The Effects of Offshoring on Judgment Quality in a Management Accounting Task
نویسنده
چکیده
This study investigates the effects of offshoring on judgment quality in a management accounting context (i.e., capital budgeting). The effects of offshoring on judgment quality are understudied and might explain the ineffective and inefficient use of information in offshoring arrangements (Srikanth and Puranam, 2011). A 3x2 between-subject experiment was conducted where participants were assigned to one of three experimental conditions: onshore team, offshore team, or no team. Two dependent variables were measured for judgment quality: effectiveness and efficiency. My results suggest that offshoring may have detrimental effects on efficiency. However, I also find that offshoring does not affect effectiveness.
منابع مشابه
The Effects of the CEO’s Perceptual Bias in Economic Decision-Making and Judgment on the Capabilities of the Financial Reporting Quality
The current research sets out to identify and scrutinize the impact of the CEO’s perceptual biases in judgment and economic decision-making on the reporting quality of the firms listed on the Tehran Stock Exchange. Adopting a mixed method, the present study first seeks to detect the components and indices of CEO’s perceptual biases via critical appraisal and with the special participation of 10...
متن کاملCognitive Style and Auditor's judgment: Does Cognitive Style mitigate the Impact of recency bias on the auditors’ belief revision process?
Abstract: The purpose of the present study is two-dimensional. First, provide more evidence of the effects of information order on auditors' beliefs, and secondly, examine whether auditors vary their beliefs in different cognitive styles. These goals were achieved through the use of experienced professional auditors. To determine the effects of information sequence, Hogarth and Einhorn’s belie...
متن کاملHow Personality and Gender Relate to Ethical Judgment of Accountants: Evidence based on Discipline
CContrary to expectations, ethics research has shown that, accountants earn low ethical reasoning scores in the moral development tests, due to accountants focusing on agreeableness trait. However, ethical tests evaluate agreeableness trait up to the intermediate levels of the moral development model. The purpose of this study is to investigate the relationship between five personality traits a...
متن کاملThe Effects of Information System Integration on Financial Performance Mediated by Cost Performance and Quality Performance: An SEM-based Analysis
This study investigated the effects of information system (IS) integration on financial performance in Tehran Stock Exchange with an emphasis on the mediating role of cost performance and quality performance. This survey was carried out in 2018 by distributing 300 questionnaires among all CEOs, financial administrative vice-presidents, accounting managers, and accountants of manufacturing compa...
متن کاملThe Impact of Social Responsibility and Social Intelligence on Auditor's Professional Judgment with the Role of Mediating a Philosophical Mindset
Auditing is a branch of the social sciences and social components that affect the attitude of the auditor and the type of mental attitude of individuals that affects their professional judgment. The purpose of this study was to investigate the role of mediating the philosophical mindset of auditors on the effects of social responsibility and social intelligence on professional judgment. The sta...
متن کامل