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The first purpose of this study was to investigate the effect of superior's belief about possibility of subordinate's ability change on subordinate's failure tolerance, self efficacy, and negative feedback acceptance. The second purpose was to examine the mediating effect of subordinate's learning goal orientation on the relationship between superior's belief about possibility of subordinate's ability change and subordinate's failure tolerance, self efficacy, and negative feedback acceptance. The third purpose was to examine the moderating effect of subordinate's gender on the relationship between superior's belief about possibility of subordinate's ability change and subordinate's learning goal orientation. Data were collected from 246 employees in a number of companies. It was found that superior's belief about possibility of subordinate's ability change is positively related to subordinate's failure tolerance and negative feedback acceptance, but superior's belief about possibility of subordinate's ability change is not related to subordinate's self efficacy. Learning goal orientation partially mediated the relationship between superior's belief about possibility of subordinate's ability change and subordinate's failure tolerance, negative feedback acceptance. Learning goal orientation fully mediated the relationship between superior's belief about possibility of subordinate's ability change and subordinate's self efficacy. And gender moderated the relationship between superior's belief about possibility of subordinate's ability change and subordinate's learning goal orientation because the positive relationship between two variables is stronger in the case of male subordinate than female subordinate. Finally, the implication of this study and the direction for future research were discussed.
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