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March 18, 2026The Accounting Review

Initial Attributions and Information Seeking by Superiors and Subordinates in Production Variance Investigations.

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Authors

PHPaul HarrisonDeakin UniversitySWStephen G. WestArizona State UniversityJRJ. Hal ReneauArizona State University

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Implication

Field experiment reveals differing attribution processes between superiors and subordinates in production investigations, suggesting design implications for accounting systems.

Key Points

  • This research aims to examine how superiors and subordinates attribute causes and seek information during production variance investigations.
  • Conducted a field experiment focusing on superiors and subordinates during unfavorable variances.
  • Analyzed initial attribution styles and information-seeking behaviors.
  • Measured confirmatory hypothesis testing procedures.
  • Superiors typically made internal attributions regarding variances compared to subordinates.
  • Superiors sought additional internal information relative to subordinates.
  • The confirmatory hypotheses testing aligns with findings in non-accounting contexts.

Cite This Study

Harrison et al. (1988) studied this question.

synapsesocial.com/papers/69ba43f74e9516ffd37a5b95https://doi.org/10.2308/tar-4481842
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Factors Influencing Supervisor's Responses to Subordinate's Poor Performance: An Attributional Analysis.1991
  2. 2Analyzing the Variance Investigation Decision: The Effects of Outcomes, Mental Accounting, and Framing.1993 · 1 citations
  3. 3An Examination of Auditor Performance Evaluation.1985
  4. 4An Examination of the Effects of Accountability Tactics on Performance Evaluation Judgments in Public Accounting.1993
  5. 5Management's Motive and Its Effect on Selected Audit Decisions.1991