Journal of Accounting and Organizational Change最新文献

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Show me? Inspire me? Make me? An institutional theory exploration of social and environmental reporting practices 给我吗?激发我吗?让我吗?社会和环境报告实践的制度理论探索
Journal of Accounting and Organizational Change Pub Date : 2023-11-01 DOI: 10.1108/jaoc-01-2023-0013
Jacqueline Jarosz Wukich, Erica L. Neuman, Timothy J. Fogarty
{"title":"Show me? Inspire me? Make me? An institutional theory exploration of social and environmental reporting practices","authors":"Jacqueline Jarosz Wukich, Erica L. Neuman, Timothy J. Fogarty","doi":"10.1108/jaoc-01-2023-0013","DOIUrl":"https://doi.org/10.1108/jaoc-01-2023-0013","url":null,"abstract":"Purpose Albeit gradual and uneven, the emergence of social and environmental reporting by publicly held corporations has been a major development in the last few decades. This paper aims to explore patterns of the emergence of these disclosures. Using an institutional theory lens, this paper considers mimetic, normative and coercive possibilities. Design/methodology/approach US publicly traded company data from 2013 to 2019 is used to test the hypotheses. Mimetic forces are proxied with corporate board interlock frequency. Normative ones use the extent of gender diversity on corporate boards. Measures of business climate and industry regulatory sensitivity proxy coercive potentiality. Findings Studied in isolation, each of the three forces through which organizations pursue the heightened legitimacy of enhanced environmental and social disclosures has credibility. The strongest support exists for mimetic and normative mechanisms, perhaps because the US government has been reluctant to make these expanded disclosures mandatory. Research limitations/implications In the world of voluntary action, more attention to diffusion is needed. For these purposes, better proxies will be needed to study change. Social and environmental information should be separated for individual analysis. Practical implications At least in the USA, companies are attentive to what other companies are doing. There is something to be said for the ethical dimension of corporate transparency. Social implications Governmental action in this area has not been effective, at current levels. Corporate leadership is essential. Critical information is shared about disclosure by board members. Originality/value Although institutional theory makes several appearances in this area, to the best of the authors’ knowledge, the current study is the first empirical archival study to examine the three forces simultaneously, providing evidence as to the relative magnitude of each institutional force on environmental and social disclosures. Should these disclosures not be mandated by government, this study shows pathways for enhanced disclosures to continue to spread.","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135216710","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Toward an epistemology for anarchist accounting and stakeholder relationship capability: evidence from Iran 走向无政府主义会计与利益相关者关系能力的认识论:来自伊朗的证据
Journal of Accounting and Organizational Change Pub Date : 2023-10-30 DOI: 10.1108/jaoc-04-2023-0066
Hasan Valiyan, Mohammadreza Abdoli
{"title":"Toward an epistemology for anarchist accounting and stakeholder relationship capability: evidence from Iran","authors":"Hasan Valiyan, Mohammadreza Abdoli","doi":"10.1108/jaoc-04-2023-0066","DOIUrl":"https://doi.org/10.1108/jaoc-04-2023-0066","url":null,"abstract":"Purpose The purpose of this study is to investigate the effect of anarchist accounting (AA) on stakeholder relationship capability (SRC) in the context of Iranian capital market companies. Design/methodology/approach This study is based on a descriptive survey-correlation data collection method. As this study is on (AA) and (SRC) in Iran, the population of the study is made up of all financial managers and heads of the accounting department of capital market companies in Iran. Among 185 companies (Tehran Stock Exchange [TSE]), 100 companies were selected as samples which are all in the TSE. As suggested by Niles (2006), a minimum sample size of 10% of the population is generally acceptable. A questionnaire survey was adopted in obtaining primary data for this study. Thus, based on Cochran sampling techniques, 395 questionnaires were returned and became the basis of analysis. Also, partial least square was used to test the research hypothesis. Findings The statistical findings indicate the fit of the structural desirability of the factor load and according to the standardized coefficient (path coefficient), the dimensions of AA have a negative and significant effect on SRC, because the path coefficient is positive. Originality/value Theoretically, to the best of the authors’ knowledge, this study is the first research that tries to examine the stakeholder relationship capability through the link between social/political approaches with accounting procedures, an issue that has not been considered in any prior study. Also, conducting the present study in the conditions of social distrust in the Iranian capital market can be important, because the expansion of anarchist accounting helps to create a level of symmetry and equality in information disclosure and it can create value for shareholders.","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136019015","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Does the Directive of the European Union on disclosure of non-financial and diversity information improve reporting? 欧盟关于披露非财务信息和多样性信息的指令是否改善了报告?
Journal of Accounting and Organizational Change Pub Date : 2023-10-16 DOI: 10.1108/jaoc-04-2022-0071
Albert Anton Traxler, Dorothea Greiling, Margit Freinbichler, Petra Mayerhofer
{"title":"Does the Directive of the European Union on disclosure of non-financial and diversity information improve reporting?","authors":"Albert Anton Traxler, Dorothea Greiling, Margit Freinbichler, Petra Mayerhofer","doi":"10.1108/jaoc-04-2022-0071","DOIUrl":"https://doi.org/10.1108/jaoc-04-2022-0071","url":null,"abstract":"Purpose While in the past companies have voluntarily disclosed information beyond the financial bottom line, there is now a trend toward mandatory reporting in many countries. With the adoption of Directive 2014/95/EU, the European Union has taken a decisive step in this direction. However, research on the effects of these obligations is still at an early stage, particularly regarding Directive 2014/95/EU. Therefore, this paper aims to pursue the question of whether the directive has led to an improvement in reporting. Design/methodology/approach The authors analyzed the reporting of the EURO STOXX 50 companies before and after the directive entered into force. To evaluate the improvement, the authors assigned the individual Global Reporting Initiative indicators to the different information requirements of the directive. Findings Overall, the authors’ study revealed an improvement in reporting. However, this does not apply to all information categories. A significant improvement can be seen regarding the information on policies and due diligence, principal risk and non-financial key performance indicators. Institutional theory suggests that the observed improvements among these reporting-experienced companies can be understood as the result of coercive pressure triggered by the directive’s requirements. Originality/value The authors’ study contributes to the debate on the impact of non-financial reporting obligations by providing empirical insights into the effects of Directive 2014/95/EU. These insights can inform political and managerial decision-making, particularly in view of increasing reporting obligations.","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136142192","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Corporate reporting on the Sustainable Development Goals: a structured literature review and research agenda 关于可持续发展目标的企业报告:结构化文献综述和研究议程
Journal of Accounting and Organizational Change Pub Date : 2023-10-09 DOI: 10.1108/jaoc-10-2022-0155
Benjamin Awuah, Hassan Yazdifar, Hany Elbardan
{"title":"Corporate reporting on the Sustainable Development Goals: a structured literature review and research agenda","authors":"Benjamin Awuah, Hassan Yazdifar, Hany Elbardan","doi":"10.1108/jaoc-10-2022-0155","DOIUrl":"https://doi.org/10.1108/jaoc-10-2022-0155","url":null,"abstract":"Purpose The Sustainable Development Goals (SDGs) framework emerged as a guidepost for the transition to sustainable development. To achieve this transition, companies are encouraged to integrate these goals into their business strategies, processes and corporate reporting cycle. The purpose of this paper is to review and critique the corporate SDGs reporting literature, develop insights into the state of this research field and identify a future research agenda. Design/methodology/approach Using a structured literature review (SLR) methodology, the paper reviews 65 empirical papers published in this field to identify how the current research is developing, offers a critique and identifies future research avenues to advance this field. Findings Corporate SDGs reporting is developing as a research area of great importance. The findings reveal that current SDGs reporting literature lacks theorisation, overly focusses on publicly listed companies and succinctly describes organisations’ engagement with the SDGs as superficial. Surprisingly, regions such as North America, the UK and other emerging economies have received less attention from scholars. Further, only a few authors have specialised in this field, and there currently exists low levels of international collaborations among authors as well as practitioners. Research limitations/implications The paper provides a novel contribution to the emerging field of corporate SDGs reporting. The key theoretical implications from this study’s SLR include the need for more interventionist research. Although there is an increasing number of accounting scholars developing research within this field, the prevailing research is concentrated on corporate SDGs engagement, drivers of SDGs reporting and scope of SDGs reporting. Furthermore, the scientific discourse remains largely under-theorised with positivist framings primarily focussed on the “what” questions. Thus, a modification to the current approaches and research methods is necessary to advance this field further. Practical implications The study provides practitioners with valuable insights into the current state of corporate reporting on the SDGs. To achieve more substantive engagement and reporting, a deeper understanding of the factors that influence corporate behaviour and disclosure practices is necessary. In particular, the study identifies new opportunities for practitioners to enhance the value relevance of corporate SDGs reporting. Originality/value The paper offers a comprehensive structured review of the empirical papers published on corporate SDGs reporting. It contributes to deepening this nascent research field by identifying five distinct areas where accounting and business scholars may focus to advance the field further and contribute to achieving the SDGs agenda.","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135044064","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Value for money (VFM) in private finance initiative (PFI) implementation in Malaysia 价值为钱(VFM)在私人融资倡议(PFI)在马来西亚的实施
Journal of Accounting and Organizational Change Pub Date : 2023-10-06 DOI: 10.1108/jaoc-01-2023-0027
Hawa Ahmad, Suhaiza Ismail, Zamzulaila Zakaria
{"title":"Value for money (VFM) in private finance initiative (PFI) implementation in Malaysia","authors":"Hawa Ahmad, Suhaiza Ismail, Zamzulaila Zakaria","doi":"10.1108/jaoc-01-2023-0027","DOIUrl":"https://doi.org/10.1108/jaoc-01-2023-0027","url":null,"abstract":"Purpose Drawing on institutional work (Lawrence and Suddaby, 2006; Lawrence et al. , 2011), this study aims to explore how the concept of value for money (VFM) is understood in terms of the private finance initiative (PFI) implementation in Malaysia. Design/methodology/approach In-depth interviews with 25 actors involved in the implementation of PFI projects at two public universities in Malaysia were conducted. The interviews focused on the ways in which participants in the projects make sense of VFM in their ongoing involvement with the projects. In addition, a review of publicly available documents was conducted to understand the ways in which the notion of VFM is reflected in the policies and procedures of the government. Data from the interviews and documents were analysed using thematic analysis. Findings It is found that the advocacy work of macro-level actors, as well as micro-level actors, has promoted PFI implementation to achieve VFM. However, to the micro-level actors, VFM is just a concept that carries different interpretations, depending on how PFI fits their everyday functional discourses. In addition, direct negotiation and lack of commercial appreciation are disruptive not only to the achievement of VFM but also to the public sector reform agenda of the country. Originality/value The present study contributes to the discourses on the concept of VFM that is assumed to be inherent in PFI. The findings are based on micro- and macro-level actors and cover both advocacy and disruption of VFM achievement.","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135303310","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Nonprofit governance in times of Covid-19: should organizations change their practices and strategy in the middle of a crisis? Covid-19时期的非营利组织治理:组织是否应该在危机中改变其实践和战略?
Journal of Accounting and Organizational Change Pub Date : 2023-09-20 DOI: 10.1108/jaoc-10-2022-0151
Guillaume Plaisance
{"title":"Nonprofit governance in times of Covid-19: should organizations change their practices and strategy in the middle of a crisis?","authors":"Guillaume Plaisance","doi":"10.1108/jaoc-10-2022-0151","DOIUrl":"https://doi.org/10.1108/jaoc-10-2022-0151","url":null,"abstract":"Purpose In the face of crises, nonprofit organizations (NPOs) have focused on their financial viability but there are other operational aspects to consider (e.g. activity or volunteer involvement). This study aims to investigate whether governance changes made by NPOs in times of crisis have enhanced organizational viability in a broader sense. Design/methodology/approach Through community-engaged research, the link between governance changes and organizational viability is examined. This study is based on a survey of 10,926 French NPOs and the conceptual framework of societal orientation. Findings They show that changing governance in the midst of a crisis can protect organizational viability, if the beneficiaries and members remain the core of the strategic target and if the content of volunteering remains stable. Research limitations/implications This study, therefore, calls for a better study of the risks of governance changes for internal stakeholders, both at the level of scholars and within the organizations themselves. The results extend recent works on governance change and highlight the relevance of societal orientation in times of crisis. Practical implications This study helps to counter the criticisms regularly made about governance (particularly in France) and highlights the importance of maintaining the board of directors in NPOs. It invites NPOs to make decisions that protect their values, mission and beneficiaries at all times. Originality/value This study focuses on societal orientation in relation to stakeholder theory, as well as the nonfinancial aspects of viability.","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136313103","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
An institutional explanation of management accounting change in an emerging economy: evidence from Bangladesh 新兴经济体管理会计变革的制度解释:来自孟加拉国的证据
Journal of Accounting and Organizational Change Pub Date : 2023-09-14 DOI: 10.1108/jaoc-01-2023-0020
Md Mamunur Rashid, Dewan Mahboob Hossain, Md. Saiful Alam
{"title":"An institutional explanation of management accounting change in an emerging economy: evidence from Bangladesh","authors":"Md Mamunur Rashid, Dewan Mahboob Hossain, Md. Saiful Alam","doi":"10.1108/jaoc-01-2023-0020","DOIUrl":"https://doi.org/10.1108/jaoc-01-2023-0020","url":null,"abstract":"Purpose This study aims to investigate the nature of management accounting (MA) change and the institutional pressures driving the change using the context of an emerging economy – Bangladesh. Design/methodology/approach The study collected data from 20 listed companies in Bangladesh through in-depth interviews. It uses the typology of MA change proposed by Sulaiman and Mitchell (2005) in identifying the nature and extent of MA change executed during the preceding three years. A modified version of Granlund and Lukka’s (1998) model is used to identify and explain the impact of institutional and economic pressures on MA change. Findings This study finds that MA changes have taken place in the Bangladeshi listed companies in the forms of modification, addition and replacement during the preceding three years. The findings also showed that mimetic and coercive pressures influence the adoption of new MA techniques or changes in the existing MAP. The impact of economic forces (specifically the advancement of operating technology and competition intensity) on MA change is also well evident. Originality/value This study focuses on the typology of MA change and the institutional forces affecting the MA change, which have rarely been addressed in the context of an emerging and developing economy.","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134911929","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The impacts of the use of data analytics and the performance of consulting activities on perceived internal audit quality 数据分析的使用和咨询活动的绩效对感知内部审计质量的影响
Journal of Accounting and Organizational Change Pub Date : 2023-05-31 DOI: 10.1108/jaoc-08-2022-0125
Nathanaël Betti, Steven DeSimone, Joy Gray, Ingrid Poncin
{"title":"The impacts of the use of data analytics and the performance of consulting activities on perceived internal audit quality","authors":"Nathanaël Betti, Steven DeSimone, Joy Gray, Ingrid Poncin","doi":"10.1108/jaoc-08-2022-0125","DOIUrl":"https://doi.org/10.1108/jaoc-08-2022-0125","url":null,"abstract":"Purpose This research paper aims to investigate the effects of internal audit’s (IA) use of data analytics and the performance of consulting activities on perceived IA quality. Design/methodology/approach The authors conduct a 2 × 2 between-subjects experiment among upper and middle managers where the use of data analytics and the performance of consulting activities by internal auditors are manipulated. Findings Results highlight the importance of internal auditor use of data analytics and performance of consulting activities to improve perceived IA quality. First, managers perceive internal auditors as more competent when the auditors use data analytics. Second, managers perceive internal auditors’ recommendations as more relevant when the auditors perform consulting activities. Finally, managers perceive an improvement in the quality of relationships with internal auditors when auditors perform consulting activities, which is strengthened when internal auditors combine the use of data analytics and the performance of consulting activities. Research limitations/implications From a theoretical perspective, this research builds on the IA quality framework by considering digitalization as a contextual factor. This research focused on the perceptions of one major stakeholder of the IA function: senior management. Future research should investigate the perceptions of other stakeholders and other contextual factors. Practical implications This research suggests that internal auditors should prioritize the development of the consulting role in their function and develop their digital expertise, especially expertise in data analytics, to improve perceived IA quality. Originality/value This research tests the impacts of the use of data analytics and the performance of consulting activities on perceived IA quality holistically, by testing Trotman and Duncan’s (2018) framework using an experiment.","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135434227","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The changing roles of internal auditors in the Ukrainian central government 乌克兰中央政府内部审计员角色的变化
IF 1.9
Journal of Accounting and Organizational Change Pub Date : 2022-02-15 DOI: 10.1108/jaoc-04-2021-0057
Tamara Volodina, G. Grossi, V. Vakulenko
{"title":"The changing roles of internal auditors in the Ukrainian central government","authors":"Tamara Volodina, G. Grossi, V. Vakulenko","doi":"10.1108/jaoc-04-2021-0057","DOIUrl":"https://doi.org/10.1108/jaoc-04-2021-0057","url":null,"abstract":"\u0000Purpose\u0000The purpose of this paper is to explore how internal auditors’ (IAs) roles have changed because of the diffusion of neoliberal ideologies in the Ukrainian public sector.\u0000\u0000\u0000Design/methodology/approach\u0000A qualitative methodological approach was applied. Data were collected from 29 semi-structured interviews with public sector auditors in Ukraine’s central government; secondary data analysis was also performed.\u0000\u0000\u0000Findings\u0000IAs’ role in Ukraine’s central government has changed significantly, with reforms attempting to move to performance auditing. Consequently, Ukrainian central government IAs appeared in the multi-expectation situation, due to the division of the role senders into two different areas. On one hand, IAs are expected to perform new roles set by the Ministry of Finance of Ukraine, while their traditional role as “watchdogs” is still expected by managers (heads of institutions). Diverging expectations resulted in the role conflict that impedes the change in IAs’ role and performance auditing introduction in the Ukrainian central government. Moreover, we identify factors that motivate IAs to prioritise managers’ expectations, while trying to cope with the existing role conflict in Ukraine’s central government.\u0000\u0000\u0000Originality/value\u0000This study makes a threefold contribution by enriching the understanding of auditors’ roles, role conflicts that public sector auditors may experience and factors that influence how auditors cope with such conflicts, through the lenses of role theory; exploring the change in roles with the emergence of performance auditing; and shedding light on public sector auditing in the less explored context of a post-Soviet country.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88383210","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
How centrality bias in subjective evaluation affects positive and negative employee work behavior: a real-effort task experiment 主观评价中的中心性偏差如何影响员工的积极和消极工作行为:一个实干任务实验
IF 1.9
Journal of Accounting and Organizational Change Pub Date : 2022-01-24 DOI: 10.1108/jaoc-01-2020-0002
Lufi Yuwana Mursita, E. Nahartyo
{"title":"How centrality bias in subjective evaluation affects positive and negative employee work behavior: a real-effort task experiment","authors":"Lufi Yuwana Mursita, E. Nahartyo","doi":"10.1108/jaoc-01-2020-0002","DOIUrl":"https://doi.org/10.1108/jaoc-01-2020-0002","url":null,"abstract":"\u0000Purpose\u0000Based on the referent cognitions theory (RCT), individuals compare their outcomes to a given reference point. The purpose of this study is to investigate the effect of centrality bias in subjective performance evaluation on two employees’ work behaviors; willingness to exert work effort and retaliation intention.\u0000\u0000\u0000Methods\u0000A 2  ×  2 × 2 between-subject real-effort task experiment was conducted on 162 Accounting and Management students. Centrality bias and level of task difficulty were each manipulated into two groups. Meanwhile, the level of performance was divided based on the average score of the real-effort task.\u0000\u0000\u0000Findings\u0000The experimental data were examined using MANOVA and PROCESS macro regression. It reveals that centrality bias negatively affects willingness to exert work effort through perceived procedural fairness and positively affects retaliation intention. These findings align with the RCT in explaining the perceived procedural fairness psychological mechanism and the work behavior resulting from an unfair evaluation procedure.\u0000\u0000\u0000Originality/value\u0000This study is the first of its kind to investigate the effect of centrality bias in subjective performance evaluation on positive and negative employee behaviors concurrently, which refers to the real-effort experimental task. The study demonstrates the significant impact of centrality bias on unwillingness to exert effort and adverse behavior.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-01-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85437939","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
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