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Cognitive dissonance and resistance to change: the influence of commitment confirmation and feedback on judgment usefulness of accounting systems

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  • Jermias, Johnny
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    File URL: http://www.sciencedirect.com/science/article/B6VCK-41V2TFF-3/2/5f175b218ed6e7f9b19de0d6ef1ee1c0
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    Bibliographic Info

    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 26 (2001)
    Issue (Month): 2 (March)
    Pages: 141-160

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    Handle: RePEc:eee:aosoci:v:26:y:2001:i:2:p:141-160

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    Web page: http://www.elsevier.com/locate/aos

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    1. Akerlof, George A & Dickens, William T, 1982. "The Economic Consequences of Cognitive Dissonance," American Economic Review, American Economic Association, vol. 72(3), pages 307-19, June.
    2. Koehler, Jonathan J., 1993. "The Influence of Prior Beliefs on Scientific Judgments of Evidence Quality," Organizational Behavior and Human Decision Processes, Elsevier, vol. 56(1), pages 28-55, October.
    3. Nystrom, Paul C., 1977. "Managerial resistance to a management system," Accounting, Organizations and Society, Elsevier, vol. 2(4), pages 317-322, October.
    4. Foster, Benjamin P. & Ward, Terry J., 1994. "Theory of perpetual management accounting innovation lag in hierarchical organizations," Accounting, Organizations and Society, Elsevier, vol. 19(4-5), pages 401-411.
    5. Malmi, Teemu, 1999. "Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms," Accounting, Organizations and Society, Elsevier, vol. 24(8), pages 649-672, November.
    6. Tiessen, P. & Waterhouse, J. H., 1983. "Towards a descriptive theory of management accounting," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 251-267, May.
    7. Kenneth E. Knight, 1967. "A Descriptive Model of the Intra-Firm Innovation Process," The Journal of Business, University of Chicago Press, vol. 40, pages 478.
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    Cited by:
    1. Faiers, Adam & Cook, Matt & Neame, Charles, 2007. "Towards a contemporary approach for understanding consumer behaviour in the context of domestic energy use," Energy Policy, Elsevier, vol. 35(8), pages 4381-4390, August.
    2. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.
    3. Amaury Grimand & Ewan Oiry & Aurélien Ragaigne, 2012. "Les Vertus Habilitantes Et Contraignantes Du Controle : Une Comparaison De Deux Etudes De Cas De Transformation Des Outils," Post-Print hal-00690940, HAL.
    4. Bonner, Sarah E. & Sprinkle, Geoffrey B., 2002. "The effects of monetary incentives on effort and task performance: theories, evidence, and a framework for research," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 303-345.
    5. Bertrand Masquefa & Pierre Teller, 2013. "The effects of uncertainty, trust, structure and resistance to change in the diffusion of management accounting innovations: an agent based modeling approach," Working Papers hal-00583488, HAL.

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