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This study aims to analyze the effect of budgetary participation conflict on managerial performance using job satisfaction and organizational commitment as intervening variables. The samples in this study consisted of 126 top level managers, middle level managers and lower level managers who participated in preparing the budgets. The data use analyzed using SEM (structural Equation Model). The results showed that the budgetary participation conflict has not negative significant effect on managerial performance, budgetary participation conflict has negative significant effect on job satisfaction, job satisfaction has not negative significant effect on managerial performance, budgetary participation conflict has negative significant effect on organizational commitment, organizational commitment has not positive significant effect on managerial performance, budgetary participation conflict through job satisfaction has not negative significant effect on managerial performance, budgetary participation conflict through the organizational commitment has negative significant effect on managerial performance.

This study investigates the role of positive performance feedback for information and communications technology (ICT) users, who could have either low or high levels of self-control. It could, moreover, explain the impact of that technological pressure on the users' performance, resulting in their achieving less. This study employs three techno-stressors, i.e. complexity, system errors, and work-overload in the experimental setting. By applying a contrast analysis, we confirm that the broaden-and-build theory explains that positive emotion can build the capabilities of ICTS users to cope with the pressured technostress. This research concludes that users with low self-control who receive positive feedback perform better than those who receive negative feedback. It implies that to succeed with the implementation of information systems and their applications. The users must undergo therapy to feel good in their cognitive flow and believe that this ICT cannot harm them. Likewise, the development managers could boost the users' positive emotions, so they have more trust and better engagement with the information systems and applications. This research finally infers that the users' cognition should be broadened and built with experiential values, improving their positive emotions.

Research aims: This study investigates the role of the ethical orientation of management in the relationship of asymmetry information and management status toward an individual's decision-making with respect to earnings management behaviors. Design/Methodology/Approach: This methodology is an experimental method with 2x2 between-subject designs. 55 Accounting students from three private universities participated in 4 scenarios of cases (permanent and contractual management status, high and low asymmetry information) individually. Other side, the ethical orientation is measured, relativist and idealist. The Hypothesis was analyzed by ANOVA. Research findings:The ethical orientation influence managers' earnings management decisions. It can mitigate the influence of asymmetry information toward manager earning management decisions. Theoretical contribution/ Originality: This research explains that earnings management behavior also can be explained by ethical approach, not only by using agency theory. Decision-makers will use ethical considerations when they are faced by the earnings management practices. Practitioner/Policy implication: The results support pro-social theory that ethical orientation can influence the decision making when individuals are exposed to ethical dilemmas to make earning management. Research limitation/Implication: Participants in this study used students, so they did not have experience. future studies can use professional participants and consider management status in more detail.

This paper describes current research to drive future research challenges in accounting quality. The definition of accounting quality is mainly varying depending on the objective that the study pointed. Previous research revealed that many proxies describe the accounting quality but most of them from the financial perspective. Furthermore, this paper tries to expose this research issue in the behavioural approach and drive future research in the mixed method. It concludes that the behavioural issues can be a research model, triggering future research challenges in accounting quality. The authors support these triggers from the perspectives of political hegemony, bureaucracy ratcheting, cognitive distortion, and international accounting standard. Finally, we infer and simultaneously predict that accounting quality would broaden its concepts and lasting impression in the 21st century.