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Pre-SFAC No. 8, the three components of reliability are:
Procedural Justice
The concept that fair and transparent processes are crucial in decision-making contexts, leading to greater acceptance of decisions by those affected, even if the outcomes are not favorable to them.
Interactional Justice
The quality of the interpersonal treatment people receive when procedures are implemented, emphasizing respect and dignity.
Outcome Fairness
The perception among individuals that the outcomes of a decision or process are just, equitable, and appropriate.
Outcome Fairness
The perception that the results of a decision or process are distributed equitably among stakeholders.
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