haku: @indexterm management system / yhteensä: 167
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| Tekijä: | Kaplan, S. E. (et al.) |
| Otsikko: | Moral judgment and causal attributions: Consequences of engaging in earnings management |
| Lehti: | Journal of Business Ethics
2007 : AUG (II), VOL. 74:2, p. 149-164 |
| Asiasana: | budgetary control work ethics management control management system |
| Kieli: | eng |
| Tiivistelmä: | For those who design responsibility accounting systems it is worthwhile to comprehend the reputational costs (here as r-c.) fellow managers (here as f-m.) impose on one another within internal labor markets. This article investigates r-c. by using an experimental study of 159 evening MBA students. Participants were asked to take the role of a manager and react to a situation where a f-m. has the chance to participate in earnings management. Causal attributions, assessments of the morality of the f-m. and the possible changes in participants' opinions about the reputation of f-m. were considered, when manipulating whether the f-m. chose to engage in earnings management or not, whether company's budgetary control system was rigid or flexible and the work performance history of the f-m. The results of the study and implications of r-c. in management control system design are presented. |
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