One of the fundamental purposes of corporate accounting is to facilitate the monitoring of managers. Since managers are instrumental in the production of accounting numbers, and since it is costly to monitor their behavior in this regard, firms sometimes report fraudulent accounting numbers. This pa
Inferences about causes and consequences of behavior of leaders and subordinates
✍ Scribed by Dorien Konst; Roos Vonk; René Van Der Vlist
- Publisher
- John Wiley and Sons
- Year
- 1999
- Tongue
- English
- Weight
- 109 KB
- Volume
- 20
- Category
- Article
- ISSN
- 0894-3796
No coin nor oath required. For personal study only.
✦ Synopsis
This study addresses spontaneous inferences about causes and consequences of performance-related behavior of leaders and subordinates. Respondents (leaders and subordinates) completed sentences describing the behavior of leaders or subordinates. It was expected that behavior of leaders induces more causal analysis because it can more strongly aect others. This hypothesis was con®rmed, suggesting that position labels can trigger control motivation. It was also found that leader behavior induced more inferences about the consequences for the environment than for the actor, supporting the assumption that leaders are seen as persons who aect their environment. In addition, the data indicate that subordinate respondents made more inferences about causes as well as consequences than leaders did, and have a more positive view of others.
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