-
The Relative Effectiveness of Different Types of
Feedback in Performance Evaluation, M. Hirst and P. Luckett
-
Managerial Roles and Budgeting Behavior, N. Macintosh
and J. Williams
-
Alternative Pension Liability Disclosure and the
Effect on Credit Evaluation: An Experiment, H. Sami and B. Schwartz
-
A Multi-Attribute Investigation of Elicitation
Techniques in Tests of Account Balances, M. Abdolmohammadi and A. Wright
-
An Investigation of the Causal Ordering of Job Satisfaction
and Organizational Commitment in Turnover Models in Accounting, T.
Gregson
-
The Analytic Hierarchy Process: An Empirical
Examination of Aggregation and Hierarchical Structuring, R. Harper,
Jr., N. Apostolou and B. Hartman
-
Using an Unfolding Technique to Determine the Lowballing
Tendency of Auditors, D. Marxen
-
Accuracy and Consensus in Accounting Studies of Decision
Making, D. Murray and R. Regel
-
A Note on the Effect of Prior Probability Disclosure and
Information Representativeness on Subject Predictive Accuracy, M. van
Breda and K. Ferris
This page was last updated on May 18, 2000
.
Please send comments on the ABO Website to ABO Section Webmaster Charles_Davis@baylor.edu.
The Relative Effectiveness of Different Types
of Feedback in Performance Evaluation
Mark K. Hirst and Peter F. Luckett
There is substantial evidence in the accounting literature regarding the
beneficial effects of feedback as a means for improving motivation and
promoting task learning. However, some research has been critical of the
role of outcome feedback in assisting decision makers learn about judgment
tasks, and hence, improving judgment performance. In this study we argue
that, under certain conditions, outcome feedback can be effective in assisting
judgment performance. Specifically, the conditions imposed here are that
the task is perfectly predictable and that decision makers have high initial
knowledge about the task. A laboratory experiment was conducted in which
48 subjects from an audit firm undertook a performance evaluation task
under different feedback treatments (no feedback, outcome feedback, task
properties feedback, and both outcome and task properties feedback). Results
indicate: (1) all feedback groups outperform the no feedback group; (2)
initially, judgment performance is higher where task properties feedback
is provided; and (3) where outcome feedback is provided, judgment performance
improves over time. Furthermore, these findings are shown to be attributable
to an increase in task learning.
Return
to BRIA 1992, Volume 4 Contents
Managerial Roles and Budgeting Behavior
Norman B. Macintosh and John J. Williams
The research reported herein investigates the association of managers'
budgetary behavior, managerial roles, and departmental performance. The
study surveyed 201 managers in 22 large public sector organizations. The
results of a canonical correlation analysis indicates two distinct gestalts
of managerial roles and budgetary behavior--some managers use budgeting
systems in a strategic way while others use them defensively.
The study also suggests a significant difference in managers' budgetary
behavior in high performing units as compared with low performing ones.
The findings also contradict Mintzberg's proposition that managers eschew
formal accounting and information systems.
Return
to BRIA 1992, Volume 4 Contents
Alternative Pension Liability Disclosure and
the Effect on Credit Evaluation: An Experiment
Heibatollah Sami and Bill N. Schwartz
This paper reports the results of a study investigating the disclosure
effects of alternative pension data presentation. In a repeated measures
design, subjects sequentially evaluated four sets of loan applications
and determined the interest rate, the maximum loan amount, and the probability
of repayment. The results indicate a statistically significant response
to the degree of leverage, the magnitude of the pension liability, and
the pension disclosure method.
Return
to BRIA 1992, Volume 4 Contents
A Multi-Attribute Investigation of Elicitation
Techniques in Tests of Account Balances
Mohammad J. Abdolmohammadi and Arnold
Wright
Individuals often need to consider prior beliefs in making judgments. For
example, in a sample size decision for tests of account balance, auditors
need to specify a point estimate of the expected error or account balance
regardless of the sampling method used. Methods of probability assessment
(elicitation techniques) have been proposed as means of indirect assessment
of the expected error or account balance. Based upon a review of the literature,
this study proposes a multi-attribute model as a direction of research
in this area. Accordingly, four promising elicitation techniques are evaluated
in the context of a test of account balances. Ninety-two practicing auditors
from three large accounting firms participated in an experiment preceded
by a one-hour training session on the use of probability assessment methods.
Subjects then used the methods to quantify prior probabilities of accounts
receivable balances in two versions of a sales and collection cycle case
study. The results indicate that while all four methods are highly reliable
across cases, they do vary significantly on attributes of cost, ease-of-use
and consensus. Implications for audit research and practice are discussed.
Return
to BRIA 1992, Volume 4 Contents
An Investigation of the Causal Ordering of Job
Satisfaction and Organizational Commitment in Turnover Models in Accounting
Terry Gregson
In turnover studies in accounting, the relationship between job satisfaction
and organizational commitment has been inconsistently specified. Sometimes
satisfaction is viewed as an antecedent of commitment, sometimes commitment
is viewed as an antecedent of satisfaction, and sometimes a causal order
is not proposed. Two sets of previously published data were analyzed [Lachman
and Aranya, 1986b; Colarelli et al., 1987] with structural equation methodology
to examine the causal ordering and importance of organizational commitment
and job satisfaction on the relationship between various independent variables
and turnover. The results indicate that both job satisfaction and organizational
commitment should be included in models that predict turnover, and that
a causal link exists between satisfaction and commitment. The model with
satisfaction antecedent to commitment does a better job of predicting turnover
than the model in which commitment is antecedent to satisfaction.
Return
to BRIA 1992, Volume 4 Contents
The Analytic Hierarchy Process: An Empirical
Examination of Aggregation and Hierarchical Structuring
Robert M. Harper, Jr., Nicholas
G. Apostolou and Bart
P. Hartman
This research investigates the hierarchical formulation and aggregation
process involved in the analytic hierarchy process (AHP). Middle management
executives utilized AHP to conduct firm analyses using a hierarchy of financial
ratios. Results confirm the potential sensitivity of AHP to its hierarchical
structural and related linear aggregation. This sensitivity cautions one
to construct hierarchies grounded in theory.
Return
to BRIA 1992, Volume 4 Contents
Using an Unfolding Technique to Determine the Lowballing
Tendency of Auditors
Dale E. Marxen
In accounting, as in the social sciences, researchers have primarily relied
on bipolar (or Likert-type) scales to assess subjects' attitudes toward
social objects. However, assumptions necessary to employ these scales are
routinely violated. As a consequence, it is uncertain whether these scales
are measuring what they purport to measure. This paper introduces a technique
for scaling subjects' attitudinal responses which does not rely on the
use of bipolar scales and their attendant assumptions. Subjects are required
only to preference order five statements. Whether or not a scale underlies
their responses, and if so, the scale's format, are determined from the
collected data, not assumed a priori. The scale developed herein
to measure the lowballing tendency of auditors is also shown to be a valid
measure of this construct using a variety of validation methods.
Return
to BRIA 1992, Volume 4 Contents
Accuracy and Consensus in Accounting Studies of
Decision Making
Dennis Murray and Roy
W. Regel
This paper presents a conceptual discussion of the measurement of consensus
and an examination of some of the measures used by Ashton [1985]. The analysis
reveals that consensus is a group-based concept which should not be measured
on an individual or individual-pair basis. Within-case accuracy and consensus
measures are developed and used in an across-cases research design employing
Ashton's data. The results indicate that consensus is a reasonable proxy
for accuracy when each executive's decision is individually implemented,
but is a valid surrogate only at quite high levels of consensus when the
group's mean prediction serves as the basis for action.
Return
to BRIA 1992, Volume 4 Contents
A Note on the Effect of Prior Probability Disclosure
and Information Representativeness on Subject Predictive Accuracy
Michael F. van Breda and Kenneth R. Ferris
One stream of Human Information Processing research has focused on the
utility of accounting information, particularly financial ratios, for subject
prediction-making, usually of corporate failure. Several methodological
controversies have surrounded this research involving the effects of prior
probability disclosure and information representativeness on subjects'
predictive accuracy. This research note attempts to provide additional
evidence on these issues.
Return
to BRIA 1992, Volume 4 Contents
