Research published in Accounting, Organizations and Society (Vol. 19, 1994) investigated whether the effects of different performance evaluation styles (PES) on the level of job-related tension is affected by trust. Three performance evaluation styles were considered. Each is related to the way in which accounting information is used for the purpose of evaluation. The three styles are budget-constrained (BC), profit-conscious (PC), and the non accounting style (NA), which focuses on factors such as quality of output and attitude toward the job. Consider a questionnaire (similar to the one used in the study) administered to 200 managers. It measures the performance evaluation style of each manager's superior (on a 10-point scale), the manager's job-related tension, and the manager's level of trust (low, medium, and high) in his or her superior. These data were used to produce the partial ANOVA table and table of treatment means shown next.

a. Describe the treatments of this study.
b. Complete the ANOVA table.
c. Investigate the presence of an interaction effect by conducting the appropriate hypothesis test using α = .05.
d. Use a plot of treatment means to investigate the interaction effect. Interpret your results. Are your results of parts c and d consistent?
e. Given your answers to parts c and d, should the F-tests for the two main effects be conducted?

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Source df MS PES Trust PES × trust Error 4.35 15.20 3.50 191 Total 199 301.55 Performance Evaluation Style PC 6.2 BC NA Low 6.5 6.3 Trust Medium 5.5 (n = 25) 4.6 (n=20) 5.6 (n = 30) 4.8 (n = 25) 5.3 (n=15) 4.7 (n 15) High