IDEAS home Printed from https://ideas.repec.org/a/kap/jbuset/v94y2010i4p595-611.html
   My bibliography  Save this article

The Effects of Managers’ Moral Philosophy on Project Decision Under Agency Problem Conditions

Author

Listed:
  • Cheng-Li Huang
  • Bao-Guang Chang

Abstract

No abstract is available for this item.

Suggested Citation

  • Cheng-Li Huang & Bao-Guang Chang, 2010. "The Effects of Managers’ Moral Philosophy on Project Decision Under Agency Problem Conditions," Journal of Business Ethics, Springer, vol. 94(4), pages 595-611, July.
    • Handle: RePEc:kap:jbuset:v:94:y:2010:i:4:p:595-611
    DOI: 10.1007/s10551-009-0340-5
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1007/s10551-009-0340-5
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1007/s10551-009-0340-5?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Chenhall, Robert & Morris, Deigan, 1991. "The effect of cognitive style and sponsorship bias on the treatment of opportunity costs in resource allocation decisions," Accounting, Organizations and Society, Elsevier, vol. 16(1), pages 27-46.
    2. Baiman, Stanley, 1990. "Agency research in managerial accounting: A second look," Accounting, Organizations and Society, Elsevier, vol. 15(4), pages 341-371.
    3. Christopher J. Robertson & William F. Crittenden, 2003. "Mapping moral philosophies: strategic implications for multinational firms," Strategic Management Journal, Wiley Blackwell, vol. 24(4), pages 385-392, April.
    4. Harrell, Adrian & Harrison, Paul, 1994. "An incentive to shirk, privately held information, and managers' project evaluation decisions," Accounting, Organizations and Society, Elsevier, vol. 19(7), pages 569-577, October.
    5. Kanodia, C & Bushman, R & Dickhaut, J, 1989. "Escalation Errors And The Sunk Cost Effect - An Explanation Based On Reputation And Information Asymmetries," Journal of Accounting Research, Wiley Blackwell, vol. 27(1), pages 59-77.
    6. C. Chang & Sin-Hui Yen, 2007. "The Effects of Moral Development and Adverse Selection Conditions on Managers’ Project Continuance Decisions: A Study in the Pacific-Rim Region," Journal of Business Ethics, Springer, vol. 76(3), pages 347-360, December.
    7. Noreen, Eric, 1988. "The economics of ethics: A new perspective on agency theory," Accounting, Organizations and Society, Elsevier, vol. 13(4), pages 359-369, June.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Pablo Ruiz-Palomino & Ricardo Martinez-Cañas, 2011. "Supervisor Role Modeling, Ethics-Related Organizational Policies, and Employee Ethical Intention: The Moderating Impact of Moral Ideology," Journal of Business Ethics, Springer, vol. 102(4), pages 653-668, September.
    2. Christoph Endenich & Rouven Trapp, 2020. "Ethical Implications of Management Accounting and Control: A Systematic Review of the Contributions from the Journal of Business Ethics," Journal of Business Ethics, Springer, vol. 163(2), pages 309-328, May.
    3. Cheng-Li Huang & Ju-Lan Tsai, 2015. "Managerial Morality and Philanthropic Decision-Making: A Test of an Agency Model," Journal of Business Ethics, Springer, vol. 132(4), pages 795-811, December.
    4. Tabea Franziska Hirth-Goebel & Barbara E. Weißenberger, 2019. "Management accountants and ethical dilemmas: How to promote ethical intention?," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(3), pages 287-322, October.

    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.
    1. Booth, Peter & Schulz, Axel K. -D., 2004. "The impact of an ethical environment on managers' project evaluation judgments under agency problem conditions," Accounting, Organizations and Society, Elsevier, vol. 29(5-6), pages 473-488.
    2. Roodhooft, Filip & Warlop, Luk, 1999. "On the role of sunk costs and asset specificity in outsourcing decisions: a research note," Accounting, Organizations and Society, Elsevier, vol. 24(4), pages 363-369, May.
    3. Peter Gordon Roetzel & Burkhard Pedell & Daniel Groninger, 2020. "Information load in escalation situations: combustive agent or counteractive measure?," Journal of Business Economics, Springer, vol. 90(5), pages 757-786, June.
    4. Rutledge, Robert W. & Karim, Khondkar E., 1999. "The influence of self-interest and ethical considerations on managers' evaluation judgments," Accounting, Organizations and Society, Elsevier, vol. 24(2), pages 173-184, April.
    5. Jeffrey R. Cohen & Lori Holder†Webb & David J. Sharp & Laurie W. Pant, 2007. "The Effects of Perceived Fairness on Opportunistic Behavior," Contemporary Accounting Research, John Wiley & Sons, vol. 24(4), pages 1119-1138, December.
    6. Sprinkle, Geoffrey B., 2003. "Perspectives on experimental research in managerial accounting," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 287-318.
    7. C. Chang & Sin-Hui Yen, 2007. "The Effects of Moral Development and Adverse Selection Conditions on Managers’ Project Continuance Decisions: A Study in the Pacific-Rim Region," Journal of Business Ethics, Springer, vol. 76(3), pages 347-360, December.
    8. Kathryn Kadous & Lisa M. Sedor, 2004. "The Efficacy of Third†Party Consultation in Preventing Managerial Escalation of Commitment: The Role of Mental Representations," Contemporary Accounting Research, John Wiley & Sons, vol. 21(1), pages 55-82, March.
    9. Salter, Stephen B. & Sharp, David J. & Chen, Yasheng, 2013. "The moderating effects of national culture on escalation of commitment," Advances in accounting, Elsevier, vol. 29(1), pages 161-169.
    10. Matthias Mahlendorf, 2015. "Allowance for failure: reducing dysfunctional behavior by innovating accountability practices," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(3), pages 655-686, August.
    11. Salter, Stephen B. & Sharp, David J., 2001. "Agency effects and escalation of commitment: do small national culture differences matter?," The International Journal of Accounting, Elsevier, vol. 36(1), pages 33-45, February.
    12. Cheng-Li Huang & Ju-Lan Tsai, 2015. "Managerial Morality and Philanthropic Decision-Making: A Test of an Agency Model," Journal of Business Ethics, Springer, vol. 132(4), pages 795-811, December.
    13. Webb, R. Alan, 2002. "The impact of reputation and variance investigations on the creation of budget slack," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 361-378.
    14. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
    15. Stevens, Douglas E. & Thevaranjan, Alex, 2010. "A moral solution to the moral hazard problem," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 125-139, January.
    16. Marietta Peytcheva & Peter R. Gillett, 2012. "Auditor perceptions of prior involvement and reputation threats as antecedents of quality threatening audit behavior," Managerial Auditing Journal, Emerald Group Publishing, vol. 27(9), pages 796-820, October.
    17. James Westerman & Rafik Beekun & Yvonne Stedham & Jeanne Yamamura, 2007. "Peers Versus National Culture: An Analysis of Antecedents to Ethical Decision-making," Journal of Business Ethics, Springer, vol. 75(3), pages 239-252, October.
    18. Francesca Francioli & Alberto Quagli, 2021. "Management accounting change and the rise of Vespa (1884-1965)," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 2), pages 313-338.
    19. Bert Scholtens & Feng‐Ching Kang, 2013. "Corporate Social Responsibility and Earnings Management: Evidence from Asian Economies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 20(2), pages 95-112, March.
    20. 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.

    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:kap:jbuset:v:94:y:2010:i:4:p:595-611. 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: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.