Management accounting in the laboratory and in social context: Four contrasts, 1975–2014
Author
Abstract
Suggested Citation
DOI: 10.1016/j.aos.2015.08.001
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Brown, C, 1983. "Effects Of Dynamic Task Environment On The Learning Of Standard Cost Variance Significance," Journal of Accounting Research, Wiley Blackwell, vol. 21(2), pages 413-431.
- Kahneman, Daniel & Knetsch, Jack L & Thaler, Richard H, 1986. "Fairness and the Assumptions of Economics," The Journal of Business, University of Chicago Press, vol. 59(4), pages 285-300, October.
- Magee, Rp & Dickhaut, Jw, 1978. "Effects Of Compensation Plans On Heuristics In Cost Variance Investigations," Journal of Accounting Research, Wiley Blackwell, vol. 16(2), pages 294-314.
- Brown, Jason L. & Fisher, Joseph G. & Sooy, Matthew & Sprinkle, Geoffrey B., 2014. "The effect of rankings on honesty in budget reporting," Accounting, Organizations and Society, Elsevier, vol. 39(4), pages 237-246.
- Dyckman, Thomas R. & Hoskin, Robert E. & Swieringa, Robert J., 1982. "An accounting change and information processing changes," Accounting, Organizations and Society, Elsevier, vol. 7(1), pages 1-11, January.
- 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.
- Wendy J. Bailey & Gary Hecht & Kristy L. Towry, 2011. "Dividing the Pie: The Influence of Managerial Discretion Extent on Bonus Pool Allocation," Contemporary Accounting Research, John Wiley & Sons, vol. 28(5), pages 1562-1584, December.
- Wilner, Neil & Birnberg, Jacob, 1986. "Methodological problems in functional fixation research: Criticism and suggestions," Accounting, Organizations and Society, Elsevier, vol. 11(1), pages 71-80, January.
- Young, Sm, 1985. "Participative Budgeting - The Effects Of Risk-Aversion And Asymmetric Information On Budgetary Slack," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 829-842.
- Christensen, Mark & Skærbæk, Peter, 2010. "Consultancy outputs and the purification of accounting technologies," Accounting, Organizations and Society, Elsevier, vol. 35(5), pages 524-545, July.
- Jeffrey Hales & Michael G. Williamson, 2010. "Implicit Employment Contracts: The Limits of Management Reputation for Promoting Firm Productivity," Journal of Accounting Research, Wiley Blackwell, vol. 48(1), pages 51-80, March.
- Roberts, John & Scapens, Robert, 1985. "Accounting systems and systems of accountability -- understanding accounting practices in their organisational contexts," Accounting, Organizations and Society, Elsevier, vol. 10(4), pages 443-456, October.
- Uecker, Wc, 1982. "The Quality Of Group-Performance In Simplified Information Evaluation," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 388-402.
- Bloom, Robert & Elgers, Pieter T. & Murray, Dennis, 1984. "Functional fixation in product pricing: A comparison of individuals and groups," Accounting, Organizations and Society, Elsevier, vol. 9(1), pages 1-11, January.
- Ansari, Sl, 1976. "Behavioral Factors In Variance Control - Report On A Laboratory Experiment," Journal of Accounting Research, Wiley Blackwell, vol. 14(2), pages 189-211.
- Hopwood, Anthony G., 1983. "On trying to study accounting in the contexts in which it operates," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 287-305, May.
- Clara Xiaoling Chen & Tatiana Sandino, 2012. "Can Wages Buy Honesty? The Relationship Between Relative Wages and Employee Theft," Journal of Accounting Research, Wiley Blackwell, vol. 50(4), pages 967-1000, September.
- Jeffrey Hales & Michael G. Williamson, 2010. "Implicit Employment Contracts: The Limits of Management Reputation for Promoting Firm Productivity," Journal of Accounting Research, Wiley Blackwell, vol. 48(1), pages 147-176, March.
- Armin Falk, 2007. "Gift Exchange in the Field," Econometrica, Econometric Society, vol. 75(5), pages 1501-1511, September.
- Shujun Ding & Philip Beaulieu, 2011. "The Role of Financial Incentives in Balanced Scorecard‐Based Performance Evaluations: Correcting Mood Congruency Biases," Journal of Accounting Research, Wiley Blackwell, vol. 49(5), pages 1223-1247, December.
- Cooper, David J. & Hayes, David & Wolf, Frank, 1981. "Accounting in organized anarchies: Understanding and designing accounting systems in ambiguous situations," Accounting, Organizations and Society, Elsevier, vol. 6(3), pages 175-191, July.
- Qu, Sandy Q. & Cooper, David J., 2011. "The role of inscriptions in producing a balanced scorecard," Accounting, Organizations and Society, Elsevier, vol. 36(6), pages 344-362.
- Loft, Anne, 1986. "Towards a critical understanding of accounting: The case of cost accounting in the U.K., 1914-1925," Accounting, Organizations and Society, Elsevier, vol. 11(2), pages 137-169, March.
- Paul Fischer & Steven Huddart, 2008. "Optimal Contracting with Endogenous Social Norms," American Economic Review, American Economic Association, vol. 98(4), pages 1459-1475, September.
- Neumann, Br & Friedman, La, 1978. "Opportunity Costs - Further Evidence Through An Experimental Replication," Journal of Accounting Research, Wiley Blackwell, vol. 16(2), pages 400-410.
- Bryan K. Church & R. Lynn Hannan & Xi (Jason) Kuang, 2014. "Information Acquisition and Opportunistic Behavior in Managerial Reporting," Contemporary Accounting Research, John Wiley & Sons, vol. 31(2), pages 398-419, June.
- Rowe, Casey & Birnberg, Jacob G. & Shields, Michael D., 2008. "Effects of organizational process change on responsibility accounting and managers' revelations of private knowledge," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 164-198.
- Hilton, Rw & Swieringa, Rj & Hoskin, Re, 1981. "Perception Of Accuracy As A Determinant Of Information Value," Journal of Accounting Research, Wiley Blackwell, vol. 19(1), pages 86-108.
- Harrell, Adrian M. & Klick, Harold D., 1980. "Comparing the impact of monetary and nonmonetary human asset measures on executive decision making," Accounting, Organizations and Society, Elsevier, vol. 5(4), pages 393-400, October.
- Brian Mittendorf, 2008. "Infectious Ethics: How Upright Employees Can Ease Concerns of Tacit Collusion," The Journal of Law, Economics, and Organization, Oxford University Press, vol. 24(2), pages 356-370, October.
- Friedman, La & Neumann, Br, 1980. "The Effects Of Opportunity Costs On Project Investment Decisions - A Replication And Extension," Journal of Accounting Research, Wiley Blackwell, vol. 18(2), pages 407-419.
- Jacobs, Fh, 1978. "Evaluation Of Effectiveness Of Some Cost Variance Investigation Models," Journal of Accounting Research, Wiley Blackwell, vol. 16(1), pages 190-203.
- Ashton, Rh, 1981. "A Descriptive Study Of Information Evaluation," Journal of Accounting Research, Wiley Blackwell, vol. 19(1), pages 42-61.
- Jongwoon (Willie) Choi & Gary W. Hecht & William B. Tayler, 2013. "Strategy Selection, Surrogation, and Strategic Performance Measurement Systems," Journal of Accounting Research, Wiley Blackwell, vol. 51(1), pages 105-133, March.
- Brown, C, 1981. "Human Information-Processing For Decisions To Investigate Cost Variances," Journal of Accounting Research, Wiley Blackwell, vol. 19(1), pages 62-85.
- Michael G. Williamson, 2008. "The Effects of Expanding Employee Decision Making on Contributions to Firm Value in an Informal Reward Environment," Contemporary Accounting Research, John Wiley & Sons, vol. 25(4), pages 1183-1209, December.
- Jackson, Scott B. & Rodgers, Theodore C. & Tuttle, Brad, 2010. "The effect of depreciation method choice on asset selling prices," Accounting, Organizations and Society, Elsevier, vol. 35(8), pages 757-774, November.
- Sprinkle, Geoffrey B., 2003. "Perspectives on experimental research in managerial accounting," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 287-318.
- Hoskin, Re, 1983. "Opportunity Cost And Behavior," Journal of Accounting Research, Wiley Blackwell, vol. 21(1), pages 78-95.
- William B. Tayler & Robert J. Bloomfield, 2011. "Norms, Conformity, and Controls," Journal of Accounting Research, Wiley Blackwell, vol. 49(3), pages 753-790, June.
- Luft, Joan & Shields, Michael D., 2003. "Erratum to "Mapping management accounting: graphics and guidelines for theory-consistent empirical research" [Accounting Organizations and Society 28 (2003) 169-249]," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 815-815.
- Khim Kelly, 2010. "Accuracy of Relative Weights on Multiple Leading Performance Measures: Effects on Managerial Performance and Knowledge," Contemporary Accounting Research, John Wiley & Sons, vol. 27(2), pages 577-608, June.
- Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 5-27, January.
- Libby, R, 1976. "Discussion Of Cognitive Changes Induced By Accounting Changes - Experimental-Evidence On Functional Fixation Hypothesis," Journal of Accounting Research, Wiley Blackwell, vol. 14, pages 18-24.
- Chang, Linda & Cheng, Mandy & Trotman, Ken T., 2008. "The effect of framing and negotiation partner's objective on judgments about negotiated transfer prices," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 704-717.
- Heath, Chip & Fennema, M. G., 1996. "Mental Depreciation and Marginal Decision Making," Organizational Behavior and Human Decision Processes, Elsevier, vol. 68(2), pages 95-108, November.
- Ashton, Rh, 1976. "Cognitive Changes Induced By Accounting Changes - Experimental-Evidence On Functional Fixation Hypothesis," Journal of Accounting Research, Wiley Blackwell, vol. 14, pages 1-17.
- Hilton, Rw & Swieringa, Rj, 1981. "Perception Of Initial Uncertainty As A Determinant Of Information Value," Journal of Accounting Research, Wiley Blackwell, vol. 19(1), pages 109-119.
- Gary Hecht & Ivo Tafkov & Kristy L. Towry, 2012. "Performance Spillover in a Multitask Environment," Contemporary Accounting Research, John Wiley & Sons, vol. 29(2), pages 563-589, June.
- Tiller, Mg, 1983. "The Dissonance Model Of Participative Budgeting - An Empirical Exploration," Journal of Accounting Research, Wiley Blackwell, vol. 21(2), pages 581-595.
- Brown, Clifton, 1985. "Causal reasoning in performance assessment: Effects of cause and effect temporal order and covariation," Accounting, Organizations and Society, Elsevier, vol. 10(3), pages 255-266, July.
- Zimmerman, Jerold L., 2001. "Conjectures regarding empirical managerial accounting research," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 411-427, December.
- Thompson, Leigh & Loewenstein, George, 1992. "Egocentric interpretations of fairness and interpersonal conflict," Organizational Behavior and Human Decision Processes, Elsevier, vol. 51(2), pages 176-197, March.
- March, James G., 1987. "Ambiguity and accounting: The elusive link between information and decision making," Accounting, Organizations and Society, Elsevier, vol. 12(2), pages 153-168, March.
- Khim Kelly, 2010. "Accuracy of Relative Weights on Multiple Leading Performance Measures: Effects on Managerial Performance and Knowledge," Contemporary Accounting Research, John Wiley & Sons, vol. 27(2), pages 347-347, June.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Paula M. G. Veen-Dirks & Marijke C. Leliveld & Wesley Kaufmann, 2021. "The effect of enabling versus coercive performance measurement systems on procedural fairness and red tape," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(2), pages 269-294, June.
- 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.
- Markus Jung & Mischa Seiter, 2021. "Towards a better understanding on mitigating algorithm aversion in forecasting: an experimental study," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(4), pages 495-516, December.
- Cardinaels, Eddy & Maas, Victor & Kramer, Stephan, 2024. "Navigating through the noise: The effect of color-coded performance feedback on decision making," Other publications TiSEM a7dcee4e-fb2d-4b62-bf44-c, Tilburg University, School of Economics and Management.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- 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.
- 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.
- Sprinkle, Geoffrey B., 2003. "Perspectives on experimental research in managerial accounting," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 287-318.
- Kilfoyle, Eksa & Richardson, Alan J., 2011. "Agency and structure in budgeting: Thesis, antithesis and synthesis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 183-199.
- Power, Michael, 2015. "How accounting begins: Object formation and the accretion of infrastructure," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 43-55.
- Hall, Matthew, 2010. "Accounting information and managerial work," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 301-315, April.
- Bernhard Hirsch, 2007. "Wertorientiertes Berichtswesen – Theoretisches Konzept versus praktische Umsetzung," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 18(2), pages 161-185, August.
- David T. Dearman & Michael D. Shields, 2005. "Avoiding Accounting Fixation: Determinants of Cognitive Adaptation to Differences in Accounting Method," Contemporary Accounting Research, John Wiley & Sons, vol. 22(2), pages 351-384, June.
- Arunachalam, Vairam & Beck, Grant, 2002. "Functional fixation revisited: the effects of feedback and a repeated measures design on information processing changes in response to an accounting change," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 1-25.
- Hall, Matthew, 2010. "Accounting information and managerial work," LSE Research Online Documents on Economics 28539, London School of Economics and Political Science, LSE Library.
- Allan Hansen, 2011. "Relating performative and ostensive management accounting research," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(2), pages 108-138, June.
- Baxter, Jane & Chua, Wai Fong, 2003. "Alternative management accounting research--whence and whither," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 97-126.
- Waller, William S. & Shapiro, Brian & Sevcik, Galen, 1999. "Do cost-based pricing biases persist in laboratory markets?," Accounting, Organizations and Society, Elsevier, vol. 24(8), pages 717-739, November.
- Christian Daumoser & Bernhard Hirsch & Matthias Sohn, 2018. "Honesty in budgeting: a review of morality and control aspects in the budgetary slack literature," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(2), pages 115-159, August.
- Martinez, Daniel E. & Cooper, David J., 2019. "Assembling performance measurement through engagement," Accounting, Organizations and Society, Elsevier, vol. 78(C).
- Christoph Feichter & Isabella Grabner, 2020. "Empirische Forschung zu Management Control – Ein Überblick und neue Trends [Empirical Management Control Reserach—An Overview and Future Directions]," Schmalenbach Journal of Business Research, Springer, vol. 72(2), pages 149-181, June.
- Robson, Keith & Ezzamel, Mahmoud, 2023. "The cultural fields of accounting practices: Institutionalization and accounting changes beyond the organization," Accounting, Organizations and Society, Elsevier, vol. 104(C).
- Ahrens, Thomas & Chapman, Christopher S., 2006. "Doing qualitative field research in management accounting: Positioning data to contribute to theory," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 819-841, November.
- Burney, Laurie L. & Henle, Christine A. & Widener, Sally K., 2009. "A path model examining the relations among strategic performance measurement system characteristics, organizational justice, and extra- and in-role performance," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 305-321, April.
- Vergoossen, R. G. A., 1997. "Changes in accounting policies and investment analysts' fixation on accounting figures," Accounting, Organizations and Society, Elsevier, vol. 22(6), pages 589-607, August.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:aosoci:v:49:y:2016:i:c:p:9-20. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/aos .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.