| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 78-100 |
| Abstraksi Narasi | : | This study examines auditor`s probability jugments in an analytical-planning context. The conjunction rule for probabilities is used as a benchmark for examining the effects of extremity of an unexpected fluctuation in a financial ratio, plausibility of causes, audit implications of causes, and experience related knowledge on auditors` probability judgments about the possible causes of a fluctuation in the gross margin ratio. One hundred and sixteen practicing auditors with average experience of 3.2 years were provided with a four-year trend including a current observation of a key financial ratio of a hypothetical client-firm and its industry. Results indicate that auditors violated the conjunction rule more pften when the fluctuation was more extreme. The auditors apparently were influenced by an interaction between the audit implications and plausibilities of the possible causes, but not by them separately. Students, lacking knowledge of the relationships between the gross margin ratio and the underlying causes, were affected only by the audit implications. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 101-123 |
| Abstraksi Narasi | : | Limited attention has been given to examining how performance evaluators make decisions about a subordinate`s behavior. this study, grounded in attribution theory, examines the effects of subordinate`s explanation ( account ability tactics) for substandart performance on evaluation judgments. Using data from a laboratory experiment involving 88 experienced audit profesionals, a subordinate`s use of accountability tactics was hypothesized to interact with available client and subordinate information when auditors` form causal attributions. Contrary to expectation, accountability tactics were found to have a significant main effect only. Causal attributions, in turn, were found to influence both the subjects`, end-of-job performance ratings and their tendency to work with with a subordinate on future assignments. |
| Nama Pengarang | : | Mark K. Hirst, Jane A. Baxter, Steven E. Kaplan, Reckers, Philip M. J., May, Robert G., Joanna L. Ho, Thomas I. Selling, R. Murray Lindsay, E. Michael Bamber, Reckers, Philip M. J., Joseph J. Schultz, Jr, Michael K. Shaub, Don W. Finn, Munter, Paul, Robert Bricker, DeBruine, Marinus, Thomas I. Selling, Joseph Fisher, Chenhall, Robert H., Deigan Morris |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 187-210 |
| Abstraksi Narasi | : | This paper seeks to investigate the descriptive validity of theoretical typifications of how choices are made in organizational settings, and how information may be implicated in the choice process. The vehicle for investigating such theoretical schemas is a case study of a capital budgeting investment decision. Four models of choice (bounded rationality, standard operating procedures, political, and artifactual) and three roles of information (instrumental, strategic, and symbolic) are used to structure observations and to analyze the data. The major findings are that more than one model of choice is necessary to describe the choice process, similarly, more than one role of information is evident in the process. Discussion centers on the relations among choice models and roles of information. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 191 - 210 |
| Abstraksi Narasi | : | One important role of accounting information is to provide objective information to assist decision makers in evaluating the performance of their subordinates. Yet whether decision makers use accounting data in an objective fashion, independent of interpersonal factors, is an open question. The purpose of this study is to investigate whether similarities in work style (innovator versus adaptor) between a manager and a subordinate influence the manager`s causal attributions and subsequent performance evaluation for the subordinate, given accounting performance indicators. The study is conducted in an experimental setting and the research analysis used is developed within the framework of a structural equation model. The results of the study provide initial evidence that interpersonal factors such as work style similarity and personal liking moderate how supervisors use accounting information when they make performance evaluation decisions. The more similar work style between supervisor and subordinate, the more the supervisor likes the subordinate. Ths, in turn, directly influenes what the supervisor believes is the cause of the subordinate`s performance. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 43 - 53 |
| Abstraksi Narasi | : | Prior research has found that decision markers with limited experience in using the balanced scorecard (BSC) ignored measures that reflect the unique strategy of a business unit and based their performance evaluations solely on measures common across units. The purpose of this study is to investigate whether decision makers who have had training and experience in designing BSCs exhibir the same behavior. Results of an experiment show taht decision makers who are knowledgeable about the BSC attended to both common and unique measures, but placed greater emphasis on the former. These results hold in both a performance evaluation judgement and in a bonus allocation decision. We attribute these results to the knowledge participants acquired through classroom training on the design of the BSC, but cannot rule out an alternative explanation that our results differ from previous research because participants in our study were undergraduate accounting and information systems majors, rather than M.B.A. students. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 71 - 88 |
| Abstraksi Narasi | : | This paper describes a useful addition to behavioral researchers` set of research methods, supplementing and extending what can be learned from interviews, surveys, and experiments. the experiential questionnaire (EQ) is designed to study the context within which experts behave, guided by theory about that context and by extensive pre-testing with representatives of the target population of respondents. An EQ is built around expert respondents experience of their context, the world in which they function, as represented by cases they have experienced and can describe in detail. The value of the data is supplemented by having the respondents choose the cases and do much of the categorization and coding of their own responses. the EQ`s questions are worded in matter-of-fact terms familiar to the respondents, to encourage respondents to report their experienced contexts dispassionately. This paper describes the EQ methd, with examples from the mostly auditing published studies and suggestions about extensions into other areas of accounting research. the value of studying experts context is addressed as are matching of respondents and theory, designing and testing an EQ, and some threats to validity of the data resulting from an EQ. References to related research literatures are included. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 23 - 42 |
| Abstraksi Narasi | : | The defining issues test (DIT) has been popular among accounting researchers, and will surely find continued applications. The DIT-2 is still new to accounting research. Fisher and Sweeney (1998, 2002) and sweeny and fisher (1998, 1999) build upon other critical research to claim that the DIT P score is a preference measure strongly related to political beliefs. Experimental subjects, when asked to respond from strongly related to political beliefs. Experimental subjects, when asked to respon from an extremely liberal perspective or to identity the statements designed to represent the highest levels of moral judgement, tend to respond differently than under official DIT instructions. Hovewer, rest et.al. (1999) reject this approach to validity testing, claiming that appropriate tests should address the variance explained over and above other constructs. Based on random samples of CPAs in public accounting practice (741 taking the DIT in 1995 and 261 taking the DIT-2 in 2001, each of whom also responded to political preference scales) we measure the amount of variance shared by the ethical and political measures. In our samples, political position explains less ten percent of the variance in DIT and DIT-2 P scores as well as the new N2 scores, these effect sizes are small, so that the scores may not be seriously threatened by confounding. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 175 - 189 |
| Abstraksi Narasi | : | Rose and Wolfe (2000) demonstrated that decision aid design is critical to learning from decision aids, and aids taht produce less cognitive load result in superior learning by aid users compared to aids taht produce more cognitive load. The current research investigates whether a tax decision aid has differential affects on the knowledge acquisition of accounting students with varying perceived aptitudes for tax and interest in tax as a career. results indicate that participant with more interest in and perceived aptitude for tax acquire more tax-related knowledge during manual task completion than participants with less perceived aptitude and interest. Similar to prior research, decision aids generally decrease learning relative to unaided environments. When decision aids do not produce a heavy cognitive load, hovewer, participants with less perceived aptitude for and interest in tax learn as much in aided environments as they learn in unaided environments. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 111 - 131 |
| Abstraksi Narasi | : | This study uses structural equation modelling to investigate the influence of management ontrol systems (i.e. quality goal, quality feedback, and quality incentives) on quality performance, the influence of quality performance on both financial performance and customer satisfaction, and the impact of customer satisfaction on financial performance at the business unit level. Overall the results indicate substantial support for our proposed theoretical framework. Hovewer, the direct relationship between customer satisfaction and financial performance was insignificant. Further analyses indicate that quality performance mediates the relationship between management control systems and financial performance and customer satisfaction. The implications, limitations and direcrtions for future research are discusses. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 149 - 173 |
| Abstraksi Narasi | : | Many accounting judgements are diagnostic tasks in which accountants, auditors, managers, or investors discriminate among possible states and decide which one exists. to measure the accuracy of such decisions, most accounting research employs percentage correct, a measure proven to be invalid and unreliable, primarily because it does not control for response bias. This paper describes signal detection theory (SDT), a theoretical model of diagnostic tasks that has been supported empirically in many fields. SDT provides superior measures of accuracy and response bias. We discuss the benefits of employing SDT in accounting research and describe an SDT revised conclusions and important additional insights. |
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