The Interactive Effect of Cognitive Frame and Performance Measurement System Scope on Managers’ Choice of Sustainable Suppliers

IF 1.4 Q3 BUSINESS, FINANCE Journal of Management Accounting Research Pub Date : 2023-06-28 DOI:10.2308/jmar-2022-041

Nadra Pencle

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引用次数: 1

Abstract

Managerial response to stakeholders’ demands for profitability and sustainability can have long-lasting effects on organizations, stakeholders, and society. In an era dominated by business-case thinking, managers’ cognitive processes are particularly important. Yet alternatives to business-case thinking are underexamined. Operationally, to help direct attention toward sustainable goals, organizations implement performance measurement systems (PMS) with varying scope differences in the composition of financial and nonfinancial measures. To date prior research is inconclusive regarding the effectiveness of such actions. This study responds by mobilizing paradoxical thinking, an alternative form of cognition posited to better support complex managerial decisions. Experimentally, I investigate how cognitive frames moderate the effect of a broad versus narrow PMS in sustainable decision making. The results reveal managers who approach sustainable decisions with a paradoxical cognitive frame and are evaluated using broad PMS select more sustainable suppliers. These findings are important given the social and environmental implications of sustainability judgments.

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认知框架与绩效衡量体系范围对管理者选择可持续供应商的互动效应

管理层对利益相关者对盈利能力和可持续性的需求的回应会对组织、利益相关者和社会产生持久的影响。在一个以商业案例思维为主的时代，管理者的认知过程尤为重要。然而，商业案例思维的替代方案尚未得到充分研究。在操作上，为了帮助将注意力转向可持续目标，组织实施绩效衡量系统(PMS)，在财务和非财务指标的组成方面存在不同的范围差异。迄今为止，先前的研究对此类行动的有效性尚无定论。这项研究通过调动矛盾思维来回应，矛盾思维是另一种认知形式，可以更好地支持复杂的管理决策。在实验上，我研究了认知框架如何调节广义和狭义经前症候群对可持续决策的影响。结果表明，采用矛盾的认知框架进行可持续决策并使用广泛的PMS进行评估的管理者选择了更可持续的供应商。考虑到可持续性判断的社会和环境影响，这些发现很重要。

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来源期刊

Journal of Management Accounting Research BUSINESS, FINANCE-

CiteScore

2.90

自引率

5.90%

发文量

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.