مقاله انگلیسی روحیه و صداقت در گزارشگری بودجه

این مقاله علمی پژوهشی (ISI)  به زبان انگلیسی از نشریه الزویر مربوط به سال ۲۰۲۱ دارای ۱۲ صفحه انگلیسی با فرمت PDF می باشد در ادامه این صفحه لینک دانلود رایگان مقاله انگلیسی و بخشی از ترجمه فارسی مقاله موجود می باشد.

کد محصول: H719

سال نشر: ۲۰۲۱

نام ناشر (پایگاه داده): الزویر

نام مجله:   Management Accounting Research

نوع مقاله: علمی پژوهشی (Research articles)

تعداد صفحه انگلیسی: ۱۲ صفحه PDF

عنوان کامل فارسی:

مقاله انگلیسی ۲۰۲۱ :  روحیه و صداقت در گزارشگری بودجه

عنوان کامل انگلیسی:

Mood and honesty in budget reporting

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Abstract

In this paper, I investigate whether the honesty of managers’ budget reporting depends on the state of their mood. The results from a laboratory experiment demonstrate that managers in a positive mood report their budgets more honestly than managers in a negative mood. Attaining a neutral mood state, however, does not increase honesty sufficiently to balance out the effects of a negative mood state. The hedonic contingency theory suggests that the cognitive process underlying a display of higher honesty when the manager is in a positive mood stems from the manager’s desire to maintain this mood by reporting the budget more truthfully. The results of supplemental analyses show that the effect of the manager’s mood on honesty remains stable over multiple reporting periods. By examining the expected firm profits, I reveal that a contract based on the assumption that a manager will be honest is more beneficial than a truth-inducing contract derived from economic theory. If the manager is in a more positive mood, this relative advantage increases due to the effect of mood on honesty.

Keywords: Participative budgeting, Reporting, Honesty, Budgetary slack, Mood, Experiment

۱.Introduction

 Many organizations invest large amounts of funds to create positive work environments for their employees. A famous example is Google, which claims that it has invested tremendous efforts to boost its employees’ job satisfaction. In addition, large companies often try to win competitions for the best workplaces (Dill, 2016; Glassdoor, 2017). These investments seem to make sense, as a recent Gallup survey estimates that unsatisfied employees’ behavior results in negative consequences that translate into $483 to $605 billion in lost productivity each year in the U.S. (Gallup, 2017). Research shows that the employees’ job satisfaction is often related to their mood at work (e.g., Dimotakis et al., 2011; Judge and Ilies, 2004; Weiss et al., 1999), which suggests that the employees’ mood can also be a relevant factor for companies to avoid undesirable and foster desirable employee behaviors. In this paper, I investigate whether a manager’s mood influences their honesty in budget reporting and identify the consequences regarding the expected firm profit…

۵.Conclusions

 The results of this study suggest that the manager’s mood can influence their budget reporting honesty. When managers are in a positive mood, they report significantly more honestly than when they are in a negative mood, as predicted by the first hypothesis. The findings do not support the second hypothesis, as managers in a positive mood are not significantly more honest than those in a neutral mood. The findings support the third hypothesis, however, as the reporting honesty of managers in a neutral mood does not differ significantly from that of managers in a negative mood. This implies that elevating a negative mood to a neutral mood does not sufficiently increase honesty and, thus, it may be beneficial to induce a positive mood in managers…

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