average
age was 32.14 years (SD = 4.06) and in terms of education level, 13.1% had a
high school education or below, 28.0% had junior college education and 53.6%
held bachelor’s degrees.
1436 HUMAN RESOURCE ATTRIBUTIONS AND EMPLOYEE OUTCOMES

Measures
Commitment-focused HR attributions (COM-AT). COMT-AT was measured
using an eight-item scale adapted from Nishii et al. (2008). Respondents rated two
commitment-focused HR attributions (work quality and employee well-being)
for each of the four selected HR practices (training, benefits, compensation, and
scheduling). An example set of items is, “Our company provides employees
with the training that it does: 1) in order to help employees achieve high work
quality; 2) so that employees will feel valued and respected, which enhances
their well-being.” Responses were rated on a 7-point Likert scale ranging from 1
(strongly disagree) to 7 (strongly agree). The Cronbach’s alpha was .73.
Control-focused HR attributions (CON-AT). CON-AT was also measured using
an eight-item scale adapted from Nishii et al. (2008). Similarly, respondents rated
two control-focused HR attributions (cost reduction and employee exploitation)
for each of the four abovementioned HR practices. An example set of items is,
“Our company provides employees the training that it does: 1) to try to keep costs
down; 2) in order to get the most work out of employees.” Responses were rated
on a 7-point Likert scale ranging from 1 (strongly disagree) to 7 (strongly agree).
The Cronbach’s alpha was .85.
Perceived organizational support (POS). POS was measured using a
six-item scale developed by Eisenberger et al. (1997). An example item is, “My
organization cares about my opinions.” Responses were rated on a 7-point Likert
scale ranging from 1 (strongly disagree) to 7 (strongly agree). The Cronbach’s
alpha was .91.
Turnover intention. Turnover intention was measured using a four-item scale
developed by Tett and Meyer (1993). An example item is, “I often think about
quitting this job.” Responses were rated on a 7-point Likert scale ranging from 1
(strongly disagree) to 7 (strongly agree). The Cronbach’s alpha was .85.
Task performance. Task performance was measured using a five-item scale
adapted from Williams and Anderson (1991). An example item is, “This person
can adequately complete assigned duties.” Responses were rated on a 7-point
Likert scale ranging from 1 (strongly disagree) to 7 (strongly agree). The
Cronbach’s alpha was .89.
Control variables. Gender, age, and education were selected as the control
variables.

Data Analysis
We tested our hypotheses using AMOS version 20.0 with maximum likelihood
estimation. Following the recommendation of Hu and Bentler (1999), we
assessed model fit using the five indices: (a) the ratio of chi square goodness-of
fit to degrees of freedom (2/df), (b) Tucker-Lewis Index (TLI), (c) comparative
HUMAN RESOURCE ATTRIBUTIONS AND EMPLOYEE OUTCOMES 1437
fit index (CFI), (d) root mean square error of approximation (RMSEA), and (e)
standardized root mean square residual (SRMR).
To improve the sample-size-to-parameter ratio, which can detrimentally impact
the standard errors and stability of the estimates (Hall, Snell, & Foust, 1999), we
used multiple-item parcels as indicators for the two types of HR attributions. The
commitment-focused HR attributions were represented by the mean scores of
two subscales for work quality and employee well-being. Similarly, the control-
focused HR attributions were represented by the mean scores of two subscales
for cost reduction and employee exploitation. The item-parceling technique with
two composites has been used in previous research (e.g., Mathieu, Gilson, &
Ruddy, 2006). The remaining variables were entered into the model with raw
item-level data.

Results

First, we tested the measurement model using confirmatory factor analysis


(CFA). The hypothesized measurement model contained five factors: com-
mitment-focused HR attributions, control-focused HR attributions, POS, turnover
intention, and task performance. The model yielded a good fit to the data, 2(142)
= 399.78, p < .001; 2/df = 2.82; TLI = .92; CFI = .93; RMSEA = .07; SRMR =
.05. All the path loadings from the latent variables were significant, confirming
convergent validity (average factor loading = .80). We subsequently compared
our proposed measurement model with alternative models that combined several
potentially related latent variables into one factor. Results revealed that the
assumption of a five-factor model fit the data significantly better than any other
alternative models. Thus, we verified the acceptable discriminant validity of
these variables.

Table 1. Means, Standard Deviations, and Zero-Order Correlations of the Study Variables

Variables M SD 1 2 3 4 5 6 7 8

1. Gender 0.57 0.50 –


2. Age 32.14 4.06 -.01 –
3. Education 2.51 0.79 -.02 -.00 –
4. COM-AT 5.77 0.91 .01 -.07 -.03 –
5. CON-AT 5.01 1.08 -.01 -.07 .02 .28** –
6. POS 4.75 0.99 .03 -.06 -.12* .48** .03 –
7. Turnover intention 3.00 1.40 -.08 .12* -.04 -.38** -.05 -.46**
8. Task performance 5.75 0.94 .05 -.10 .14* .21** .09 .24** -.28** –

Note. N = 350. COM-AT = commitment-focused HR attributions, CON-AT = control-focused HR


attributions, POS = perceived organizational support. * p < .05, ** p < .01.
1438

Table 2. Fit Statistics of the Structural Model

Models 2 df 2/df Δ2 TLI CFI RMSEA SRMR Comparison

1. Hypothesized model 550.78 193 2.85 — .89 .91 .07 .08 —


2. Alternative model 1 544.20 192 2.83 6.56* .89 .91 .07 .08 1-2
(COM-AT → TI)
3. Alternative model 2 542.20 191 2.84 2.00 .89 .91 .07 .07 2-3
(COM-AT → TP)
4. Alternative model 3 543.35 191 2.85 0.85 .89 .91 .07 .08 2-4
(CON-AT → TI)
5. Alternative model 4 542.50 191 2.84 1.70 .89 .91 .07 .07 2-5
(CON-AT → TP)

Note. N = 350. COM-AT = commitment-focused HR attributions, CON-AT = control-focused HR attributions, TI = turnover intention, TP = task
performance. Alternative models 2, 3, and 4 all had a direct path from COM-AT to TI in addition to the specific path shown in the table above.
* p < .05.
HUMAN RESOURCE ATTRIBUTIONS AND EMPLOYEE OUTCOMES
HUMAN RESOURCE ATTRIBUTIONS AND EMPLOYEE OUTCOMES 1439
Based on the acceptable fit of the measurement model, we tested our structural
model. Table 2 shows the fit statistics of the structural model, showing that
it had a good fit to the data. We compared the hypothesized structural model
(full mediation) against four alternative models (partial mediation). Alternative
model 1 had a direct path from commitment-focused HR attributions to turnover
intention in addition to the hypothesized model. The change in 2showed
alternative model 1 had a significantly better fit to the data compared with the
hypothesized model (Δ2(1) = 6.56, p < .05). Therefore, alternative model 1 was
retained and compared with following models. After comparisons, the change
in 2 showed other alternative models did not have a significant better fit than
model 1, so it was chosen as the final model.
Standardized path coefficients of the final model are shown in Figure 1.
Commitment-focused HR attributions were positively associated with POS, and
control-focused HR attributions were negatively associated with POS. Therefore,
Hypotheses 1a and 1b were fully supported. POS was negatively associated
with turnover intention and positively associated with task performance, which
provided preliminary support for Hypotheses 2a, 2b, 3a, and 3b.

Commitment-focused -.18*
HR attributions Turnover intention

.62***
-.29**

.27** Perceived
organizational support

-.15* .32**

Control-focused
Task performance
HR attributions

Figure 1. Final structural model (standardized path estimates).


Note. Solid lines represent the hypothesized model; dashed line represents the significant path
added to the hypothesized model. For simplicity, control variables are not presented.
* p < .05, ** p < .01, *** p < .001.

We tested the indirect effects using the bootstrapping approach to provide


a more rigorous analysis of the mediation hypotheses (Shrout & Bolger,
2002). We set the number of bootstrapping samples at 5,000 and chose 95%
bias-corrected confidence intervals (CI). Results revealed that the standardized
indirect effect of commitment-focused HR attributions on turnover intention
1440 HUMAN RESOURCE ATTRIBUTIONS AND EMPLOYEE OUTCOMES

through POS was significantly negative (-.18, CI = [-.29, -.10], p < .001) and the
standardized direct effect was also significant (-.18, CI = [-.34, -.00], p < .05).
The standardized indirect effect of commitment-focused HR attributions on task
performance through POS was significantly positive (.20, CI = [.13, .29], p <
.001). Further, the standardized indirect effect of control-focused HR attributions
on turnover intention through POS was significantly positive (.05, CI = [.01, .11],
p < .05). The standardized indirect effect of control-focused HR attributions on
task performance through POS was significantly negative (-.05, CI = [-.10, -.02],
p < .05). As zero does not appear in these 95% confidence intervals, the results
showed POS partially mediated the relationship between commitment-focused
HR attributions and turnover intention, and fully mediated the relationship
between commitment-focused HR attributions and task performance. POS also
fully mediated the relationships between control-focused HR attributions and
turnover intention, and fully mediated the relationships between commitment-
focused HR attributions and task performance. Thus, Hypotheses 2a, 2b, 3a, and
3b were supported.

Discussion

Theoretical Implications
Recent researchers of strategic HRM have strongly recommended incorporating
employees’ perceptions and reactions into research design to explain performance
(e.g., Colakoglu et al., 2010; Jiang et al., 2013). We took up these suggestions
and also went a step further to explore the role of varying attributions underlying
general perceptions. We found that employees can simultaneously generate
positive and negative attributions toward HR practices that have different
effects on key employee outcomes. To the best of our knowledge, we are the
first to provide empirical evidence for the important role of HR attributions
on task performance and turnover intention. Overall, commitment-focused HR
attributions had a greater effect on employee outcomes than control-focused HR
attributions did. This is consistent with the findings of Fontinha et al. (2012),
implying that the negative effect may not result in a serious problem if it can be
dealt with appropriately.
We followed the suggestion of Nishii et al. (2008) to extend the HR attributions
theory in a non-U.S. cultural context. However, contrasting with the inference
made by Nishii et al. that the effects of HR attributions may be much smaller
in collectivistic cultures than that in individualistic cultures, we found that HR
attributions actually played an important role in the collectivist culture of China,
which calls for more attention.
Because the business environment has become much more competitive,
dynamic, and uncertain, companies initiate more organizational change events
HUMAN RESOURCE ATTRIBUTIONS AND EMPLOYEE OUTCOMES 1441
to cope, which inevitably stimulates employee attributions (Nishii et al., 2008).
When an organization is in the change process, many employees may cope with
organizational initiatives passively and some reactions are undesirable to the
employer. However, previous researchers have seldom examined employees’
appraisals of salient organizational factors in a context of change (Cullen et al.,
2014). Therefore, we believe that it is very beneficial to study HR practices from
a cognitive perspective in order to look deeper into how employees interpret and
react to HR practices in a context of change.
Practical Implications
For practitioners, optimum employee performance is the main goal of HRM.
Besides the conventional view that it is important to determine the objective
composition of HR practices, we have demonstrated that the subjective in-
terpretations of HR practices also make a difference. In other words, HRM
effectiveness can greatly reduce if employees do not intrinsically accept HR
practices. This highlights the standpoint of Van Buren, Greenwood, and Sheehan
(2011) that if HRM is going to be truly strategic, differences among employees
should be recognized.
Our findings indicate that HR managers need to undertake specific actions to
manage employee attributions if implementation of HRM is to be effective. For
example, HR managers could provide more information about the intentions
and procedures of HR practices to send credible, consistent, and clear messages
and establish a strong shared climate (Bowen & Ostroff, 2004). Otherwise,
employees are likely to rely on their own subjective interpretations, which may
lead to unfavorable results for the employer (Nishii et al., 2008).

Limitations and Future Research


Because we used a cross-sectional study design, we were not able to draw
causal conclusions based on our findings. We would encourage future researchers
to use a longitudinal design to examine alternative pathways and establish
causality.
Second, although we measured task performance via a different source,
all other variables were measured by employees. The possibility of common
method variance (CMV) should be taken into account. However, the CFA of the
measurement model did indicate that these variables were distinct from each
other and the one-factor model revealed fit indices that were not as good as other
models. Therefore, we believe that CMV did not have a distinct effect on our
results.
The antecedents of HR attributions also merit further research (Fontinha et
al., 2012; Nishii et al., 2008). Organizational factors such as the specific content
of HR practices (Sanders & Yang, 2014) and the disparity between intended,
implemented, and perceived HR practices (Piening, Baluch, & Ridder, 2014),
1442 HUMAN RESOURCE ATTRIBUTIONS AND EMPLOYEE OUTCOMES

may have different effects on HR attributions. In addition, individual factors such


as personality, values, and motivations may have an impact. All these variables
are worthy of further investigation. Despite the limitations, in this study we have
provided an important starting point to explore the underlying mechanisms by
which employees’ interpretations of HR practices affect their work outcomes.

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