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Cognitive dissonance and resistance to change: the influence of commitment confirmation and feedback on judgment usefulness of accounting systems

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  • Jermias, Johnny

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  • Jermias, Johnny, 2001. "Cognitive dissonance and resistance to change: the influence of commitment confirmation and feedback on judgment usefulness of accounting systems," Accounting, Organizations and Society, Elsevier, vol. 26(2), pages 141-160, March.
    • Handle: RePEc:eee:aosoci:v:26:y:2001:i:2:p:141-160
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    1. Nystrom, Paul C., 1977. "Managerial resistance to a management system," Accounting, Organizations and Society, Elsevier, vol. 2(4), pages 317-322, October.
    2. Malmi, Teemu, 1999. "Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms," Accounting, Organizations and Society, Elsevier, vol. 24(8), pages 649-672, November.
    3. Tiessen, P. & Waterhouse, J. H., 1983. "Towards a descriptive theory of management accounting," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 251-267, May.
    4. Foster, Benjamin P. & Ward, Terry J., 1994. "Theory of perpetual management accounting innovation lag in hierarchical organizations," Accounting, Organizations and Society, Elsevier, vol. 19(4-5), pages 401-411.
    5. Tan, Ht, 1995. "Effects Of Expectations, Prior Involvement, And Review Awareness On Memory For Audit Evidence And Judgment," Journal of Accounting Research, Wiley Blackwell, vol. 33(1), pages 113-135.
    6. Akerlof, George A & Dickens, William T, 1982. "The Economic Consequences of Cognitive Dissonance," American Economic Review, American Economic Association, vol. 72(3), pages 307-319, June.
    7. Brown, CE & Peecher, ME & Solomon, I, 1999. "Auditors' hypothesis testing in diagnostic inference tasks," Journal of Accounting Research, Wiley Blackwell, vol. 37(1), pages 1-26.
    8. Kenneth E. Knight, 1967. "A Descriptive Model of the Intra-Firm Innovation Process," The Journal of Business, University of Chicago Press, vol. 40, pages 478-478.
    9. Kennedy, J & Kleinmuntz, DN & Peecher, ME, 1997. "Determinants of the justifiability of performance in ill-structured audit tasks," Journal of Accounting Research, Wiley Blackwell, vol. 35, pages 105-123.
    10. Koehler, Jonathan J., 1993. "The Influence of Prior Beliefs on Scientific Judgments of Evidence Quality," Organizational Behavior and Human Decision Processes, Elsevier, vol. 56(1), pages 28-55, October.
    11. Swieringa, Rj & Weick, Ke, 1982. "An Assessment Of Laboratory Experiments In Accounting," Journal of Accounting Research, Wiley Blackwell, vol. 20, pages 56-101.
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    Cited by:

    1. Berend van der Kolk & Wesley Kaufmann, 2018. "Performance measurement, cognitive dissonance and coping strategies: exploring individual responses to NPM-inspired output control," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(2), pages 93-113, August.
    2. Faiers, Adam & Cook, Matt & Neame, Charles, 2007. "Towards a contemporary approach for understanding consumer behaviour in the context of domestic energy use," Energy Policy, Elsevier, vol. 35(8), pages 4381-4390, August.
    3. Johnny Jermias & Billy Kin Hoi Hu, 2020. "Overconfidence and Resistance to Abandoning Unprofitable Capital Budgeting Projects: The Effects of Autonomy, Internal Audit, and Accountability," Accounting Perspectives, John Wiley & Sons, vol. 19(2), pages 49-71, June.
    4. Li, Zhuo & Wen, Fenghua & Huang, Zhijian James, 2023. "Asymmetric response to earnings news across different sentiment states: The role of cognitive dissonance," Journal of Corporate Finance, Elsevier, vol. 78(C).
    5. Amaury Grimand & Ewan Oiry & Aurélien Ragaigne, 2012. "Les Vertus Habilitantes Et Contraignantes Du Controle : Une Comparaison De Deux Etudes De Cas De Transformation Des Outils," Post-Print hal-00690940, HAL.
    6. Bonner, Sarah E. & Sprinkle, Geoffrey B., 2002. "The effects of monetary incentives on effort and task performance: theories, evidence, and a framework for research," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 303-345.
    7. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.
    8. Paula-Elena DIACON, 2015. "Some Psychological Causes Of The Financial Crisis," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 7(2), pages 276-287, August.
    9. Lisa-Marie Wibbeke & Maik Lachmann, 2020. "Psychology in management accounting and control research: an overview of the recent literature," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(3), pages 275-328, September.
    10. Bertrand Masquefa & Pierre Teller, 2011. "The effects of uncertainty, trust, structure and resistance to change in the diffusion of management accounting innovations: an agent based modeling approach," Working Papers hal-00583488, HAL.
    11. Cédric Lesage, 2001. "Modélisation de l'imperfection dans le coût:une interprétation cognitive de résultats expérimentaux obtenus sur le modèle CVP," Revue Finance Contrôle Stratégie, revues.org, vol. 4(4), pages 59-83, December.
    12. Gulliver Lux, 2014. "Les représentations de la performance par les directeurs d’Établissement et Service Médico-­‐ Sociaux : une lecture à partir du « modèle des cités »," Post-Print hal-01899799, HAL.
    13. Thornock, Todd A., 2016. "How the timing of performance feedback impacts individual performance," Accounting, Organizations and Society, Elsevier, vol. 55(C), pages 1-11.

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