Detail The Accountability Demand for Information   Oleh:  Rau, Stephen E. ; Evans III, John H. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Management Accounting Research vol. 6 (1994), page 24-42. Topik: ACCOUNTABILITY; accountability demand; information Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ36.2 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Previous analyses of the demand for accounting information include a decision facilitating and decision influencing demand. This paper investigates whether, in addition to these two demands, there is an additional accountability demand for information. An experiment was conducted with owner - subjects and manager - subjects to determine which of two internal control systems the owner - subjects would choose. The two systems differed both in their cash payoffs to the owners and in the degree to which they held the mangers accountable. The results were consistent with the hypothesis that many individuals value accountability beyond what it may contribute to their wealth, and suggest that the standard decision facilitating and decision influencing roles of accounting information in economic models may not be sufficient to describe actual behaviour in certain contexts. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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