تأثير پاسخگويي بر روي سطح اطمينان و مقاومت در مقابل تغيير نسبت به سيستم حسابداري

The Influence of Accountability on Confidences and Resistance to Change Accounting system

The topic of innovation adoption and resistance to change has inspired voluminous research aimed to explain why new initiatives intended to improve performance of organizations often encounter resistance from people in the organizations. This study investigates the effects of commitment on peopleʹs judgment about the usefulness of cost allocation systems. This study also examines the role of accountability in mitigating overconfidence and resistance to change. An experiment was conducted to test the predictions of the proposed framework. Results of the experiment indicate that commitment to a particular cost allocation system leads to increased desirability of the chosen system and decreased desirability of the rejected alternative. The results also show that managers who are committed to a particular cost allocation system become too conservative and overconfident in their preferred system, which leads to high resistance to change. These effects, however, were attenuated by making the managers accountable for the negative consequences of their decisions.