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The effects of process and outcome accountability on judgment process and performance

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  • Langhe, Bart de
  • van Osselaer, Stijn M.J.
  • Wierenga, Berend

Abstract

This article challenges the view that it is always better to hold decision makers accountable for their decision process rather than their decision outcomes. In three multiple-cue judgment studies, the authors show that process accountability, relative to outcome accountability, consistently improves judgment quality in relatively simple elemental tasks. However, this performance advantage of process accountability does not generalize to more complex configural tasks. This is because process accountability improves an analytical process based on cue abstraction, while it does not change a holistic process based on exemplar memory. Cue abstraction is only effective in elemental tasks (in which outcomes are a linear additive combination of cues) but not in configural tasks (in which outcomes depend on interactions between the cues). In addition, Studies 2 and 3 show that the extent to which process and outcome accountability affect judgment quality depends on individual differences in analytical intelligence and rational thinking style.

Suggested Citation

  • Langhe, Bart de & van Osselaer, Stijn M.J. & Wierenga, Berend, 2011. "The effects of process and outcome accountability on judgment process and performance," Organizational Behavior and Human Decision Processes, Elsevier, vol. 115(2), pages 238-252, July.
    • Handle: RePEc:eee:jobhdp:v:115:y:2011:i:2:p:238-252
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    References listed on IDEAS

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    2. Siegel-Jacobs, Karen & Yates, J. Frank, 1996. "Effects of Procedural and Outcome Accountability on Judgment Quality," Organizational Behavior and Human Decision Processes, Elsevier, vol. 65(1), pages 1-17, January.
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    Citations

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    Cited by:

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    2. van Rinsum, M., 2019. "Utilizing Incentives and Accountability: In Control in Control?," ERIM Inaugural Address Series Research in Management EIA 2019-078-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam..
    3. Welton Chang & Pavel Atanasov & Shefali Patil & Barbara A. Mellers & Philip E. Tetlock, 2017. "Accountability and adaptive performance under uncertainty: A long-term view," Judgment and Decision Making, Society for Judgment and Decision Making, vol. 12(6), pages 610-626, November.
    4. Min, Kyeong Sam, 2014. "Reviewers are not perfect but could they try harder?," Journal of Business Research, Elsevier, vol. 67(9), pages 1967-1970.
    5. William T Self & Gregory Mitchell & Barbara A Mellers & Philip E Tetlock & J Angus D Hildreth, 2015. "Balancing Fairness and Efficiency: The Impact of Identity-Blind and Identity-Conscious Accountability on Applicant Screening," PLOS ONE, Public Library of Science, vol. 10(12), pages 1-17, December.
    6. Lu-Ming Tseng, 2019. "How Implicit Ethics Institutionalization Affects Ethical Selling Intention: The Case of Taiwan’s Life Insurance Salespeople," Journal of Business Ethics, Springer, vol. 158(3), pages 727-742, September.
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    8. Bart de Langhe & Stefano Puntoni, 2015. "Bang for the Buck: Gain-Loss Ratio as a Driver of Judgment and Choice," Management Science, INFORMS, vol. 61(5), pages 1137-1163, May.
    9. Mina Ličen & Sergeja Slapničar, 2022. "Can process accountability mitigate myopic biases? An experimental analysis," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(1), pages 1-26, March.
    10. Losecaat Vermeer, Annabel B. & Boksem, Maarten A.S. & Sanfey, Alan G., 2020. "Third-party decision-making under risk as a function of prior gains and losses," Journal of Economic Psychology, Elsevier, vol. 77(C).
    11. Peecher, Mark E. & Solomon, Ira & Trotman, Ken T., 2013. "An accountability framework for financial statement auditors and related research questions," Accounting, Organizations and Society, Elsevier, vol. 38(8), pages 596-620.
    12. Brian P. Gill & Jennifer S. Lerner & Paul Meosky, "undated". "Re-Imagining Accountability in K-12 Education: A Behavioral Science Perspective," Mathematica Policy Research Reports d0c19d0709b641259fe391b2e, Mathematica Policy Research.
    13. Janina A. Hoffmann & Wolfgang Gaissmaier & Bettina von Helversen, 2017. "Justifying the judgment process affects neither judgment accuracy, nor strategy use," Judgment and Decision Making, Society for Judgment and Decision Making, vol. 12(6), pages 627-641, November.
    14. Casenave, Eric & Klarmann, Martin, 2020. "The accountability paradox: How holding marketers accountable hinders alignment with short-term marketing goals," Journal of Business Research, Elsevier, vol. 112(C), pages 95-108.
    15. Wierenga, Berend, 2011. "Managerial decision making in marketing: The next research frontier," International Journal of Research in Marketing, Elsevier, vol. 28(2), pages 89-101.
    16. Dalla Via, Nicola & Perego, Paolo & van Rinsum, Marcel, 2019. "How accountability type influences information search processes and decision quality," Accounting, Organizations and Society, Elsevier, vol. 75(C), pages 79-91.
    17. Kausel, Edgar E. & Culbertson, Satoris S. & Leiva, Pedro I. & Slaughter, Jerel E. & Jackson, Alexander T., 2015. "Too arrogant for their own good? Why and when narcissists dismiss advice," Organizational Behavior and Human Decision Processes, Elsevier, vol. 131(C), pages 33-50.
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