This study tries to establish a model about the effect of allocentrism-idiocentrism on abusive supervision.We proposed that allocentrism-idiocentrism tendency of supervisor is related to likeliness of supervisor to engage in abusive behavior. Age and gender similarity between supervisor and subordinate will moderate the relationship such that the gender and age similarity will strengthen the positive relationship between idiocentrism and abusive supervision and the negative relationship between allocentrism and abusive supervision.