Testing the Contingency «fit» Between Management Accounting Systems and Managerial Performance: A Research Note on the Moderating Role of Tolerance for Ambiguity

Chong, Vincent K.

doi:10.1006/bare.1998.0073

Cited by 36 publications

(20 citation statements)

References 33 publications

(45 reference statements)

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“…First, they may deny ambiguity by preferring 'black and white' information that conceals ambiguity (MacDonald, 1970, p. 791). Second, they may have a tendency to collect more information about situations they perceive as ambiguous (Budner, 1962, p. 30;Bennett et al, 1990;Chong, 1998). Therefore, managers with lower TFA may on the one hand consider diverse measures as less fair, because of a general preference for a black-and-white picture of performance (Hartmann, 2005).…”

Section: Diverse Metrics and Tolerance For Ambiguitymentioning

confidence: 92%

The perceived fairness of performance evaluation: The role of uncertainty

Hartmann

Slapničar

2012

Management Accounting Research

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Section: Diverse Metrics and Tolerance For Ambiguitymentioning

confidence: 92%

The perceived fairness of performance evaluation: The role of uncertainty

Hartmann

Slapničar

2012

Management Accounting Research

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“…Thus, much more effort is expended in devising official statements of procedure than in subsequently adhering to them. Munro (1995) and Chong (1998) suggest how "ambiguity" can actually contribute to the organisation:…”

Section: Tension and Ambiguitymentioning

confidence: 99%

Conversations with internal auditors

Peursem

2005

Managerial Auditing Journal

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If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. AbstractPurpose -Aims to examine the New Zealand internal auditor role and conceptualise on the auditor's influence over that role. At its heart lies the question of how an effective internal auditor can overcome the tension of working with management to improve performance while also remaining sufficiently distant from management in order to report on their performance. Design/methodology/approach -An Eisenhardt-inspired multiple case-based approach in which the researcher made observations, examined documents and interviewed senior internal auditors in six New Zealand organisations. Findings -Three concepts characteristic of those who best balanced their role: the internal auditor's external professional status, the presence of a formal and informal communication network, and the internal auditor's place in determining their own role. Informing these concepts is the auditor's ability to manage ambiguity. Research limitations/implications -Limitations of the research include those typical of qualitative study generally and that it is less objectively-measured; however, compensating procedures are employed. Further study could explore each source of influence in more detail and in different contexts, and examine the framework's application elsewhere. Gender studies may be of value. Practical implications -Results reveal how independence dilemmas are addressed by those internal auditors who are most successful in balancing their sometimes conflicting professional role. Originality/value -An original contribution is the conceptualisation of the internal auditor's role as both an independent evaluator of and consultant to management.

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“…Informasi akuntansi akrual pada pemerintah daerah memenuhi unsur situasi baru dan kompleks. Penelitian empiris telah membuktikan hubungan antara kepribadian intolerance of ambiguity dengan penggunaan informasi akuntansi (Dermer 1973;McGhee et al 1978;Faircloth dan Ricchiute 1981;Gul 1984;Chong 1998;Tsirikas et al 2012). Dermer (1973) menemukan bahwa tolerance of ambiguity memiliki dampak pada preferensi informasi manajer.…”

Section: Peran Intolerance Of Ambiguity Dalam Pengaruh Minat Terhadapunclassified

“…Manajer yang memiliki tolerance of ambiguity tinggi akan menerima informasi akuntansi dan menggunakannya lebih mudah daripada manajer yang memiliki tolerance of ambiguity rendah. Chong (1998) Dihadirkannya accounting performance based reward dalam model penelitian sejalan dengan teori pengharapan yang melihat bahwa motivasi individu ditentukan oleh hasil yang diharapkan diperoleh sebagai akibat dari tindakannya (Vroom 1964). Teori pengharapan menyatakan bahwa motivasi karyawan adalah hasil dari seberapa jauh seseorang menginginkan penghargaan (reward).…”

Section: Peran Intolerance Of Ambiguity Dalam Pengaruh Minat Terhadapunclassified

“…Sebaliknya hasil penelitian ini bertentangan dengan Oliver dan Flamholt (1978) serta Chong (1998) yang menemukan bahwa manager yang memiliki tolerance of ambiguity rendah akan menggunakan informasi akuntansi lebih mudah daripada manager yang memiliki tolerance of ambiguity tinggi. Manajer dengan tingkat tolerance of ambiguity rendah akan memiliki kepercayaan diri rendah dalam mengambil keputusan sehingga akan lebih banyak menggunakan informasi akuntansi untuk mengurangi ketidakpastian.…”

Section: Peran Intolerance Of Ambiguity Dalam Pengaruh Minat Terhadapunclassified

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Model Rekayasa Perilaku Menggunakan Informasi Akuntansi Berbasis Akrual Pada Organisasi Pemerintah

Agriyanto

2018

JAKI

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This study uses the theory of planned behavior, cognitive theory and theory of expectation to test the determinants of behavior using accrual basis accounting information. This study uses 147 respondents of local government financial managers in Semarang City and Banyumas Regency.The result of this research shows that trust has positive effect on attitude. Behavior, subjective norms and perceived control behaviors also positively influence the intention in using accrual basis accounting information. Intention and perceived behavior controls positively affect the behavior of using accrual basis accounting information. The results also show that Intolerance of Ambiguity weakens the influence of intention on behavior, while accounting performance based reward strengthens the influence of intention on behavior. The practical implications of the research can be used by governments as behavioral engineering strategies using accrual basis accounting information. The practical implications of the research can be as behavioral engineering strategies using accrual basis accounting information on government organizations.

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Testing the Contingency «fit» Between Management Accounting Systems and Managerial Performance: A Research Note on the Moderating Role of Tolerance for Ambiguity

Cited by 36 publications

References 33 publications

The perceived fairness of performance evaluation: The role of uncertainty

The perceived fairness of performance evaluation: The role of uncertainty

Conversations with internal auditors

Model Rekayasa Perilaku Menggunakan Informasi Akuntansi Berbasis Akrual Pada Organisasi Pemerintah

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