Superior-Subordinate Divergence in Controllability Judgments

IF 1.4 Q3 BUSINESS, FINANCE Journal of Management Accounting Research Pub Date : 2023-08-16 DOI:10.2308/jmar-2022-051
J. Gay, Scott B. Jackson, Nathan Waddoups, Xiaomei Xiong
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Abstract

The controllability principle states that superiors should hold subordinates responsible only for outcomes and events that the subordinates can control. Although the principle is intuitively appealing, the extent to which this principle is applied can vary substantially in practice. Using four experiments, we predict and find evidence suggesting that the controllability judgments of superiors and subordinates can diverge even when the objective controllability of the outcome is held constant. Specifically, we find that subordinates' controllability judgments, relative to those of superiors, are consistently lower when performance outcomes are negative and sometimes higher when performance outcomes are positive. Further, we find that divergence in controllability judgments has important, negative implications for subordinates' perceptions of fairness and trust, intended effort, job satisfaction, and turnover intentions. Our results highlight several costs of implementing the controllability principle, which may help explain why the controllability principle is not universally adopted. Data Availability: Data are available from the authors upon written request.
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可控性判断的上下级差异
可控性原则规定,上级应该让下属只对下属可以控制的结果和事件负责。尽管该原则在直觉上很有吸引力,但在实践中,该原则的应用程度可能会有很大差异。通过四个实验,我们预测并发现证据表明,即使结果的客观可控性保持不变,上级和下级的可控性判断也会出现分歧。具体而言,我们发现,当绩效结果为负时,下属的可控性判断相对于上级的可控性评判一直较低,当绩效成果为正时,有时更高。此外,我们发现可控性判断的差异对下属对公平和信任、预期努力、工作满意度和离职意向的感知具有重要的负面影响。我们的结果强调了实现可控性原理的几个成本,这可能有助于解释为什么可控性原理没有被普遍采用。数据可用性:作者可根据书面要求提供数据。
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来源期刊
CiteScore
2.90
自引率
5.90%
发文量
21
期刊介绍: The mission of the Journal of Management Accounting Research (JMAR) is to advance the theory and practice of management accounting through publication of high-quality applied and theoretical research, using any well-executed research method. JMAR serves the global community of scholars and practitioners whose work impacts or is informed by the role that accounting information plays in decision-making and performance measurement within organizations. Settings may include profit and not-for profit organizations, service, retail and manufacturing organizations and domestic, foreign, and multinational firms. JMAR furthermore seeks to advance an understanding of management accounting in its broader context, such as issues related to the interface between internal and external reporting or taxation. New theories, topical areas, and research methods, as well as original research with novel implications to improve practice and disseminate the best managerial accounting practices are encouraged.
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