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RECH3: Controlling
Donnerstag, 19.03.2020:
17:45 - 19:45

Chair der Sitzung: Patrick Kampkötter, Eberhard Karls Universität Tübingen
Ort: Virtueller Raum 4

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Big Brother or Good Fella? Hidden Costs and Benefits of Process Monitoring

Ivo Schedlinsky1, Maximilian Schmidt2, Friedrich Sommer1, Arnt Wöhrmann2

1Universität Bayreuth, Deutschland; 2Justus-Liebig-Universität Gießen, Deutschland

We investigate how process monitoring and error management climate affect process improvements. While previous accounting literature points out negative effects of intensive controls on process improvements, we provide evidence that this does not generalize to all working environments. Instead, we find that the error management climate moderates the effect of process monitoring on individuals’ implementation of process improvements. In particular, we find that under an open error management climate, process monitoring motivates employees to implement more process improvements, as employees perceive process monitoring as an opportunity to demonstrate their skill. Our results have important implications for firms that use or consider using process monitoring within their management control systems and help to understand, why negative findings of prior literature are not necessarily affecting all organizations.

The Interplay between Self-Service Reporting and Managers’ Cognitive Thinking Styles: An Experimental Study

Huda Al Hussari, Christian Brück, Thorsten Knauer

Ruhr-Universität Bochum, Deutschland

Self-service reporting is a recent trend in digitalization, where managers have access to various tools to build their own reports on a needs basis. In this study, we investigate the combined effect of self-service reporting and managers’ cognitive thinking styles (intuitive/affect-based vs. rational/reflective) on the cognitive processing preceding a decision and the final decision-making behavior. We compare the effects of the provision of self-service reporting against a traditional reporting background by using balanced scorecard data. Using an experiment, we find that self-service reporting affects reflective managers’ cognitive processing more negatively than intuitive managers’ processing compared to a traditional reporting setting. These findings are in line with our predictions, since reflective individuals are more subject to motivated reasoning, especially when they are involved in a selection task. Besides, we find that individuals’ cognitive processing significantly affects their final decision-making behavior. Our study provides important implications that, despite the digital revolution, management accountants are still necessary as managers’ business advocates.

Two sides of the same coin: Identities and roles of management accountants’

Tanja Wolf1, Michael Kuttner1,2, Birgit Feldbauer-Durstmüller1, Christine Mitter2

1Institut für Controlling & Consulting, Johannes Kepler Universität Linz, Österreich; 2Fachbereich Controlling & Finance, Fachhochschule Salzburg, Österreich

Academic interest in the role change of management accountants has increased considerably during the past two decades. However, the abundant literature about the roles of management accountants has paid only im-plicitly attention to aspects of identity—only a few authors thematise the identity concept directly. Considering that role change implies identity reconstruction, it is valuable to analyse the literature from an identity perspec-tive. This paper systematically reviews the literature about the changing role of management accountants from an identity perspective, based on a conclusive sample of 62 peer-reviewed articles. We present a conceptual framework of external, organisational, and individual dynamics concerning identities of management account-ants. Moreover, a broad range of possible research implications is provided.

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