Directory UMM :Data Elmu:jurnal:A:Accounting, Organizations and Society:Vol24.Issue2.April1999:
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Building on the theory of cognitive dissonance, it is predicted that people who are committed to their chosen system (the experimental group) will be more resistant to change to
It is clear that dierent forms of business alli- ances have dierent information needs, but all of them exhibit a staged development of the balance between trust and information as
By exploring time practices in accounting ®rms we argue that the organizational socialization of trainees into particular forms of time-consciousness and temporal visioning is
If a signi®cant association between measured meaning and decision outcomes is found, it will provide evidence in understanding how changes to accounting standards and regulations
To test Hypothesis 4 concerning the eects of explaining an alternative hypothesis in reducing the in¯uence of the preparer's justi®cation, sub- jects in the Justi®cation/No
To measure price reaction, Beaver (1968) employs cross-sectional means of standardized squared market model prediction errors. Extreme values can have a large impact on squared
Despite this strong scepticism about the ability of performance indicators or market mechanisms to reveal the dierential eciency of competing health providers, and thus to
Organizational justice theory is used to de®ne a fair budgeting process as having two components: the subordinate's involvement in the budgeting process, voice; and the communication