The Joint Effect of Organizational Identification and Internal Reporting Environment Openness on Budgetary Misreporting

IF 1.4 Q3 BUSINESS, FINANCE

Journal of Management Accounting Research Pub Date : 2024-01-01 DOI:10.2308/jmar-2023-006

Jeremy B. Lill, Michael Majerczyk, Ke Xu

引用次数: 0

Abstract

Many organizations are moving toward a more open, transparent working environment. However, a concurrent trend toward remote work in organizations could moderate the effect of this move toward organizational openness by reducing organizational identification. This study investigates the joint effect of organizational identification and reporting environment openness on managerial reporting behavior. Using an experiment, we find that weak versus strong organizational identification leads to greater slack creation in an open reporting environment, but this effect attenuates in a closed reporting environment. By speaking to the joint effect of internal reporting environment openness and organizational identification, this study contributes to our understanding of the theoretical drivers of misreporting and how they interact with concurrent trends in practice. Data Availability: The data used in this paper are available upon request.

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组织认同和内部报告环境开放性对预算虚报的共同影响

许多组织正朝着更加开放、透明的工作环境迈进。然而，组织中同时出现的远程工作趋势可能会降低组织认同感，从而影响组织开放性的效果。本研究探讨了组织认同和报告环境开放性对管理报告行为的共同影响。通过实验，我们发现在开放的报告环境中，弱组织认同和强组织认同会导致更大的懈怠，但在封闭的报告环境中，这种影响会减弱。通过探讨内部报告环境开放性和组织认同的共同影响，本研究有助于我们理解错误报告的理论驱动因素，以及它们如何与同时出现的实践趋势相互作用。数据可用性：本文使用的数据可应要求提供。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Management Accounting Research BUSINESS, FINANCE-

CiteScore

2.90

自引率

5.90%

发文量

期刊介绍： The mission of the Journal of Management Accounting Research (JMAR) is to advance the theory and practice of management accounting through publication of high-quality applied and theoretical research, using any well-executed research method. JMAR serves the global community of scholars and practitioners whose work impacts or is informed by the role that accounting information plays in decision-making and performance measurement within organizations. Settings may include profit and not-for profit organizations, service, retail and manufacturing organizations and domestic, foreign, and multinational firms. JMAR furthermore seeks to advance an understanding of management accounting in its broader context, such as issues related to the interface between internal and external reporting or taxation. New theories, topical areas, and research methods, as well as original research with novel implications to improve practice and disseminate the best managerial accounting practices are encouraged.