Benson Wier

RETRACTED: Enterprise resource planning systems and non-financial performance incentives: The joint impact on corporate performance

This article has been retracted: please see elsevier policy on article withdrawal (http://www.elsevier.com/locate/withdrawalpolicy).the publisher has decided to retract this article, and the editors support the decision of the publisher.the “report of judith a. Malone, bentley university ethics officer, concerning dr. James e. Hunton” indicated that “the whole body of dr. Huntons extensive research while a faculty member at bentley university must now be considered suspect” (https://www.bentley.edu/files/hunton%20report%20july21.pdf). Based upon the information provided by the co-authors, dr. Hunton collected the data for this article. There was never the opportunity for the co-authors to collect the data or interact with the study participants. Given the inability to provide an independent evidence of the validity of the primary data, the publisher considers that the scientific integrity of the article cannot be guaranteed. Therefore, the publisher decided to retract the article, and the editors support this decision. There is no evidence that the co-authors were aware of or complicit in dr. Huntons actions.

Succeeding in managerial accounting. Part 2: a structural equations analysis

In this paper, we explore the relationship among rank, knowledge, ability, experience, and success in managerial accounting practice. More specifically, we investigate the predictive validity of the Libby & Luft (LL industry knowledge, tacit managerial knowledge (TMK) and experience predict success for seniors; while, industry and TMK predict success for managers. The results generally support the validity of the L& L model in predicting the success of practicing managerial accountants.

Perceptions of benefit and justice and desired outcomes

It is widely accepted that allowing affected parties to participate in the resource allocation process is one way to create an atmosphere of outcome equity and process fairness, thereby maximizing desired attitudes (such as satisfaction) and behavioral intentions (such as commitment to perform). However, in certain business settings, participative decision-making may not be feasible and/or resources may be limited such that not everyone gets what they believe they deserve or need. For this reason, it is important to identify factors that can mitigate negative attitudes and behavioral intentions associated with perceptions of inequitable allocations or non-participative processes. The current research provides evidence that if an employee assesses the net perceived benefit (NPB) of a decision outcome as positive they will, even in cases of a non-participative process or when the allocation of resources is not seen as fair, be satisfied with the outcome and express commitment to performing the required task. Further, this study found support for the suggestion that the presence of superior monitoring can favorably affect an employees commitment to perform, particularly in cases when satisfaction is negatively impacted by non-participation and low NPB. This study demonstrates that personal attitudes, behavioral intentions, and organizational objectives can be more closely aligned through the appropriate use of monitoring and by making understandable how an allocation decision will provide benefits to affect individuals.

Accounting for Professional Accountants' Dysfunctional Knowledge Sharing: A Self-Determination Theory Perspective

ABSTRACT: Investigating how and why accounting professionals share useless and harmful knowledge challenges designers of accounting systems and organizational leaders. In this paper, we extend self-determination theory (SDT) to investigate the influence of financial incentives on (1) harmful, and (2) masked, i.e., organizationally useless, knowledge sharing (KS) among accounting professionals (n = 428) by adapting measures from SDT to the professional accounting context. Although self-disclosed dysfunctional KS is infrequent in our sample, the results indicate that, consistent with the predictions of our extension of SDT, accountants with higher controlled (higher autonomous) motivation are more (less) influenced by financial incentives and engage in more (less) dysfunctional KS. Data Availability: Contact the authors.

Reporting Frequency and Presentation Format: Detecting Real Activities Manipulation

ABSTRACT: As management increasingly manages earnings through real activities manipulation (RAM), RAM detection has become an important issue. This study investigates the role of reporting frequency and presentation format in detecting sales-related RAM. Based on the results of an online experiment with 77 experienced financial analysts, we find that more frequent financial reporting significantly improves sales-related RAM detection when financial analysts are aided with graphical displays. The results of our study suggest that more frequent financial reporting has the potential to improve RAM detection by disclosing trends that are suggestive of RAM. Moreover, results indicate that graphical representation reduces the cognitive effort required to process a larger number of data points generated by more frequent reporting and thus provides a better cognitive fit than tabular representation. As a result, the combination of more frequent reporting and graphical support together may assist financial stateme...