The impact of an ethical environment on managers' project evaluation judgments under agency problem conditions

Booth, P; Schulz, AKD

The impact of an ethical environment on managers' project evaluation judgments under agency problem conditions

Booth, P

Schulz, AKD

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Publication Type:: Journal Article
Citation:: Accounting, Organizations and Society, 2004, 29 (5-6), pp. 473 - 488
Issue Date:: 2004-07-01

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Field	Value	Language
dc.contributor.author	Booth, P https://orcid.org/0000-0001-7219-1502	en_US
dc.contributor.author	Schulz, AKD	en_US
dc.date.issued	2004-07-01	en_US
dc.identifier.citation	Accounting, Organizations and Society, 2004, 29 (5-6), pp. 473 - 488	en_US
dc.identifier.issn	0361-3682	en_US
dc.identifier.uri	http://hdl.handle.net/10453/5975
dc.description.abstract	This paper proposes that a strong ethical environment will be effective in reducing the tendency for managers to continue failing projects in both the presence and absence of agency problems. The findings support these propositions, with a strong ethical environment found to significantly reduce managers' tendency to continue failing projects. Also, while agency problem effects were still present under a strong ethical environment, their impact was similar to the case of a weak ethical environment in the absence of agency problems. These findings suggest that creating a strong ethical environment may be a highly desirable control option for organizations generally. © 2003 Elsevier Ltd. All rights reserved.	en_US
dc.relation.ispartof	Accounting, Organizations and Society	en_US
dc.relation.isbasedon	10.1016/S0361-3682(03)00012-6	en_US
dc.subject.classification	Accounting	en_US
dc.title	The impact of an ethical environment on managers' project evaluation judgments under agency problem conditions	en_US
dc.type	Journal Article
utslib.citation.volume	5-6	en_US
utslib.citation.volume	29	en_US
utslib.for	1501 Accounting, Auditing and Accountability	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
utslib.copyright.status	open_access
pubs.issue	5-6	en_US
pubs.publication-status	Published	en_US
pubs.volume	29	en_US

Abstract:

This paper proposes that a strong ethical environment will be effective in reducing the tendency for managers to continue failing projects in both the presence and absence of agency problems. The findings support these propositions, with a strong ethical environment found to significantly reduce managers' tendency to continue failing projects. Also, while agency problem effects were still present under a strong ethical environment, their impact was similar to the case of a weak ethical environment in the absence of agency problems. These findings suggest that creating a strong ethical environment may be a highly desirable control option for organizations generally. © 2003 Elsevier Ltd. All rights reserved.

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http://hdl.handle.net/10453/5975