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Accounting for the Effect of Accountability

Accounting for the Effect of Accountability,J. S. Lerner,P. P. E. Tetlock

Accounting for the Effect of Accountability   (Citations: 99)
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Published in 1999.
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    • ...Empirically, it rarely does and Camerer and Hogarth (1999, p. 33) concluded after an extensive review that ‘‘there is no replicated studyin whichatheoryof rationalchoicewasrejected atlowstakes in favor of a well‐specified behavioral alternative, and accepted at high stakes.’’ Similarly, increasing people’s accountability for their decisions improves performance in some cases, but impedes it in others (for a review see Lerner & Tetlock, ...

    Norbert Schwarzet al. Metacognitive Experiences and the Intricacies of Setting People Straig...

    • ..., accountability) affect human judgments (Lerner and Tetlock, 1999...

    Gregory A. Liyanarachchi. Feasibility of using student subjects in accounting experiments: a rev...

    • ... no-excuses policies as prudent rather than as evidence of a cognitive defects (Tetlock, 2000); (b) of how cognitive self-correction operates in the real world Accountability-style manipulations designed to make people think harder may deepen, not bridge, ideological divides because people see accountability as a signal to bring their judgment into closer conformity with their own (ideologically charged) conceptions of good judgment (Lerner ...

    Philip E. Tetlocket al. People as intuitive prosecutors: The impact of social-control goals on...

    • ...Lerner and Tetlock [61] summarize the findings in a review of accountability-studies: “Two decades of research now reveal that (a) only highly specialized subtypes of accountability lead to increased cognitive effort; (b) more cognitive effort is not inherently beneficial; it sometimes makes matters even worse;...” The pessimistic view regarding motivational mechanisms is not undisputed...
    • ... The viewpoints of the audience, e.g., the software managers or customers, should not be known at the time of assessment [61]...

    M. Jorgensen. Evidence-based guidelines for assessment of software development cost ...

    • ...Research suggests that accountability is pervasive in the accounting environment (DeZoort and Lord, 1997) and the empirical evidence suggests that decisions that are made under accountability are different from those made without a similar requirement (Lerner and Tetlock, 1999)...
    • ...Another reason for using the experimental method is that it permits comparisons of results between studies that examined experimentally the impact of accountability on various judgements and decisions (see Lerner and Tetlock, 1999; DeZoort and Lord,...
    • ...(A copy of the research instrument is presented in Appendix A.) This manipulation is consistent with the literature (see DeZoort and Lord, 1997; Lerner and Tetlock, 1999)...

    Gregory A. Liyanarachchiet al. Accounting students' information disclosure decisions: Is there a need...

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