Why controllers compromise on their fiduciary duties: EEG evidence on the role of the human mirror neuron system
| Autor: | Wim J. R. Rietdijk, Philip Eskenazi, Frank G. H. Hartmann |
|---|---|
| Přispěvatelé: | Department of Accounting & Control, Applied Economics |
| Rok vydání: | 2016 |
| Předmět: |
Organizational Behavior and Human Resource Management
Information Systems and Management Sociology and Political Science Computer science Association (object-oriented programming) Compromise media_common.quotation_subject 05 social sciences Accounting research 050201 accounting Task (project management) 03 medical and health sciences Fiduciary 0302 clinical medicine Strategic business unit Accounting 0502 economics and business Emotional expression Social psychology 030217 neurology & neurosurgery Mirror neuron Cognitive psychology media_common |
| Zdroj: | Accounting, Organizations and Society, 50(April), 41-50. Elsevier Ltd. |
| ISSN: | 0361-3682 |
| Popis: | Business unit (BU) controllers play a fiduciary role to ensure the integrity of financial reporting. However, they often face social pressure from their BU managers to misreport. Drawing on the literature on the human mirror neuron system, this paper investigates whether controllers' ability to withstand such pressure has a neurobiological basis. We expect that mirror neuron system functionality determines controllers' inclination to succumb to social pressure exerted by self-interested managers to engage in misreporting. We measure mirror neuron system functionality using electroencephalographic (EEG) data from 29 professional controllers during an emotional expressions observation task. The controllers' inclination to misreport was measured using scenarios in which controllers were being pressed by their manager to misreport. We find a positive association between controllers' mirror neuron system functionality and their inclination to yield to managerial pressure. In line with our expectation, we find that this association existed specifically for scenarios in which managers pressed their controllers out of personal rather than organizational interests. We conclude that BU controllers’ neurobiological characteristics are involved in financial misreporting behavior and discuss the implications for accounting research and practice. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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