An Empirical Exploration of Complex Accountability in Public Accounting
1994; Wiley; Volume: 32; Issue: 2 Linguagem: Inglês
10.2307/2491280
ISSN1475-679X
AutoresMichael Gibbins, James D. Newton,
Tópico(s)Experimental Behavioral Economics Studies
ResumoThe purpose of this study is to improve our understanding of the behavior of accountants in public accounting settings, under the force of accountability. To date, accounting and psychology research on the effects of accountability on judgment has been limited in scope. There is little evidence on professional behavior in a realistic accountability setting. We propose an expanded characterization of accountability suitable to the public accounting setting and provide data on that characterization. Full understanding of the behavior of the accountable people requires consideration of contextual factors (Ashton [1990], Johnson and Kaplan [1991], Lord [1992], and Messier and Quilliam [1992]). We use the self-reports of accountants in public accounting firms to incorporate some of the contextual factors associated with accountability in that setting. For instance, individuals in a public accounting firm may be
Referência(s)