What question did this study set out to answer?

This study aims to explore how middle-managers' perceptions of evaluative styles used by their superiors impact their own evaluative styles, particularly in the context of accounting information.

June 15, 2026Journal of Management Accounting Research

Accounting evaluative styles and the contagion effect in middle-managers: An empirical study.

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Authors

CPC. Douglas PoeUniversity of Kentucky WJWinston T. Shearon Jr.RSRobert H. StrawserTexas A&M University

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Implication

Empirical study investigates how managers' perceptions of evaluation styles influence their own styles, highlighting the contagion effect.

Key Points

This study aims to explore how middle-managers' perceptions of evaluative styles used by their superiors impact their own evaluative styles, particularly in the context of accounting information.
Used a situation rating questionnaire to assess evaluative styles of 77 middle-managers across 25 companies.
Examined reinforcement and alteration of managerial styles and assessed the impact of evaluative environments on these styles.
Considered the effects of traditional classification methods on managers in budget and profit conscious settings.
Found strong contagion effects of accounting information when managers felt certain about their evaluative environments.
Evidence showed a gradient of reliance on perceptions of evaluative environments among managers.
Induced changes in evaluative style occurred regardless of initial environmental context.

Cite This Study

Poe et al. (1991) studied this question.

synapsesocial.com/papers/6a2f975ea1cfeec4908287d3 https://doi.org/10.2308/jmar-9701273052

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Implication

Empirical study investigates how managers' perceptions of evaluation styles influence their own styles, highlighting the contagion effect.

Accounting evaluative styles and the contagion effect in middle-managers: An empirical study.

Discussion

Member takes

Implication

Key Points

Cite This Study

Accounting evaluative styles and the contagion effect in middle-managers: An empirical study.

Discussion

Member takes

Implication

Key Points

Cite This Study

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