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Krische, Susan D. Pike, Joel E. Krische, Susan D. Elliott, Wynter B. Jackson, Kevin E. Benjamin, Aaron S. Sanders, Paula R. 2012-02-01T00:54:38Z 2014-02-01T11:00:23Z 2012-02-01T00:54:38Z 2011-12 Managers are often held accountable for either or both the decision outcome and the decision process, with implications for the influence of motivated reasoning in their judgments and decisions. I review these implications in the context of managers’ memory for the source of information. Integrating psychology theory, I examine how the type of accountability (outcome or process) interacts with managers’ situational preferences to influence management’s accuracy and confidence in its memory for the source of information. In the experiment, participants assume the role of managers and review evidence—preference-consistent and preference-inconsistent—regarding a potential environmental liability provided by both a more reliable source and a less reliable source. Compared to process-accountable participants, outcome-accountable participants: 1) make less accurate source attributions, 2) report a greater difference in confidence between preference-consistent and preference-inconsistent source attributions, and 3) display lower confidence calibration for preference-consistent source attributions. When participants are held accountable for both decision process and decision outcome, they display lower source attribution accuracy and calibration compared to participants accountable only for the decision process. My dissertation contributes to our understanding of the relation between motivated reasoning and memory, and suggests accountability affects managers’ objectivity in financial reporting. Item withdrawn by Mark Zulauf (zulauf@illinois.edu) on 2011-08-23T14:43:39Z Item was in collections: University of Illinois Theses & Dissertations (ID: 1) No. of bitstreams: 2 Sanders_Paula.docx: 713518 bytes, checksum: fbcc828945cf8cb8d2618766b47f47ae (MD5) Sanders_Paula.pdf: 778870 bytes, checksum: 479a90ff9b0648176a05bf28d145ebe9 (MD5) Made available in DSpace on 2012-02-01T00:54:38Z (GMT). No. of bitstreams: 4 Sanders_Paula.pdf: 1244703 bytes, checksum: 70e65d1235b44611d5304606d56f3728 (MD5) license.txt: 4063 bytes, checksum: e6bfe5889a78902533dad5b5576ff71d (MD5) Sanders_Paula.docx: 718082 bytes, checksum: 4db7443f84291ee15daad48f1bbbb00a (MD5) 1_Sanders_Paula.docx: 718082 bytes, checksum: 4db7443f84291ee15daad48f1bbbb00a (MD5) Item marked as restricted to the 'Administrator' Group (id=1) by William Ingram (wingram2@illinois.edu) on 2012-02-01T00:57:06Z Item is restricted until 2014-02-01T00:56:58Z Item reinstated by Sarah Shreeves (sshreeve@illinois.edu) on 2014-02-01T11:00:23Z Item was in collections: Dissertations and Theses - Accountancy (ID: 758) Graduate Theses and Dissertations at Illinois (ID: 204) No. of bitstreams: 5 Sanders_Paula.pdf.txt: 267837 bytes, checksum: e2ee7aa08e8c6e968cc058c03dbac1c0 (MD5) Sanders_Paula.pdf: 1244703 bytes, checksum: 70e65d1235b44611d5304606d56f3728 (MD5) license.txt: 4063 bytes, checksum: e6bfe5889a78902533dad5b5576ff71d (MD5) Sanders_Paula.docx: 718082 bytes, checksum: 4db7443f84291ee15daad48f1bbbb00a (MD5) 1_Sanders_Paula.docx: 718082 bytes, checksum: 4db7443f84291ee15daad48f1bbbb00a (MD5) Item released from any restrictions by Sarah Shreeves (sshreeve@illinois.edu) on 2014-02-01T11:00:23Z http://hdl.handle.net/2142/29542 en Copyright 2011 Paula R. Sanders Accountability motivated reasoning source attribution confidence financial reporting The effects of using process accountability and outcome accountability on susceptibility to directional goals: an examination of management's memory in financial reporting Accountancy 1346 Accountancy 0071 University of Illinois at Urbana-Champaign Dissertation Ph.D. PHD:Accountancy -UIUC 10KS0071PHD