ORCID Profile
0000-0003-1702-6277
Current Organisation
University of Melbourne
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Publisher: Wiley
Date: 28-02-2020
DOI: 10.1111/ACFI.12627
Publisher: American Accounting Association
Date: 02-2015
DOI: 10.2308/BRIA-51063
Abstract: This study reviews extant literature on construal level theory (CLT) of psychological distance (Liberman and Trope 1998 Trope and Liberman 2003). According to CLT, the concept of psychological distance constitutes a common meaning shared by four interrelated dimensions: temporal distance, social distance, spatial distance, and hypotheticality. The core premise is that psychological distance is tied to the level of mental construal (i.e., mental representation), such that more distant objects (or situations) are construed at a higher level and higher-level construals evoke thoughts of more distant objects (Trope and Liberman 2010). CLT further suggests that mental construals influence evaluation, prediction, and behavior (Trope, Liberman, and Wakslak 2007). In spite of the fact that CLT is considered a prominent contemporary theory and comprehensive framework for judgment and decision-making, behavioral accounting research, with few exceptions, has largely ignored the theory's predictions and insights. However, as accounting, auditing, and business in general become increasingly global and geographically dispersed, the perspectives provided by CLT should no longer be ignored. This study aims at illustrating CLT's potential for investigating hitherto unexplained phenomena within the accounting domain and argues that CLT provides the potential for a superior understanding of the heuristics and biases in judgment and decision-making that are associated with distance-affected decision environments. The paper reviews the findings reported in 88 articles (and one book chapter) with an emphasis on publications that apply CLT in contexts that are of particular interest to accounting researchers. CLT's underlying theoretical logic, its commonalities, and its differences with related theories and models are explained through a detailed review of the insights gained from basic CLT research. Commonly applied methods associated with experimental manipulations are highlighted, and broad, CLT-based research questions pertaining to various accounting domains are offered.
Publisher: American Accounting Association
Date: 26-04-2022
Abstract: Research suggests corporate board members would like to receive more information about how risk probabilities are estimated. We examine how spatial distance from a risk assessment target and risk category (operational versus non-operational risk factors) affects decision-makers' assessment of the probability that a given risk will materialize. Results from an experiment involving 141 risk managers provide some support for spatial distance effects. Importantly, we find the difference in decision-makers' probability assessments between operational and non-operational risk factors is greater when assessing a proximate rather than a remote target. We contribute to the accounting literature by demonstrating how spatial distance affects probability judgments. This is important as probability judgments are not only prevalent in managerial decision-making contexts but also in audit, tax, and other settings where decision-targets may be spatially removed from the decision-maker.
Publisher: Elsevier BV
Date: 03-2015
Publisher: American Accounting Association
Date: 12-2014
DOI: 10.2308/JETA-51078
Abstract: This manuscript provides a detailed review of the extant literature on the Theory of Technology Dominance (TTD) (Arnold and Sutton 1998) and proposes a research framework for refinement of the predictions offered by the TTD. Based on the reviewed TTD studies and related decision aid research, additional factors that may affect users' tendency toward reliance or no reliance on the recommendation of an intelligent decision aid (DA) are identified and consolidated into a refined model. Following Arnold and Sutton's (1998) deductive-analytical approach, as well as Weber's (2003) four-step theory-building methodology, four additional factors (initial trust, confidence, built trust, and explanation) are identified and linked to the existing TTD framework via articulation of five novel propositions. As such, the present study makes a theoretical contribution to the information systems literature, as well as to the broader reliance literature and identifies possibilities for future inquiry into practice-relevant understanding of human-computer interactions.
Publisher: American Accounting Association
Date: 06-2016
DOI: 10.2308/ISYS-51495
Abstract: This paper complements a panel session pertaining to past and future AIS research that was held during the 2015 American Accounting Association Annual Meeting. There are two main parts to this commentary. First, using text mining techniques on AIS article abstracts for the period 1986–2014, we identify the top research themes across three leading AIS journals (Journal of Information Systems, International Journal of Accounting Information Systems, and Journal of Emerging Technologies in Accounting). We chart the usage of these themes over time and discuss their shifting popularity. Second, we speculate on the future of AIS research and identify a series of broad research streams that may garner greater importance over the next 30 years. A host of broad research questions accompany the discussion of emerging and anticipated research streams in order to motivate and guide future research.
Publisher: American Accounting Association
Date: 12-08-2023
Abstract: In a setting that considers both operational and accounting decentralization, we propose that controllability and outcome valence effects (i.e., positive versus negative contractual outcomes for managers) interact to affect managers’ misreporting behavior. Experimental results show that the level of cost-shifting under negative outcome valence is relatively invariant to the amount of control over a project’s results, whereas the decision to engage in cost-shifting under positive outcome valence is contingent upon whether the manager had control or not. We contribute to the management accounting literature on contract framing and misreporting and extend research on how decentralization choices affect managers’ use of private information, with direct implications for practice. Our results suggest that limiting in idual managers’ operational control primarily to constrain misreporting may only be beneficial when contracts stipulate positive outcomes for managers.
Location: United States of America
No related grants have been discovered for Martin Weisner.