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Book part
Publication date: 20 January 2021

Kristie M. Young, William W. Stammerjohan, Rebecca J. Bennett and Andrea R. Drake

Psychological contracts represent unofficial or informal expectations that an individual holds, most commonly applied to an employer–employee relationship. Understanding…

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Psychological contracts represent unofficial or informal expectations that an individual holds, most commonly applied to an employer–employee relationship. Understanding psychological contracts helps explain the consequences of unmet expectations, including increased budgetary slack and reduced audit quality. This chapter reviews and synthesizes accounting behavioral research that discusses psychological contracts and that was published in academic and practitioner journals in the areas of financial accounting, management accounting, auditing, taxes, non-profit organizations, accounting education, and the accounting profession itself. Despite the prevalence of psychological contracts in the workplace and the applicability to behavioral research, accounting literature remains limited regarding applications of psychological contracts. This chapter aggregates research across all areas of accounting to provide suggestions for use of psychological contracts in future research and thus create a connected research stream.

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Book part
Publication date: 7 November 2016

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Paradoxes of the Democratization of Higher Education
Type: Book
ISBN: 978-1-78635-234-7

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Book part
Publication date: 10 December 2018

Tony Langham

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Reputation Management
Type: Book
ISBN: 978-1-78756-607-1

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Reputation Management
Type: Book
ISBN: 978-1-78756-607-1

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Designing Public Space for an Ageing Population
Type: Book
ISBN: 978-1-83982-745-7

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