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Decision Difficulty: Effects of Procedural and Outcome Accountability

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  • Yinlong Zhang
  • Vikas Mittal

Abstract

We propose that accountability type moderates the perceived difficulty of choosing from worse than reference or better than reference options. Study 1 demonstrates that the difference in perceived difficulty for deciding between such options is attenuated under procedural accountability but enhanced under outcome accountability. Study 2 shows that the differential effect accountability type is stronger under low attractiveness than under high attractiveness. Collectively, they show the importance of distinguishing procedural and outcome accountability in consumer decisions. (c) 2005 by JOURNAL OF CONSUMER RESEARCH, Inc..

Suggested Citation

  • Yinlong Zhang & Vikas Mittal, 2005. "Decision Difficulty: Effects of Procedural and Outcome Accountability," Journal of Consumer Research, Journal of Consumer Research Inc., vol. 32(3), pages 465-472, December.
    • Handle: RePEc:oup:jconrs:v:32:y:2005:i:3:p:465-472
    DOI: 10.1086/497558
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    Cited by:

    1. Biswas, Dipayan & Pechmann, Cornelia, 2012. "What do these clinical trial results mean? How product efficacy judgments are affected by data partitioning, framing, and quantification," Organizational Behavior and Human Decision Processes, Elsevier, vol. 117(2), pages 341-350.
    2. Jungkeun Kim & Jae-Eun Kim & Jongwon Park, 2012. "Effects of cognitive resource availability on consumer decisions involving counterfeit products: The role of perceived justification," Marketing Letters, Springer, vol. 23(3), pages 869-881, September.
    3. Kwon, Kyoung-Nan & Lee, Jinkook, 2009. "The effects of reference point, knowledge, and risk propensity on the evaluation of financial products," Journal of Business Research, Elsevier, vol. 62(7), pages 719-725, July.
    4. 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.
    5. Michael L. McDonald & Poonam Khanna, 2013. "When Will They Learn? An Accountability Theory Perspective On The Effects Of Board Of Director Decision Monitoring On Ceo Learning," Working Papers 0215mgt, College of Business, University of Texas at San Antonio.

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