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This study examined, in an organizational budgeting context, several important psychological processes surrounding procedural justice. Specifically, the study tested a causal model in which voice has value‐expressive and control‐mediated effects on procedural justice, and procedural justice has positive effects on organizational commitment. Data were gathered with a survey of production workers (N = 157) and analyzed with a latent variable structural equation model. The results supported control‐mediated voice effects on procedural justice and procedural justice effects on organizational commitment, but failed to confirm value‐expressive voice effects. Based on the findings, we argue that value‐expressive voice effects may be less prevalent than previous research has suggested.

Deception detection is instrumental in business management but professionals differ widely in terms of deception detection performance. The purpose of this paper is to examine the genetic basis of deception detection performance using the classic twin study design and address the research question: how much variance in individual differences in deception detection performance can be accounted for by the variance in genetics vs environmental influences?

In total, 192 twins, with 65 pairs of monozygotic (identical) twins and 31 pairs of dizygotic (fraternal) twins participated in an experiment. A series of behavioral genetic analyses were performed.

The variability in deception detection performance was largely determined by differences in shared and non-shared environments.

The subjects were solicited during the Twins Days Festival so the sample selection and data collection were limited to the natural settings in the field. In addition, the risks and rewards associated with deception detection performance in the study are pale in comparison with those in practice.

Deception detection performance may be improved through training programs. Corporations should continue funding training programs for deception detection.

This is the first empirical study that examines the complementary influences of genetics and environment on people’s ability to detect deception.

Budget decision-makers are forced at times to assign budgets that deviate substantially from budget participants’ requests. In these instances, budget participants likely interpret their budgetary involvement as lacking influence and perhaps as pseudo-participative. This experimental study examined two situational factors that may affect perceptions of pseudo-participation: budget favorability (receiving a much better or much worse budget than requested) and disclosure of budget intention (the decision-maker discloses or does not disclose a preliminary budget before the budget decision, with the final budget exactly matching the preliminary budget). As hypothesized, budget participants had a self-serving tendency to discount pseudo-participation as the cause of low influence when they received a favorable budget. However, contrary to a hypothesized effect, budget participants did not have a self-serving tendency to inflate pseudo-participation as the cause of low influence when they received an unfavorable budget. Instead, they formed strong, unbiased pseudo-participation perceptions. Also contrary to a hypothesized effect, the budget decision-maker's disclosure of an intended budget, which should have provided clear indications of an insincere request for budget input, did not increase perceptions of pseudo-participation. Budget outcomes that indicate low influence may evoke such strong perceptions of pseudo-participation as to override other information that suggests pseudo-participation.

To summarize the findings of empirical studies the authors have conducted regarding budgetary procedures fairness and to discuss key implications of these findings.

Summary and synthesis of the authors' empirical research.

Identifies criteria for, and types of attitudinal and behavioral reactions that managers have toward, formal budgetary procedures fairness and budgetary procedures implementation fairness. Provides information regarding how the two forms of budgetary procedures fairness work together to influence managers' attitudes and behaviors, and how they reduce managers' negative reactions to unfavorable budgets. Presents reasons that fair budgetary procedures are important to managers.

The authors' studies used questionnaire data where all variables were measured at a single point in time, which provides little control over unmeasured variables and direction of causality. Future research should seek to expand the sets of criteria for and reactions toward budgetary procedures fairness, as well as to further detail the processes by which budgetary procedures fairness works. Also, relationships involving budgetary procedures fairness should be examined by means of laboratory experiments.

Underscores the importance of promoting formal budgetary procedures fairness and budgetary procedures implementation fairness in organizational budgetary systems, and provides concrete guidance in this regard.

Provides useful information to accounting and audit staff, budget committee members, supervisors, and other employees involved in designing and implementing organizational budgetary systems and to budgeting researchers.

The motive to manage impressions has been broken down into protective and acquisitive orientations. A protective orientation exists when an individual is concerned primarily with encountering disapproval, rather than approval, from the relevant audience. An acquisitive orientation exists when an individual is concerned primarily with obtaining approval from the audience. This study tests the proposition that organizational managers have primarily an acquisitive orientation. The affective sentiments of 95 international middle‐ and upper‐level business managers toward their organization, its leaders, and its business control mechanisms were compared with their perceptions of the acquisitiveness and protectiveness of their work environment. The results indicate that affective sentiments of managers are correlated with the acquisitiveness, but not the protectiveness, of the work environment, supporting the notion that managers have primarily an acquisitive orientation.

This paper analyzes citations from the first 20 volumes of Advances in Management Accounting using Google Scholar in April and May, 2013.

This study assesses the success of the first 20 volumes of Advances in Management Accounting using citation analysis. Four citation metrics are used. The four citation metrics are: (1) total citations since year of publication until April and May, 2013, (2) citations per author since year of publication until April and May, 2013, (3) citations per year since year of publication until April and May, 2013, and (4) citations per author per year since year of publication until April and May, 2013.

The top 20 authors for each citation metric, the top 20 faculties for each citation metric, and the top 20 doctoral programs for each citation metric are determined. Furthermore, the top 20 articles are determined using two citation metrics and the H-index for Advances in Management Accounting is computed.

Potential doctoral students, current doctoral students, “new” Ph.D.s with an interest in management accounting, current management accounting faculty, department chairs, deans, other administrators, journal editors, and journal publishers will find these results informative.

Large organizations typically mandate that managers attend budget meetings and exchange budget reports with their immediate supervisor and budget staff. We explored whether such organization-mandated budgetary involvement is related to managers’ budgetary communication with their supervisor in terms of budgetary participation, budgetary explanation, and budgetary feedback. Questionnaire data from 148 managers employed by 94 different companies were analyzed with regression. Mandatory budget meetings with supervisor had a positive relationship with all three forms of budgetary communication with supervisor, and mandatory budget reports from supervisor had a positive relationship with budgetary explanation from supervisor. Mandatory budget meetings with budget staff had a positive relationship with both budgetary participation with supervisor and budgetary feedback from supervisor. Mandatory budget reports from budget staff had a negative relationship with all three forms of budgetary communication with supervisor. The results failed to support proposed relationships between mandatory budget reports to supervisor and budgetary participation with supervisor, and between mandatory budget reports from supervisor and budgetary explanation from supervisor. Implications of the results for future research and budgetary system design are discussed.

One of the most important aspects of managerial accounting is the accumulation of costs in the manufacturing process. This data is of value to the manager owing to the information it provides him for planning, control, and decision making. The purpose of this paper is to describe the different costing systems, compare them, and show how they affect the accumulation of costs for product costing, as well as decision making.