Accounting Organizations and Society最新文献_第8页

Taking stock of research on the levers of control with meta-analytic methods: Stylized facts and boundary conditions 用元分析方法评估控制杠杆的研究：风格化的事实和边界条件

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2023-04-01 DOI: 10.1016/j.aos.2022.101414

Lucia Bellora-Bienengräber , Klaus Derfuss , Jan Endrikat

{"title":"Taking stock of research on the levers of control with meta-analytic methods: Stylized facts and boundary conditions","authors":"Lucia Bellora-Bienengräber , Klaus Derfuss , Jan Endrikat","doi":"10.1016/j.aos.2022.101414","DOIUrl":"10.1016/j.aos.2022.101414","url":null,"abstract":"<div><p>In levers of control (LoC) research, empirical and conceptual ambiguities have hampered the establishment of a coherent body of knowledge. Mixed findings, variability in the approaches to account for the levers’ combined use, and variability in conceptual choices (e.g., the conceptualization of interactive and diagnostic control) have caused this unsatisfactory state. In response, we validate and extend theory on the LoC framework by meta-analytically synthesizing quantitative evidence from 58 independent samples and 10,374 observations. We develop two models of the combined use of the levers, which portray their simultaneous use and mutual relationships, and relate them to capabilities and performance. For theory validation, we uncover stylized facts that demonstrate that organizations use the four levers in combination, not in isolation. Moreover, following the logic of the resource-based view, the levers are related to performance via capabilities. These relationships are robust to moderating influences of the dimensions and conceptualization of interactive control and managers’ hierarchical level. For theory extension, we systematically uncover the need to complement the resource-based view with other theories and offer related suggestions. Our moderator analyses identify boundary conditions that limit the generalizability of the LoC framework. For example, surprisingly, the conceptualization of diagnostic control emerges as a boundary condition. On a general level, our findings might serve as an inspiration for better appreciating future survey-based knowledge creation in management control research and also provide researchers from other disciplines with a more comprehensive understanding of the enhancement of capabilities and performance.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"106 ","pages":"Article 101414"},"PeriodicalIF":4.7,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47109152","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

Narcissism in the workforce: How employees respond to contract frame 员工中的自恋:员工对合同框架的反应

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2023-04-01 DOI: 10.1016/j.aos.2022.101415

Theresa Libby , Wioleta Olczak

{"title":"Narcissism in the workforce: How employees respond to contract frame","authors":"Theresa Libby , Wioleta Olczak","doi":"10.1016/j.aos.2022.101415","DOIUrl":"10.1016/j.aos.2022.101415","url":null,"abstract":"<div><p>Narcissism in the general population has risen over time; thus, it is likely that firms will hire a greater proportion of more narcissistic employees into their ranks. In two experiments, we examine whether and how narcissism impacts employees’ contract preferences and performance depending on the contract frame. When contracts are assigned, more narcissistic employees perform worse than less narcissistic employees under a penalty-framed contract and no different from less narcissistic employees under a bonus-framed contract. When employees have contract choice, more narcissistic employees prefer bonus-framed contracts over penalty-framed contracts while less narcissistic employees are relatively indifferent between them. Even so, this preference does not appear to impact performance as more narcissistic employees continue to perform worse than less narcissistic employees under a penalty-framed contract and no different from less narcissistic employees under a bonus-framed contract in our condition with contract choice. Therefore, narcissism is an important individual characteristic to consider when designing incentive contracts.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"106 ","pages":"Article 101415"},"PeriodicalIF":4.7,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45495014","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Does audit regulation improve the underlying information used by managers? Evidence from PCAOB inspection access and management forecast accuracy 审计法规是否改善了管理人员使用的基本信息？PCAOB检查访问和管理预测准确性的证据

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2023-04-01 DOI: 10.1016/j.aos.2022.101403

Brant Christensen , Lijun (Gillian) Lei , Sydney Qing Shu , Wayne Thomas

引用次数: 0

He, him, his: Masculine language in professional guidance and assessed equity and inclusion of women and LGBTQ+ people in the profession 他，他，他的：职业指导中的男性语言，并评估了女性和LGBTQ+人群在职业中的公平性和包容性

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2023-04-01 DOI: 10.1016/j.aos.2022.101413

Marietta Peytcheva

{"title":"He, him, his: Masculine language in professional guidance and assessed equity and inclusion of women and LGBTQ+ people in the profession","authors":"Marietta Peytcheva","doi":"10.1016/j.aos.2022.101413","DOIUrl":"https://doi.org/10.1016/j.aos.2022.101413","url":null,"abstract":"<div><p>Three experiments examine how the use of masculine language in professional guidance affects assessments of the equity and inclusion of historically marginalized gender and sexual orientation groups in the accounting profession. Experiment 1 manipulates the pronouns used in auditing standards as masculine vs. gender-inclusive, and finds that masculine pronouns reduce accounting professionals' assessed equity and inclusion of women and LGBTQ+ people in the audit profession. Participant gender also has an effect, with women making lower overall equity and inclusion assessments. In Experiment 2, college students read a neutral-language accounting job ad as well as professional guidance that uses masculine vs. gender-inclusive pronouns, and assess the accounting profession's equity and inclusion of women and LGBTQ+ people. Masculine pronouns reduce students' equity and inclusion assessments, and this effect is stronger for women and LGBTQ+ participants. In Experiment 3, LGBTQ+ and non-LGBTQ+ U.S. residents assess the equity and inclusion of LGBTQ+ people in accounting. Pronouns have a stronger effect on LGBTQ+ than non-LGBTQ+ participants. Further, for LGBTQ+ participants, the effect of pronouns is not conditioned on participant gender; however, pronouns affect non-LGBTQ+ women's, but not non-LGBTQ+ men's, assessments of LGBTQ+ equity and inclusion.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"106 ","pages":"Article 101413"},"PeriodicalIF":4.7,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50191931","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The effect of team member proximity and assignment length on audit staff reliance on a supervisor's preferences 团队成员接近度和任务长度对审计人员对主管偏好的依赖的影响

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2023-02-01 DOI: 10.1016/j.aos.2022.101391

Stephen Kuselias , Christopher P. Agoglia , Elaine Ying Wang

{"title":"The effect of team member proximity and assignment length on audit staff reliance on a supervisor's preferences","authors":"Stephen Kuselias , Christopher P. Agoglia , Elaine Ying Wang","doi":"10.1016/j.aos.2022.101391","DOIUrl":"10.1016/j.aos.2022.101391","url":null,"abstract":"<div><p>With advances in technology (e.g., secure cloud storage and video conferencing), audit firms have increasingly been using geographically distributed auditors to staff engagements to improve resource utilization. However, such benefits may come at a cost if geographically distributed teams underperform co-located teams. To explore factors that could influence the relative effectiveness of distributed and co-located teams, we conduct an experiment to examine how team member proximity (distributed versus co-located) and assignment length (temporary versus continuing) jointly affect auditor judgment when subordinate auditors are given client-favorable guidance from their supervisor. Relying on the impression management and persuasion literatures, we predict and find that distributed auditors are less influenced by their supervisor's directional preferences than co-located auditors when they are on temporary assignment. As such, despite concerns about the effectiveness of distributed teams, we identify a setting in which it can be beneficial to utilize distributed auditors over co-located auditors. However, we also predict and find that distributed auditors tend to react more like co-located auditors when on continuing assignment. Further, we find that while distributed auditors on continuing assignment are more influenced by their supervisor's directional guidance than distributed auditors on temporary assignment, the opposite is true of co-located auditors.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"105 ","pages":"Article 101391"},"PeriodicalIF":4.7,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47956223","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

The ESG stopping effect: Do investor reactions differ across the lifespan of ESG initiatives? ESG停止效应:在ESG计划的整个生命周期中，投资者的反应会有所不同吗?

2区管理学

Accounting Organizations and Society Pub Date : 2023-02-01 DOI: 10.1016/j.aos.2023.101441

Shannon Garavaglia, Ben W. Van Landuyt, Brian J. White, Julie Irwin

引用次数: 2

You have been forewarned! The effects of risk management disclosures and disclosure tone on investors’ judgments 你已经得到了警告！风险管理披露和披露基调对投资者判断的影响

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2023-02-01 DOI: 10.1016/j.aos.2022.101400

Hun-Tong Tan , Feng Yeo

引用次数: 0

The effect of systems of management controls on honesty in managerial reporting 管理控制制度对管理报告诚信的影响

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2023-02-01 DOI: 10.1016/j.aos.2022.101401

Aishwarrya Deore , Susanna Gallani , Ranjani Krishnan

{"title":"The effect of systems of management controls on honesty in managerial reporting","authors":"Aishwarrya Deore , Susanna Gallani , Ranjani Krishnan","doi":"10.1016/j.aos.2022.101401","DOIUrl":"10.1016/j.aos.2022.101401","url":null,"abstract":"<div><p>While budgetary controls with capital rationing are theoretically optimal and widespread in practice, empirical research documents their association with higher employee dishonesty compared to budgetary controls without rationing. In this study, we examine whether combining budgetary controls with mission statements in a system of management controls decreases employee dishonesty. We predict that the system's effect on dishonesty depends on the interaction of the social norms conveyed by each control instrument within the system. We study two types of budgetary controls that differ in whether they include budget rationing and two types of mission statements that differ in whether they emphasize integrity or financial values. We provide experimental evidence that mission statements reduce employee dishonesty more if combined with budget rationing controls than non-rationing budgetary controls. This effect is enhanced when the mission statement conveys a norm of integrity, as opposed to a norm of financial performance. Our results suggest that mission statements can mitigate the downsides of budget rationing, but this effect is less pronounced when the norms conveyed by each instrument are redundant.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"105 ","pages":"Article 101401"},"PeriodicalIF":4.7,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42860994","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

The assetization of baseball players: Instrumentalizing promise with signing bonuses and human capital contracts 棒球运动员的资产化:用签约奖金和人力资本合同将承诺工具化

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2023-02-01 DOI: 10.1016/j.aos.2022.101402

Pier-Luc Nappert, Maude Plante

引用次数: 4

Employee stock ownership and firm exit decisions: A cross-country analysis of rank-and-file employees 员工持股与公司退出决策:对普通员工的跨国分析

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2023-01-01 DOI: 10.1016/j.aos.2022.101390

Jan C. Hennig , Carolin Ahrens , Jana Oehmichen , Michael Wolff

{"title":"Employee stock ownership and firm exit decisions: A cross-country analysis of rank-and-file employees","authors":"Jan C. Hennig , Carolin Ahrens , Jana Oehmichen , Michael Wolff","doi":"10.1016/j.aos.2022.101390","DOIUrl":"10.1016/j.aos.2022.101390","url":null,"abstract":"<div><p>While multinational firms invest large amounts of money in employee stock ownership plans (ESOPs) to reduce turnover, there is little evidence regarding ESOPs' effectiveness in retaining rank-and-file employees and none on a global scale. Building on psychological ownership (PO) arguments, we predict that a rank-and-file employee's ESOP participation will be negatively associated with a firm exit decision and that this effect will be stronger in contextual settings that are more conducive to turnover. For our analysis, we used internal data from a large multinational firm covering 190,453 rank-and-file employees and approximately 650,000 employee years. We find that ESOP participation is associated with a lower likelihood of individual firm exit decisions. We also find this effect to be more pronounced in countries with favorable labor market conditions and lower uncertainty avoidance (UA). Additional tests support our argument that PO arising from ESOP participation is particularly important for rank-and-file employees, who often only invest small amounts. Overall, our study provides cross-country evidence regarding the retention effect of ESOP participation for rank-and-file employees.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"104 ","pages":"Article 101390"},"PeriodicalIF":4.7,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42865993","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0