According to prominent models in cognitive psychology, neuroscience, and economics,
effort (be it physical or mental) is costly: when given a choice, humans and non-human …

Depression is linked to deficits in cognitive control and a host of other cognitive impairments
arise as a consequence of these deficits. Despite of their important role in depression, there …

The objective of the current research is to determine the influence of management control
system (MCS) as a package on organization performance, and organizational capabilities …

Research on cognitive control and executive function has long recognized the relevance of
motivational factors. Recently, however, the topic has come increasingly to center stage, with …

Using a unique dataset of audit days in China from 2006 to 2011, this paper examines the
relationship between audit effort and audit quality from the perspective of audit process and …

The main purpose of this paper is to develop a conceptual framework for understanding the
literature on the consequences of contemporary performance measurement (CPM) systems …

Recent years have seen a rejuvenation of interest in studies of motivation–cognition
interactions arising from many different areas of psychology and neuroscience. The present …

Different design choices in the controls used to manage performance often lead to a range
of unintended consequences, which have profound effects on individuals and organizations …

Reasoning is generally seen as a means to improve knowledge and make better decisions.
However, much evidence shows that reasoning often leads to epistemic distortions and poor …

This paper discusses the role of process evidence in accounting research. We define
process evidence broadly as data providing insight into how and why cause-effect …