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1 – 3 of 3Tota Panggabean, Yasheng Chen and Johnny Jermias
This study uses an eye-tracking device to examine the effects of dissenting opinion on information search style and decision quality, using insights from dual-process theory. When…
Abstract
This study uses an eye-tracking device to examine the effects of dissenting opinion on information search style and decision quality, using insights from dual-process theory. When evaluating strategic outcomes, managers not exposed to a dissenting opinion employ directed information search using System 1 (heuristic, automatic cognitive processing), leading to low-quality decisions. Providing a dissenting opinion causes managers to use System 2 (sequential information search characterized by deliberate, slow, and effortful cognitive processing), leading to higher-quality decisions. This study provides useful insights into the cognitive processes underlying managers' judgments, and the factors that influence their decisions. We conclude by discussing the critical role of dissent in business practices, and explain how dissent affects people's System 2 cognitive processes.
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Vincent K. Chong, Michele K. C. Leong and David R. Woodliff
This paper uses a laboratory experiment to examine the effect of accountability pressure as a monitoring control tool to mitigate subordinates' propensity to create budgetary…
Abstract
This paper uses a laboratory experiment to examine the effect of accountability pressure as a monitoring control tool to mitigate subordinates' propensity to create budgetary slack. The results suggest that budgetary slack is (lowest) highest when accountability pressure is (present) absent under a private information situation. The results further reveal that accountability pressure is positively associated with subordinates' perceived levels of honesty, which in turn is negatively associated with budgetary slack creation. The findings of this paper have important theoretical and practical implications for budgetary control systems design.
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