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| Author: | Birnberg, J.G. Hoffman, V.B. Yuen, S. |
| Title: | The accountability demand for information in China and the US - A research note |
| Journal: | Accounting, Organizations and Society
2008 : JAN, VOL. 33:1, p. 20-32 |
| Index terms: | accountability information demand China USA students |
| Freeterms: | MBA |
| Language: | eng |
| Abstract: | Using Chinese (here as: Chn.) MBA students as participants (as: prts.), this study has replicated a U.S. study by Evans, Heiman-Hoffman and Rau (hereafter as: EHR) titled as "The accountability demand for information" (publ. in Journal of Management Accounting Research, 6, pp. 24-42, 1994). The Chn. students acted as owners and selected one of two control systems having the same expected payoff to the owner if the owner believes that the manager will always lie once given the opportunity. If the owner believes that there is any probability of the manager telling the truth, then the more Lenient System has the higher expected payoff. The U.S. versus Chn. control system choices are compared and it is examined whether the Chn. owner-prts. would be willing to give up on wealth in order to get accountability. It is found that a significant proportion of Chn. prts. do have an accountability demand for information, the proportion being at least as high as that of the U.S. prts. in the EHR study. |
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