1996 AAA National Meeting

August 1996 Chicago, IL

The 1996 preliminary program for the AAA Meeting is now in place; and if the ABO Section program is representative, the overall program should certainly be a great one. The ABO Section Program is indicative of the diverse interest of the section membership who provide a broad array of research topics.

Despite a blizzard in the Northeast U.S. in early January and overwhelming concern as to whether the mail service would deliver in a timely fashion, 64 submissions were received. This was about a 30 percent increase in submissions over the prior year and resulted in the ABO section garnering 1 panel session, 4 paper sessions and 11 forum slots. (Only the Financial Reporting, Teaching and Curriculum, and Auditing Sections received more submissions and ultimately exceeded these numbers). The overall quality of the papers made the program selection process extremely difficult.

On behalf of the section, I would like to thank the 129 individuals who authored the papers submitted for consideration and the 121 reviewers who ultimately made the successful completion of the process possible. The program for the national meeting is as follows:

Panel Session: Behavioral Research in Accounting. Past Accomplishments and Future Directions

The panel will provide an opportunity to discuss BRIA's history, past accomplishments, current trends and future directions. A major substantive issue that will be addressed is the emerging research developments in behavioral accounting and how those developments will affect future research trends.

Moderator: Seleshi Sisaye, Duquesne University

  1. Jacob G. Birnberg, University of Pittsburgh
  2. Kenneth Euske, Naval Postgraduate School
  3. Kenneth R. Ferris, American Graduate School of International Management
  4. Don W. Finn, Texas Tech University
  5. Susan F. Haka, Michigan State University

Paper Session 1: Behavioral Research in Managerial Control Systems

  1. An Attributional Analysis of the Relation Between Participative Budgeting and Performance
  2. Evaluative Use of Budgets, Task Variability and Propensities to Create Budgetary Slack: An Empirical Investigation
  3. A Field of Control System "Redesign": The Impact of Institutional Processes on Strategic Choice

Papers Session 2: Research in Managerial Behavior

  1. Motivating Truthful Upward Communication of Private Information
  2. Agency Theory and Prospect Theory in Escalation of Commitment: Some International Evidence
  3. National Culture and Escalating Commitment to Unprofitable Projects

Paper Session 3: Behavioral Research in Judgment and Decision Making

  1. A Comparison of AHP and ANOVA Decision Modeling Techniques in Internal Control Procedure Evaluation
  2. Examining the Effects of Search Strategy, Motivation and Risky Choice on Forecasts of Earnings: An Experimental Assessment of Professional Financial Analysts
  3. Decision Processes Associated with Auditors' Evidential Planning Strategies

Paper Session 4: Behavioral Research in Workplace Issues

  1. The Career Orientation of CPA's: An Empirical Analysis
  2. A Survival Analysis of Turnover Rate and Promotion Velocity of Tax Professionals: Gender Differences
  3. The Effect of Gender and Discipline Diversity of the Ethical Awareness of Potential Public Accounting Recruits
  4. The Interrelationship Between an Individual's Values and Perceptions of Moral Intensity: An Empirical Study

Forum Papers:

  1. A Field Study Exploration of Factors Influencing the Incidence of Budgetary Slack
  2. A Multi-Stage Approach to External Auditor's Evaluation of the Internal Audit Function
  3. Accounting in Organizational Action: A Subsuming Explanation or Situated Explanations?
  4. Cognitive Flexibility in Judgments by Accountants: Factors Influencing Its Development and Desirability
  5. Controls and Transaction Cost Economics: Refinements to Ouchi's Model
  6. Factors Affecting Managers' Resource Allocation Decisions
  7. JIT Barriers, Facilitators and Outcomes: A Field Study
  8. Questioning Techniques and Social Desirability Response Bias in Ethical Scenarios
  9. The Effects of Intragroup Cooperation and Performance Feedback on Group Performance in High Interdependence Tasks
  10. The Role of Procedural Memory in Performing Accounting Tasks
  11. The Work Experience of Auditors: A Comparison of Internal and External Practitioners

  Go to Summer 1996 Contents