This study, drawing from social information processing and attribution theory, investigates how employees’ perceptions of organizational intent behind Human Resource (HR) practices are shaped by their social environment and personal value orientations. It specifically examines the differential effects of transformational and transactional leadership behaviours on two types of employee attributions: HR commitment and HR control. The study also explores the moderating role of allocentrism in these relationships. Data were collected in two phases from a sample of 380 university employees and analysed using Hierarchical Linear Modeling (HLM). Findings indicate that transformational leadership is positively related to HR commitment attributions and negatively related with HR control attributions, with both effects being amplified by allocentrism. Transactional leadership is positively related to HR control attributions and negatively related to HR commitment attributions, with allocentrism strengthening these relationships. The study findings extend HR attribution theory by showing that leadership behaviours serve as critical social cues shaping employees’ interpretations of HR systems, contingent on cultural values. Practically, they highlight the importance of developing transformational and culturally attuned leadership to reinforce commitment-based HR attributions. JEL Classification: D23
Yousaf et al. (Thu,) studied this question.