This review analyzes the role of emotions in accounting research. Drawing on an analytical
framework that differentiates between joy-, fear-, anger-and sadness-based emotions, we …

Insights and technologies from neuroscience research can help accounting scholars more
deeply understand how decision-makers physically and cognitively process and react to …

This study investigates the effect of subordinate perceptions of the legitimacy of the superior
in her role on subordinate misreporting. Using social norm theory regarding property rights …

Purpose This study aims to investigate the influence of budgetary participation on budget
quality on top of the moderating role of environmental uncertainty on the said relationship …

For decades, management accounting and control (MAC) researchers have employed a
diverse set of source disciplines to predict and examine behavior, and psychology is among …

The trustworthiness factor is crucial in the relationship between employees, ie between
superiors and subordinates, because it can increase cooperation and alleviate agency …

Masalah utama adalah masih adanya anak taman kanak-kanak (TK) yang kurang jujur
dalam berkata dan bersikap. Tujuan penelitian ini adalah untuk mengungkapkan data …

This study aims to obtain empirical evidence about the cognitive effect of Islamic religiosity
and budget control in reducing budgetary slack behavior. This study involved 176 managers …

This paper explores the extent to which bargaining power asymmetries among supply chain
members moderate the effect that the delay costs of the setting exert on negotiation …

Performance goals are one of the most prevalent management controls used in practice to
address motivational concerns. Goals influence employees' affective state by enabling them …