FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W3048936204> ?p ?o ?g. }

• W3048936204 abstract "This dissertation consists of two studies on System Justification Theory, hereafter SJT. SJT (Jost and Banaji 1994) is a psychology theory stating that individuals justify the status quo even if doing so is against their own or their group's interest (Jost et al. 2004). Comprised of twenty propositions, SJT attempts to explain social and psychological factors driving individuals to perceive the social system as legitimate. These factors also drive individuals to support and maintain the social system. The synthesis and application of this psychological theory in behavioral accounting research is limited, but could provide explanatory evidence on individual decision-making in accounting. The first study of this dissertation synthesizes SJT's four foundational theories – cognitive dissonance, social identity, social dominance, and belief in a just world – in behavioral accounting research, specifically focusing on two predominantly used theoretical motivations, cognitive dissonance and social identity theory. Behavioral accounting and corporate social responsibility (CSR) have increasingly become more complex as interest in these two areas continues to grow. The first study reviews prior behavioral accounting research that applied cognitive dissonance or social identity theory, and then demonstrates how the application of SJT in behavioral accounting research addresses more complex research questions that cannot be addressed solely from one or a combination of SJT's four foundational theories. The second study then applies SJT's theoretical motivations in a complex managerial accounting setting by investigating whether maintaining the status quo is a factor explaining managers' decisions to overstate environmental capital expenditure (ECE) projections. This study uses an experimental design to understand whether the presence of an overstatement status quo and a system threat affects managers' decisions to overstate environmental projections. The results indicate that managers are more likely to overstate ECE projections when the industry exhibits an overstatement status quo. Additionally, this propensity to overstate ECE projections is further exacerbated when managers face a stakeholder threat, suggesting they dig in their heels and maintain the status quo. This study extends environmental accounting research by demonstrating that the societal status quo affects managers cognitively and psychologically as they make environmental disclosure decisions. Results also contribute to practice by shedding insight as to why managers make certain environmental disclosure decisions. Specifically, the results show that the social system impacts managers' willingness to use environmental disclosures as a legitimating tool.Overall these two studies contribute to behavioral accounting research by exploring and applying a psychological theory in a managerial environmental accounting setting. It demonstrates how a commonly used psychology theory that has never been utilized in accounting research could address broad and…" @default.
• W3048936204 created "2020-08-18" @default.
• W3048936204 creator A5009501762 @default.
• W3048936204 date "2019-01-01" @default.
• W3048936204 modified "2023-09-27" @default.
• W3048936204 title "System Justification Theory: Synthesizing and Applying its Theoretical Motivations in Behavioral Accounting Research" @default.
• W3048936204 hasPublicationYear "2019" @default.
• W3048936204 type Work @default.
• W3048936204 sameAs 3048936204 @default.
• W3048936204 citedByCount "0" @default.
• W3048936204 crossrefType "journal-article" @default.
• W3048936204 hasAuthorship W3048936204A5009501762 @default.
• W3048936204 hasConcept C121955636 @default.
• W3048936204 hasConcept C14564219 @default.
• W3048936204 hasConcept C15744967 @default.
• W3048936204 hasConcept C162324750 @default.
• W3048936204 hasConcept C17744445 @default.
• W3048936204 hasConcept C180872759 @default.
• W3048936204 hasConcept C199539241 @default.
• W3048936204 hasConcept C2776748549 @default.
• W3048936204 hasConcept C2780514539 @default.
• W3048936204 hasConcept C77513098 @default.
• W3048936204 hasConcept C77805123 @default.
• W3048936204 hasConcept C98447023 @default.
• W3048936204 hasConceptScore W3048936204C121955636 @default.
• W3048936204 hasConceptScore W3048936204C14564219 @default.
• W3048936204 hasConceptScore W3048936204C15744967 @default.
• W3048936204 hasConceptScore W3048936204C162324750 @default.
• W3048936204 hasConceptScore W3048936204C17744445 @default.
• W3048936204 hasConceptScore W3048936204C180872759 @default.
• W3048936204 hasConceptScore W3048936204C199539241 @default.
• W3048936204 hasConceptScore W3048936204C2776748549 @default.
• W3048936204 hasConceptScore W3048936204C2780514539 @default.
• W3048936204 hasConceptScore W3048936204C77513098 @default.
• W3048936204 hasConceptScore W3048936204C77805123 @default.
• W3048936204 hasConceptScore W3048936204C98447023 @default.
• W3048936204 hasLocation W30489362041 @default.
• W3048936204 hasOpenAccess W3048936204 @default.
• W3048936204 hasPrimaryLocation W30489362041 @default.
• W3048936204 hasRelatedWork W1913725579 @default.
• W3048936204 hasRelatedWork W1967828239 @default.
• W3048936204 hasRelatedWork W2015543904 @default.
• W3048936204 hasRelatedWork W2026025894 @default.
• W3048936204 hasRelatedWork W2026440379 @default.
• W3048936204 hasRelatedWork W2068848438 @default.
• W3048936204 hasRelatedWork W2085798449 @default.
• W3048936204 hasRelatedWork W2123736029 @default.
• W3048936204 hasRelatedWork W2247758994 @default.
• W3048936204 hasRelatedWork W2581628379 @default.
• W3048936204 hasRelatedWork W2685819644 @default.
• W3048936204 hasRelatedWork W2733922037 @default.
• W3048936204 hasRelatedWork W2735753074 @default.
• W3048936204 hasRelatedWork W2776799608 @default.
• W3048936204 hasRelatedWork W3014534044 @default.
• W3048936204 hasRelatedWork W3106636415 @default.
• W3048936204 hasRelatedWork W3122879078 @default.
• W3048936204 hasRelatedWork W3154131404 @default.
• W3048936204 hasRelatedWork W65111988 @default.
• W3048936204 hasRelatedWork W2513957474 @default.
• W3048936204 isParatext "false" @default.
• W3048936204 isRetracted "false" @default.
• W3048936204 magId "3048936204" @default.
• W3048936204 workType "article" @default.