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

  • Jermias, Johnny
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    File URL: http://www.sciencedirect.com/science/article/B6VCK-41V2TFF-3/2/5f175b218ed6e7f9b19de0d6ef1ee1c0
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    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
    Contact details of provider: Web page: http://www.elsevier.com/locate/aos

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    1. 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.
    2. Nystrom, Paul C., 1977. "Managerial resistance to a management system," Accounting, Organizations and Society, Elsevier, vol. 2(4), pages 317-322, October.
    3. 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.
    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. 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.
    6. 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.
    7. 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.
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