IDEAS home Printed from https://ideas.repec.org/a/wly/mgtdec/v19y1999i7-8p495-503.html
   My bibliography  Save this article

The human nature of management consulting: judgment and expertise

Author

Listed:
  • Andrew Watson

    (Northeastern University, Boston, USA)

  • Terence Rodgers

    (University of Massachusetts, Amherst, USA)

  • David Dudek

    (University of Massachusetts, Amherst, USA)

Abstract

Management consulting is a significant and growing feature of the society of organizations in which we live. We develop an account of 'behavioral management consulting' by applying behavioral decision theory (BDT) to consulting. We apply in particular the representativeness heuristic, confirmatory bias, and the fundamental attribution error. We then scrutinize this account of management consulting in two ways: first, in the light of extant research applying BDT to other fields of expertise, such as accounting; and second, in the light of evolutionary psychology, which has recently cast a skeptical eye on some aspects of BDT. We conclude that the BDT-based account of consulting survives this scrutiny sufficiently to warrant a program of empirical research, and identify priorities for such a program. © 1998 John Wiley & Sons, Ltd.

Suggested Citation

  • Andrew Watson & Terence Rodgers & David Dudek, 1999. "The human nature of management consulting: judgment and expertise," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 19(7-8), pages 495-503.
  • Handle: RePEc:wly:mgtdec:v:19:y:1999:i:7-8:p:495-503
    DOI: 10.1002/(SICI)1099-1468(199811/12)19:7/8<495::AID-MDE902>3.0.CO;2-3
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    References listed on IDEAS

    as
    1. Mcdaniel, Ls, 1990. "The Effects Of Time Pressure And Audit Program Structure On Audit Performance," Journal of Accounting Research, Wiley Blackwell, vol. 28(2), pages 267-285.
    2. Hogarth, Robin M., 1993. "Accounting for decisions and decisions for accounting," Accounting, Organizations and Society, Elsevier, vol. 18(5), pages 407-424, July.
    3. Shanteau, James & Stewart, Thomas R., 1992. "Why study expert decision making? Some historical perspectives and comments," Organizational Behavior and Human Decision Processes, Elsevier, vol. 53(2), pages 95-106, November.
    Full references (including those not matched with items on IDEAS)

    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. 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.
    2. Solomon, Ira & Trotman, Ken T., 2003. "Experimental judgment and decision research in auditing: the first 25 years of AOS," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 395-412, May.
    3. Joan Luft & Michael Shields, 2002. "Zimmerman's contentious conjectures: describing the present and prescribing the future of empirical management accounting research," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 795-803.
    4. Daniel R Clark & Dan Li & Dean A Shepherd, 2018. "Country familiarity in the initial stage of foreign market selection," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 49(4), pages 442-472, May.
    5. Ely Suhayati, 2012. "The Influence Of Audit Fee, Audit Time Budget Pressure And Public Accountant Attitude On The Public Accountant Dysfunctional Behavior And It’S Implication On Audit Quality Survey On “Small” Scale Publ," Journal of Global Management, Global Research Agency, vol. 4(1), pages 1-24, July.
    6. Riccardo Sartori & Andrea Ceschi, 2013. "Assessment and development centers: judgment biases and risks of using idiographic and nomothetic approaches to collecting information on people to be evaluated and trained in organizations," Quality & Quantity: International Journal of Methodology, Springer, vol. 47(6), pages 3277-3288, October.
    7. Hurley, Patrick J., 2015. "Ego depletion: Applications and implications for auditing research," Journal of Accounting Literature, Elsevier, vol. 35(C), pages 47-76.
    8. Kathryn Kadous & Yuepin (Daniel) Zhou, 2019. "How Does Intrinsic Motivation Improve Auditor Judgment in Complex Audit Tasks?," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 108-131, March.
    9. Thomas, Rodney W. & Esper, Terry L. & Stank, Theodore P., 2010. "Testing the Negative Effects of Time Pressure in Retail Supply Chain Relationships," Journal of Retailing, Elsevier, vol. 86(4), pages 386-400.
    10. Ricchiute, David N., 1997. "Effects of Judgment on Memory: Experiments in Recognition Bias and Process Dissociation in a Professional Judgment Task," Organizational Behavior and Human Decision Processes, Elsevier, vol. 70(1), pages 27-39, April.
    11. Mauldin, Elaine G. & Ruchala, Linda V., 1999. "Towards a meta-theory of accounting information systems," Accounting, Organizations and Society, Elsevier, vol. 24(4), pages 317-331, May.
    12. García Blandón, Josep & Argilés Bosch, Josep Maria, 2013. "Audit firm tenure and qualified opinions: New evidence from Spain," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 16(2), pages 118-125.
    13. Ruhnke, Klaus & Schmitz, Stefanie, 2019. "Review engagements – structure of audit firm methodology and its situational application in Germany," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 37(C).
    14. Anthony R. Bowrin & James King, 2010. "Time pressure, task complexity, and audit effectiveness," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(2), pages 160-181, January.
    15. 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.
    16. El-Hussein E. El-Masry, 2008. "Factors affecting auditors' utilization of evidential cues," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(1), pages 26-50, January.
    17. Lambert, Tamara A. & Jones, Keith L. & Brazel, Joseph F. & Showalter, D. Scott, 2017. "Audit time pressure and earnings quality: An examination of accelerated filings," Accounting, Organizations and Society, Elsevier, vol. 58(C), pages 50-66.
    18. Sjöberg, Lennart, 2002. "The distortion of beliefs in the face of uncertainty," SSE/EFI Working Paper Series in Business Administration 2002:9, Stockholm School of Economics.
    19. Robin M. Hogarth & Natalia Karelaia, 2012. "Entrepreneurial Success and Failure: Confidence and Fallible Judgment," Organization Science, INFORMS, vol. 23(6), pages 1733-1747, December.
    20. Carlos Pinho Ph.D., 2014. "The Usefulness of Analytical Procedures: An Empirical Approach in the Auditing Sector in Portugal," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 4(8), pages 25-33, August.

    More about this item

    Statistics

    Access and download statistics

    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:wly:mgtdec:v:19:y:1999:i:7-8:p:495-503. 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: Wiley Content Delivery (email available below). General contact details of provider: http://www3.interscience.wiley.com/cgi-bin/jhome/7976 .

    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.