Using and valuing accounting information : joint decision making between accountants and retail managers

Dean William TJOSVOLD, Margaret POON

    Research output: Journal PublicationsJournal Article (refereed)

    7 Citations (Scopus)

    Abstract

    Using accounting information can be complex and difficult because it requires joint decision making between two groups, accountants and line managers, whose different perspectives may interfere with communication and exchange. Interpersonal tension and mistrust may further intensify barriers to problem solving. Deutsch's theory of cooperation and competition was used to examine the interaction between managers and accountants as they made decisions with accounting information. Thirty-three managers from a large food retailer were interviewed on critical incidents. Structural equation and other results support the argument that cooperative goal interdependence induces an open-minded discussion of opposing views. This in turn results in productive decisions and strong relationships which in turn lead to appreciating and valuing the importance of collecting and using accounting and financial information. These relationships seemed to hold across accounting roles. Results were interpreted as suggesting that developing strongly cooperative goals and the skills of constructive controversy can facilitate productive problem solving between accountants and line managers.
    Original languageEnglish
    Pages (from-to)327-345
    Number of pages19
    JournalGroup Decision and Negotiation
    Volume7
    Issue number4
    DOIs
    Publication statusPublished - 1 Jul 1998

    Fingerprint

    Managers
    Decision making
    manager
    decision making
    interdependence
    incident
    food
    Accounting information
    Accountants
    Retail
    Decision Making
    communication
    Communication
    interaction
    Problem solving
    Line managers
    Group
    Problem Solving
    Goal interdependence
    Constructive controversy

    Keywords

    • Collaborative decision making
    • Dealing with cognitive biases
    • Information exchange

    Cite this

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    author = "TJOSVOLD, {Dean William} and Margaret POON",
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    Using and valuing accounting information : joint decision making between accountants and retail managers. / TJOSVOLD, Dean William; POON, Margaret.

    In: Group Decision and Negotiation, Vol. 7, No. 4, 01.07.1998, p. 327-345.

    Research output: Journal PublicationsJournal Article (refereed)

    TY - JOUR

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    AU - TJOSVOLD, Dean William

    AU - POON, Margaret

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