Knowledge transfer in project reviews: The effect of self-justification bias and moral hazard

Cheng, MM; Schulz, AKD; Booth, P

Knowledge transfer in project reviews: The effect of self-justification bias and moral hazard

Cheng, MM Schulz, AKD Booth, P

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Publication Type:: Journal Article
Citation:: Accounting and Finance, 2009, 49 (1), pp. 75 - 93
Issue Date:: 2009-03-01

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Field	Value	Language
dc.contributor.author	Cheng, MM	en_US
dc.contributor.author	Schulz, AKD	en_US
dc.contributor.author	Booth, P https://orcid.org/0000-0001-7219-1502	en_US
dc.date.issued	2009-03-01	en_US
dc.identifier.citation	Accounting and Finance, 2009, 49 (1), pp. 75 - 93	en_US
dc.identifier.issn	0810-5391	en_US
dc.identifier.uri	http://hdl.handle.net/10453/10060
dc.description.abstract	In this study, we examine two factors that impact managers' willingness to share private information during the project review stage of capital budgeting. Drawing on the cognitive dissonance theory and the agency theory, we find that both high perceived personal responsibility and the use of project reviews for performance evaluation result in a greater tendency for managers to withhold negative private information. However, we do not find an interaction between these two factors. Our study makes a contribution to both the academic literature investigating factors affecting project reviews and the practitioner literature looking at design and implementation of effective project reviews. © 2009 AFAANZ.	en_US
dc.relation.ispartof	Accounting and Finance	en_US
dc.relation.isbasedon	10.1111/j.1467-629X.2008.00271.x	en_US
dc.subject.classification	Accounting	en_US
dc.title	Knowledge transfer in project reviews: The effect of self-justification bias and moral hazard	en_US
dc.type	Journal Article
utslib.citation.volume	1	en_US
utslib.citation.volume	49	en_US
utslib.for	150105 Management Accounting	en_US
utslib.for	1402 Applied Economics	en_US
utslib.for	1501 Accounting, Auditing and Accountability	en_US
utslib.for	1502 Banking, Finance and Investment	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
utslib.copyright.status	closed_access
pubs.issue	1	en_US
pubs.publication-status	Published	en_US
pubs.volume	49	en_US

Abstract:

In this study, we examine two factors that impact managers' willingness to share private information during the project review stage of capital budgeting. Drawing on the cognitive dissonance theory and the agency theory, we find that both high perceived personal responsibility and the use of project reviews for performance evaluation result in a greater tendency for managers to withhold negative private information. However, we do not find an interaction between these two factors. Our study makes a contribution to both the academic literature investigating factors affecting project reviews and the practitioner literature looking at design and implementation of effective project reviews. © 2009 AFAANZ.

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http://hdl.handle.net/10453/10060