Tyler and Bies (1990) argue that how leaders enact and apply formal pr
ocedures can affect perceptions of procedural fairness as much as the
formal procedures themselves. This study examined directly the extent
to which workers see either formal policies and procedures or their su
pervisors as the source most responsible for the procedural fairness t
hey receive in their performance evaluations. Group differences in the
se source perceptions between exempt and nonexempt workers were also e
xplored. Results indicate that workers attribute the responsibility fo
r procedural fairness jointly and independently to both their organiza
tion's formal policies and procedures and to their supervisors. Result
s at the group level of analysis indicate that nonexempt workers perce
ive formal policies and procedures to be more responsible for procedur
al fairness than do exempt workers. Implications of these findings are
discussed.