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1-5 of 5
Keywords: honesty
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Journal Articles
Journal of Management Accounting Research (2024) 36 (2): 123–140.
Published: 01 July 2024
... in a multiple-person reporting game. They find public disclosure of all reports increases average honesty due to high social pressure. In particular, when there is greater transparency and participants’ identity and their reports are observable by peers, the social pressure from the anticipation of being...
Journal Articles
Journal of Management Accounting Research (2024) 36 (1): 73–94.
Published: 01 March 2024
.... 03 06 2022 14 09 2023 18 09 2023 2024 participative budgeting slack honesty impression management replication Participative budgeting, wherein subordinates participate in the budgeting process, is an important, widely researched, part of many firms’ control systems...
Journal Articles
Journal of Management Accounting Research (2019) 31 (3): 185–200.
Published: 01 September 2019
...Theresa Libby; Chad A. Proell; Steven D. Smith ABSTRACT We experimentally examine the effects of difficult goals and controllability on managerial honesty in a cost reporting setting. In our experiment, participants in the role of production managers make cost reporting decisions with economic...
Journal Articles
Journal of Management Accounting Research (2019) 31 (1): 85–103.
Published: 01 March 2019
...Bruce I. Davidson ABSTRACT This study examines the effects of reciprocity, self-awareness, and social value orientation on honesty in managerial reporting. I measure each manager's social value orientation personality characteristic and conduct an experimental study that manipulates two contextual...
Journal Articles
Journal of Management Accounting Research (2017) 29 (1): 31–44.
Published: 01 March 2017
... participative budgeting honesty Budgets serve many important functions in organizations and are commonly used for planning and control ( Umapathy 1987 ; Fisher, Frederickson, and Peffer 2000 ; Fisher, Maines, Peffer, and Sprinkle 2002 ). As noted in prior research ( Fisher et al. 2000 ; Evans...