| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 1-10 |
| Abstraksi Narasi | : | The purpose of this paper is to trace the growth of the behavioral paradigm in accounting. By examining the change in several measurable variables, I show that there has been a substantial increase in the impact of this paradigm over the period studied. This growth is documented by increases not only in the number of faculty selecting the bahavioral designation to identify their area of interest, but also by the percentage who self identify. The increasing impact of the behavioral paradigm is also supported by an increase in the number and proportion of the articles using this approach that appear in the more prestigious accounting journals. I also document a series of events that have occurred over a more extended period of time that supported and contributed to the rise of behavioral science in the activities of accounting scholars. Finally, I take a look to the future. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 207-233 |
| Abstraksi Narasi | : | Many business tasks are performed by people interacting in groups. While research on the effects of group interaction on task performance has been called for, few such studies have been done. Most studies conducted in audit settings stress that group interaction should result in performance gain. However, psycology literature also indicates that group interaction could result in reduced performance as a result of pocess loss. This paper explores decision processes of interacting audit groups and individual auditors when conducting analytical procedures. A model of group performance adapted from Steiner (1972) (Steiner`s model) helps frame group process gain and loss issues. Decision process data are gathered from groups of auditors using think-aloud verbal protocols. Group decision processes and performance are compared to those of individual auditors from a prior study. Results indicate that groups exhibited some process gain (e.g., from knowledge pooling), which contributed to improved performance. However, process loss caused several groups to fail to select a correct hypothesis that had been considered, thereby preventing them from achieving their full potential. Specific sources of process gain and loss contributing to differential group performance are discussed, along with implications for audit practice regarding maximizing process gain and reducing process loss. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 27-46 |
| Abstraksi Narasi | : | The focus of control systems has shifted from the problem of controlling the individual/ task to the problem of controlling the organization. This change is due to the dynamic nature of the environment within which organizations now exist. This paper discusses the impact of that change on the organization`s control system. The primary impact has been on the role of feedback in the system. Feedback no longer serves to facilitate the control system`s convergence to equilibrium. In a dynamic setting, feedback is the vehicle through which "adaptive controls" and "playfulness" facilitate change and alter the nature of controls. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 270-277 |
| Abstraksi Narasi | : | This paper analyzes peer relationships in work settings by examining 16 peer relationships in a southwestern city shortly after the merger of two international accounting firms. We conducted a field study to examine why individuals form and keep peer relationships within the context of organizational and task uncertainty created by merger. We found the functions performed by peer relationships were almost exclusively concentrated in the psychosocial area during the merger. The utilization of peer relationships was spread broadly across the firm, irrespective of education, experience or organizational level. The formation and maintenance of peer relationships appears to be an important reaction to the uncertainty and learning requirements imposed by the merger process. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 182-200 |
| Abstraksi Narasi | : | Prior research suggests that accounting decision makers are often unwilling to rely on decision aids, limiting their intended effectiveness. This study examines involvement in the aid`s development as a mechanism for decreasing decision-makers` resestance to decision aids. We investigate whether the act of choosing the information for the decision aid increases decision aid reliance, and then examine the resulting impact of involvement on performance. As expected, decision makers were more willing to rely on a decision aid based on information they had selected then were decision makers with-out this type of involvement. However, the information chosen resulted in decision aids with lower predictive accuracy than the optimal decision aid. Although there were no significant differences in absolute performance related to information choice, there were significant performance improvements relative to the quality of the decision aid. These results highlight the importance of evaluating both decision aid reliance and predictive validity in determining decision aid success. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 78-93 |
| Abstraksi Narasi | : | Healthcare organizations today face a myriad of challenges as they attempt to adapt to demands for improved quality and reduced cost. Their responses to these pressures provide accounting, behavior and organization (ABO) researchers an excellent laboratory in which to examine changes that also confront many other service organizations. Distinctive features that make this laboratory an appealing one are existence of systematic, large-scale databases, the special role of teams and physicians and the current state of cost accounting information. Current empirical research in this area is described and categorized with an eye toward future research opportunities. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 47-64 |
| Abstraksi Narasi | : | This paper examines the link between contingency theory and management control systems. Contingency theory states that the design and use of control systems is dependent upon the context of the organizational setting. A better match between the control system to the contingency variable is hypothesized to result in increased organizational performance. This paper identifies contingent control variables, defines the boundaries of control systems, and categorizes prior work by the analysis complexity. Even though this research stream has provided useful insights, many of the results are tentative and less than definitive. This paper concludes by proposing ways to strengthen contingency theory results. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 278-282 |
| Abstraksi Narasi | : | - |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 263-269 |
| Abstraksi Narasi | : | - |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 234-239 |
| Abstraksi Narasi | : | - |
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