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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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  • Jermias, Johnny, 2001. "Cognitive dissonance and resistance to change: the influence of commitment confirmation and feedback on judgment usefulness of accounting systems," Accounting, Organizations and Society, Elsevier, vol. 26(2), pages 141-160, March.
  • Handle: RePEc:eee:aosoci:v:26:y:2001:i:2:p:141-160
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    References listed on IDEAS

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    1. Akerlof, George A & Dickens, William T, 1982. "The Economic Consequences of Cognitive Dissonance," American Economic Review, American Economic Association, pages 307-319.
    2. Nystrom, Paul C., 1977. "Managerial resistance to a management system," Accounting, Organizations and Society, Elsevier, pages 317-322.
    3. repec:bla:joares:v:37:y:1999:i:1:p:1-26 is not listed on IDEAS
    4. Kenneth E. Knight, 1967. "A Descriptive Model of the Intra-Firm Innovation Process," The Journal of Business, University of Chicago Press, vol. 40, pages 478-478.
    5. Tiessen, P. & Waterhouse, J. H., 1983. "Towards a descriptive theory of management accounting," Accounting, Organizations and Society, Elsevier, pages 251-267.
    6. Koehler, Jonathan J., 1993. "The Influence of Prior Beliefs on Scientific Judgments of Evidence Quality," Organizational Behavior and Human Decision Processes, Elsevier, pages 28-55.
    7. repec:bla:joares:v:35:y:1997:i::p:105-123 is not listed on IDEAS
    8. Malmi, Teemu, 1999. "Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms," Accounting, Organizations and Society, Elsevier, pages 649-672.
    9. Foster, Benjamin P. & Ward, Terry J., 1994. "Theory of perpetual management accounting innovation lag in hierarchical organizations," Accounting, Organizations and Society, Elsevier, pages 401-411.
    10. repec:bla:joares:v:20:y:1982:i::p:56-101 is not listed on IDEAS
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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, pages 4381-4390.
    2. Brian, HILL, 2007. "Dynamic Awareness," Les Cahiers de Recherche 881, HEC Paris.
    3. Cédric Lesage, 2001. "Modélisation de l'imperfection dans le coût:une interprétation cognitive de résultats expérimentaux obtenus sur le modèle CVP," Revue Finance Contrôle Stratégie, revues.org, vol. 4(4), pages 59-83, December.
    4. 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.
    5. 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.
    6. 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.
    7. Thornock, Todd A., 2016. "How the timing of performance feedback impacts individual performance," Accounting, Organizations and Society, Elsevier, pages 1-11.
    8. Paula-Elena DIACON, 2015. "Some Psychological Causes Of The Financial Crisis," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 7(2), pages 276-287, August.

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