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Social Desirability and Environmental Valuation

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Book Series: Hohenheimer volkswirtschaftliche Schriften ISBN: 9783631632581 Year: Pages: 265 Language: English
Publisher: Peter Lang International Academic Publishing Group
Subject: Environmental Sciences --- Economics --- Psychology --- Sociology
Added to DOAB on : 2019-01-15 13:32:59
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Abstract

Socially desirable responding (SDR) is an often-reported source of bias in survey interviews. It describes the tendency of a respondent to answer in a way that is socially desirable rather than to answer truthfully. This response bias also threatens the reliability and validity of survey-based environmental valuation techniques such as the Contingent Valuation Method (CVM). Therefore, the study deals with the assessment of the conditions for the occurrence of SDR in CVM interviews. A behavioral model is devised to take into account a set of factors triggering SDR responses. The impact of these factors of SDR on willingness to pay (WTP) responses is tested. The results reveal that the relevant factors do not affect WTP statements simultaneously but rather influence them in an independent manner. These findings can improve future CVM studies by identifying respondents who are prone to be influenced by SDR.

Management Accountants’ Business Orientation and Involvement in Incentive Compensation

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Book Series: Controlling & Business Accounting ISBN: 9783631606872 Year: Pages: 193 DOI: 10.3726/b13705 Language: English
Publisher: Peter Lang International Academic Publishing Group
Subject: Economics
Added to DOAB on : 2019-01-15 13:32:35
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Changing roles of management accountants have been intensively discussed in business practice and academic research. The objective of this empirical study is to gain a deeper understanding of management accountants’ business orientation and extended tasks. Based on data collected from the top 1,500 companies in Germany, results reveal that especially subjective norms have a strong impact on the practice of management accountants acting business-oriented. Furthermore, the results reinforce the frequently postulated positive effect of management accountants’ business orientation. The analyses also show positive associations between the involvement of management accountants in incentive compensation, the effort effects of incentive schemes, and firm performance.

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