| Nama Pengarang | : | Andrew D. Schiff, L. Richard Hoffman, Koonce, Lisa, Fred Phillips, Cynthia Jeffrey, Nancy Weatherholt, Sue Ravenscroft, Susan Haka, Ken T. Trotman, Arnold Wright, Robert J. Swieringa, William R. Pasewark, Strawser, Jerry R., Hossein Nouri, Parker, Robert J., Tina Y. Mills, Stacey M. Whitecotton, Arijit Mukherji, Michael K. Shaub |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 134-153 |
| Abstraksi Narasi | : | The need for more nonfinancial measures of performance in management accounting has been widely expressed. but there is also a need for better understanding of how financial and nonfinancial measures are actually used. this study explores the ways in wich a group of executives incorporated both financial and nonfinancial measures in their performance judgment policies. The experimental stimuli consisted of 51 cases. Each case contained eigh cues which described the performance of a hypothetical department. Four cues were financial measures, and four were nonfinancial measures. After each case, each subject rated the peerformance of the department and the performance of its manager. Most subjects utilized both types of cues in their department and manager ratings. Of particular interest, the variance in the manager ratings explained by the nonfinancial cues significantly exceeded the variance explained by the financial cues, and the judgment policies for the department ratings differed significantly from the policies for the manager ratings. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 65-79 |
| Abstraksi Narasi | : | Not-for-profit organizations are concerned about their employees` organizational commitment, especially in difficult economic times. If economic difficulties force the use of more "for profit" budgeting and performance evaluation measures, maintaining commitment may be even more problematic. Consequently, the present study was undertaken in a not-for-profit organization that had recently implemented "for profit" control techniques and was designed to determine: (1) the effects of three budgetary management styles (profit-conscious, budget-constrained, and relatedness) and crisis on organizational commitment, and (2) if feelings of role stress moderate those relationships. Three hundred forty-four non-supervisory employees of a large charitable organization were surveyed, and the results revealed that the relatedness budgetary management style was positively and directly related to organizational commitment, while profit-conscious and budget-constrained styles and orggganizational crisis were indirectly related to organizational commitment.These results suggest that this organizational commitment. These results suggest that this organization had not yet successfully implemented their new, "for profit" approach. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 1-16 |
| Abstraksi Narasi | : | This experimental study tests the predicted effects of three performance-contingent control mechanisms on a subordinate`s misrepresentations of his or her private information to his or her superior: linier profit sharing, linier profit sharing plus a probalistic management audit, and Groves. The results show that linier profit sharing together with a probabillistic management audit significantly reduces the rate of subordinate misrepresentations compared to a mecanism with only a linier profit sharing scheme. The results also show that linear profit sharing in conjunction with probabilistic management audit is more effective at deterring subordinate misrepresentations than is the Groves scheme. These result provide support for the conjecture that a set of controls wich individually are imperfect can be as affective as a more complex control mechanism used alone. An implication is that there is need for additional research that examines sets of controls as opposed to studies that focus on a single control. the results also provide a rationale for the frequently observed practice of firms using linear profit sharing pay schemes and probabilistic management audits, as opposed to the more complex control mechanisms developed by analytical research. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 17-36 |
| Abstraksi Narasi | : | Recent studies have examined external auditors` cognitive abilities, including their abilities to generate financial-statement errors from long-term memory (LTM). Although internal auditors typically perform some financial auditing, no research study has investigated their abilities to generate financial-statement errors from LTM. the purpose of this study is to investigate (1) the Quality of errors generated by internal auditors and (2) the effect of an inherited error on their generation of additional errors. We conducted a laboratory experiment and found that the quality of errors generated by internal auditors is affected by whether they have prior public accounting experience. In addition, we found limited evidence that an inherited error interferes with internal auditors` generation of additional errors from the same transaction cycle as that of the inherited error. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 104-121 |
| Abstraksi Narasi | : | The cognitive process by which individuals react to an failure can be depicted as the mental simulation of counterfactual scenarios. further, the extent to wich an alternative outcome can be imagined is proposed to influence responsibility assessments related to an audit failure. Participants in an experiment assessed responsibility for an audit failure in a courtroom scenario. Three factors predicted to affect counterfactual simulation were manipulated in the experiment: pre-outcome unusualness, existence of a close counterfactual, and alterability of the outcome. Responsibility assessments were observed to be influenced by the interactions of these factors. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 122-161 |
| Abstraksi Narasi | : | This paper develops a power control contingency framework of accounting to identify and describe the types of control exchange systems in complex organizations. /the paper makes the basic assumtion that resource allocation is critical to planning and control processes. the framework is an intergrated approach that incorporates both the structural-funstional (SF)-rational and conflict-pluralistic (CP)-political choice models of social organizations in order to study control systems as exchange processes in complex organizations. The power control framework proposes that the type of resource exchange: cooperative, competitive, distributive and unequal, that occurs in organizational decisions is a function of both the basis of power: SF-rational or CP-political, and the perceived availability of resources: relative slack or relative scarcity. However, the framework recognizes the diversity of organizational control systems and does not claim to address all forms of control systems. It suggests that the classification of control systems as forms of resource exchange depends on the dominant characteristics of a given organization. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 37- 64 |
| Abstraksi Narasi | : | This study examines differences in the ethical decision-making of auditors in one multinational public accounting firm. Subjects were drawn from there groups; Latin America, Japan, and the United States, thatn have been shown by Hofstede (1980, 1991) to differ on important cultural dimensions expected to influence ethical decision-making. subjects were presented with questionnaires (translated into the appropriate languages) containing eight vignettes, each describing a possibly questionable action related to public accounting practice. For each vignette, subjects provided three responses: the likelihood i) that they would perform the action. The strongest differences emerged in the Latin-U. S.comparisons, countries that differed most on the individualism and power distance dimensions. The results of the study supported our expectations that culture was related to differences in both subjects` ethical evaluations, and in the likelihood that they or their colleagues would perform the action. We also found evidence of a social desirability bias in all three groups, and that its magnitude varies between countries. Implications of this for future cross-cultural behavioral and accounting ethics research are discussed. |
| Nama Pengarang | : | Strawser, Robert H., Sarah A. Reed, Joyce A. Strawser, Cohen, Jeffrey R., Laurie W. Pant, David J. Sharp, Seleshi Sisaye, Morina Rennie, Church, Bryan K., Arnold Schneider, Michael D. Shields, Chee W. Chow, Mark Hirst, Frank Collins et al |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 80-103 |
| Abstraksi Narasi | : | The study employs the Shefrin and Thaler (1988) Behavioral Life-Cycle Model to examine policy makers` preferences for framing public funding requests. Five cases which relate to the public borrowing activities of a local police departmen were developed to the test the research hypotheses. four scenarios required participants to choose between two spending decisions, where durability (current consumtion versus capital goods) and concreteness (tangible versus intangible) of the purchased goods or services were systematically varied. A fifth scenario required the participants to choose between two loan repayment schedules (long-term versus short-term), given that the durability of the item financed was varied. empirical support was obtained for the perceived importance of durability and concreteness when assessing asset benefits to be achieved from a given project, as well as for the perceived attractiveness of matching long-term benefits with related costs. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 35-57 |
| Abstraksi Narasi | : | Accounting is a communication process. therefore, the measurement of meaning is of fundamental importance in accounting. Several recent studies have measured meaning in accounting and have examined the cognitive structure of meaning from various perspectives. No published research to date, however, has measured connotative meaning across different cultures or national boundaries. The proliferation of multinational enterprises and economic globalization call for greater worldwide standards of accounting. However, mandated uniformity in accounting principles does not ensure consistent understanding and application of the rules. Cross-cultural differences may afect the meaning of, and hence the application of, accounting principles. This research investigates shared meaning among North American and australian auditors for one important accounting concept,"extraordinary items". Significant differences in the cognitive structure within which meaning is held emerged for the two sets of auditors. Results also showed subtle differences in classification decisions made by the two subject groups. Thus, results indicate that cross-cultural differences are likely to influence the meaning of accounting concepts and that future research in this area is warranted. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 204-212 |
| Abstraksi Narasi | : | - |
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