Financial Accounting Knowledge

Current Issue

By Issue

By Author

By Subject

Author Index

Keyword Index

About Journal

Aims and Scope

Editorial Board

Publication Ethics

Indexing and Abstracting

Related Links

FAQ

Peer Review Process

Journal Metrics

News

Guide for Authors

Terms and Conditions

Forms

The Influence of Beliefs ,Commitment and Feedback on Usefulness Accounting System and Resistance To Change

    Authors

    1 PH.D. Student of Accounting , Faculty of Economics and Social Sciences shahid chamran university of Ahvaz, Ahvaz, Iran

    2 Associate Professor of Accounting Department, Shahid Chamran University of Ahvaz, Ahvaz, , Iran

    3 Assistant Professor of Accounting Department, Shahid Chamran University of AhvazAhvaz,, Iran

    4 Assistant Professor of Managment Department, Shahid Chamran University of Ahvaz, Ahvaz, Iran

,

Document Type : Research Paper

Abstract

Purpose:This study investigates the effects of commitment, confrmation and feedback on people's judgment about the usefulness of costing systems and  resistance to change.
Method : The current research method is quasi-experimental. Cohen's tables have been used to use the appropriate sample size. In order to conduct this research, a laboratory environment was used with the participation of 62 accounting and management students during second term of the academic year 1401-1402. The research hypotheses were tested ANOVA , MANOVA  and chi-square test.
Results: The results have shown that people's judgment about the usefulness of costing systems is influenced by their commitment to the favored system. Also, people use their knowledge to support their desired system. As a result, committed people show more resistance to system change even when they face negative feedback. In addition, the results show that people know that their judgment should be objective, but their judgment will be unconsciously influenced by their commitment.
Contribution: In the first stage, this study shows interesting evidence regarding the influence of people's opinions and their commitment on their judgment about the usefulness of a costing system. Also, in the second stage, it evaluates the role of feedback on people's resistance to system change. The findings of this research can be effective in understanding how people judge and their resistance to chang.

Keywords

References
Alisa G. Brink , Andrea Gouldman , Jacob M. Rose , Kristian Rotaru , (2020), Effects of superiors’ compensation structures on psychophysiological responses and real earnings management decisions of subordinate managers, Management Accounting Research ,Volume 48, September 2020, 100691
Antoniou, C., Doukas, J.A., Subrahmanyam, A., 2013. Cognitive dissonance, sentiment, and momentum. J. Financ. Quant. Anal. 48 (1), 245–275.    
Aronson, E.,&Carlsmith, J. M. (1968). Experimentation in socialpsychology. In G. Lindzey & E. Aronson, The handbook ofsocial psychology. Addison-Wesley Publishing Company.
Awaysheh Amrou, Rocio Bonet, Jaime Ortega,2023, Performance feedback and productivity: Evidence from a field experiment,Production and operations management, 32(1): 98-115.
Banitalebi ,D, B.,Ghafoorinejad A,(2020), Explaining the use of innovative management accounting system strategies From the perspective of cognitive dissonance theory,Management Accounting ,13(46): 137-153. (In Persian).
Benabou, Roland and Jean Tirole (2004). “Willpower and Personal Rules.” Journal ofPolitical Economy, No 112,848-886.
Brown Jason L. ,Farrington  Sukari , Sprinkle Geoffrey B, (2016) , Biased self-assessments, feedback, and employees' compensation plan choices, Accounting, Organizations and Society, Volume 54, 45-59
Brown, C. E., Peecher, M. E., & Solomon, I. (1999). Auditors'hypothesis testing in diagnostic inference tasks. Journal ofAccounting Research, 37, 11-24.
Dadashi Mohsen, Rezaei Nader, Pak Maram Asghar, Abdi Rasool, (2022), presenting a behavioral model of mental accounting decision-making based on psychological components through structural equations, Scientific Quarterly of Islamic Economics and Banking, issue 38, 137-158 (In Persian).
Fadaeinejad ,M,S ,Mayli, M,R , Emamdoost M , (2015), A study of behavioral factors and the effect of conservatism bias on investors' trading behaviors , Accounting and auditing studies, Vol 14, 4-15 (In Persian).
Festinger, L. (1957). The theory of cognitive dissonance. Stanford, CA: Stanford University Press.
Folger, R., & Skarlicki, D. P. (1999). Unfairness and resistance to change: Hardship asmistreatment. Journal of Organizational Change Management, 12(1), 35-50.
Gawronski, B. (2012). Back to the future of dissonance theory: Cognitive consistencyas a core motive. Social Cognition, 30(6), 652-668.
Hecht Gary , . Newma  Andrew H, Tafkov Ivo D. , 2019, Managers’ strategic use of discretion over relative performance information provision and implications for team-members’ effort , Management Accounting Research, Volume 45,100638
Hirst, D. E., Koonce, L., & Simko, P. J. (1995). Investor reaction to financial analysts' research report. Journal ofAccounting Research, 33(2), 335-351.
Innes, J., Mitchell, F., & Sinclair, D. (2000). Activity-Based Costing in the UK’s Largest Companies: A Comparison of 1994 and 1999 Survey Results. Manage. Account. Res., 11, 349-362.
Jabari Khouzani, A., Salehi, A. K., Kaab Omeir, A., Zarinjooy Alvar, S. (2022) Designing the behavioral bias pattern of investors with theme analysis and fuzzy interpretive-Delphi structural approach. Advances in Finance and Investment, 3(9), 73-106. (In Persian).
Jafari,S,M, Mohamadi D, Z, Mirzaee, A, (2018), The effect of organizational inertia on innovation and innovation on performance, Technology development management, (2018), 6(4) :153-175 (In Persian).
Jermias, J. (2006). The influence of Accountability on Overconfidance and Resistance to change:A Research framework and experimental evidance , management accounting  17 Research 17(2006) 370-388
Jermias Johnny, Hoi Hu Billy Kin ,(2020), Overconfidence and Resistance to Abandoning Unprofitable Capital Budgeting Projects: The Effects of Autonomy, Internal Audit, and Accountability, Accounting Perspectives / Perspectives Comptables , 19(2): 43-142
Jia Li, Minghui Liu, Xuan Liu(2016) , Why do employees resist knowledge management systems? An empirical study from the status quo bias and inertia perspectives, Computers in Human Behavior 65  (2016) 189-200
Jones, E. E. (1990). Interpersonal perception. New York, NY: Freeman.
Kahneman, D., & Tversky, A. (1982) Judgment under uncertainty: Heuristics and biases. New York: Cambridge University Press.
Koehler, J. J. (1993). The influence of prior beliefs on scientific judgments of evidence quality. Organizational Behavior and Human Decision Processes, 56, 28-55.
Kunda, Z. (1990). The case for motivated reasoning. Psychological Bulletin, 108(3), 480-498.
Mohamadzadeh, M ,M, Esmaeelzadeh M A, Khosravipoor N, (2022), The impact of auditors' cognitive bias on spiritual intelligence and auditor's style, Knowledge of management accounting and auditing,2022, 11(41),341-355 (In Persian).
Michel, A., Todnem By, R., & Burnes, B. (2013). The limitations of dispositional resistance in relation to organizational change. Management Decision, 51(4),761-780.
Mosleh shirazi, A ,N, Namazi, M , Mohamadi, A, Rajabi A (2014) , Behavioral attitude, a new approach in modeling organizational decisions, Industrial management perspective, ,(2014), 14,47-67 (In Persian).
Nazari Afsaneh, Aghaei chadegani Arezoo,2023, Judgment and Decision Making in Accounting and Auditing, Journal of New Research Approachesin Management and Accounting,7(88), (360-377) (In Persian).
Nemeth, C. J., & Rogers, J. (1996). Dissent and the Search for Information. Br. J. Social Psychol, 35, 67-76.
Oreg, S. (2003). Resistance to change: Developing an individual differences measure.Journal of applied Psychology, 88(4), 680-693.
Parvaei A, Kordestani G, (2020),Behavioral Explanation of Management Decision Making in IntangibleAsset Investments: Compensation Hypothesis Test by Laboratory Approach, Accounting and Auditing Review, 2018,. 25(4), 479-496. (In Persian).
Peecher, M. E. (1996). The influence of auditors' justification processes on their decisions: a cognitive model and experimental evidence. Journal of Accounting Research, 34(1), 125-140.
Rezaiyan Sohba, Kharzai Seyed Kamal, Jamali Ehsan, Naderi Abulqasem, 2019, A Conceptual Model of Cognitive Decision Making, Advances in Cognitive Science,. 21(1),1-20 (In Persian).
Robbins, S. P. (1989). Organizational behavior: Concepts, controversies, and applications. Englewood Cliffs, NJ: Prentice Hall
Rousseau, D. M. (1989). Psychological and implied contracts in organizations.Employee responsibilities and rights journal, 2(2), 121-139.
Sadr,N, Khorakian A, Malekzadeh, Gh,(2020), The effect of emotional commitment on employees' resistance to change due to attitude and ready for change, Management studies (improvement and transformation),2020, 29(96), 101-120 (In Persian).
Sajjadi, S, H, Asnaashari H, Shakeri A, (2022),The Impact of Innovative Culture on the Implementation of Strategic Management Accounting Techniques, Accounting and Auditing Review, 2023,30(1), 1-27. (In Persian).
Sarmad Zohra, Bazargan Abbas, Hijazi Elaha; 1400, research methods in behavioral sciences, 40th edition, Age publishing house. . (In Persian).
Sullivan, A.C., Smith, K.V., 1993. What is really happening to cost management systems in U.S. manufacturing?. Review of Business Studies 2(1), 51-68.
Todd A. Thornock, 2016, How the timing of performance feedback impacts individual performance ,Accounting, Organizations and Society, 55, 1-11
Van den Heuvel, S., & Schalk, R. (2009). The relationship between fulfilment of thepsychological contract and resistance to change during organizational transformations, Social Science Information, 48(2), 283-313.
Zhuo Li , Fenghua Wen , Zhijian James Huang , 2023 , Asymmetric response to earnings news across different sentiment states: The role of cognitive dissonance , Journal of Corporate Finance ,Volume 78,102343
Zimmermann, F., 2020. The dynamics of motivated beliefs. American Econonomc Review. 110 (2), 337–361.
Financial Accounting Knowledge
Volume 11, Issue 1 - Serial Number 40
April 2024
Pages 87-111
Files
Share
How to cite
Statistics