Research findings suggest that users' preexperiment level of involvement with and attitude toward the present system are positively associated with their desire to participate in the development of the new system. Study results also indicate that users' a priori self-efficacy beliefs regarding their perceived abifity to effectively contribute to the development process are positively related to desired participation. Pre-to post-experiment gains in psychological and behavioral variables are next assessed. In the instrumental voice condition, user involvement, user attitude, and performance gains are significantly highest. User attitude and involvement gains are significantly higher in the non-instrumental voice condition than in the no voice condition; however, gains in user performance are not significantly different between these treatment conditions. Research findings indicate that user participation can be effective, particularly when users perceive a noticeable degree of instrumental control over the decision outcome.

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In this study we examined the extent to which compensation method and public disclosure influenced information search strategy and escalation of commitment. A laboratory experiment involving 182 student subjects employed a 3 (compensation: no‐pay, salary, and contingent) by 2 (disclosure level: public and private) fully randomized, crossed design. Results show that in light of negative feedback concerning performance results of an investment portfolio, subjects whose initial allocation decisions were announced publicly reduced their search for prospective information, increased the search for retrospective information, and exhibited greater escalation of commitment than subjects who did not announce their initial investment strategy. The search for retrospective information and escalation of commitment was monotonically higher across the no‐pay, salary, and contingent pay conditions respectively, while the search for prospective information decreased correspondingly. This study provides evidence that escalation of commitment is positively related to the search for retrospective information and negatively related to the search for prospective information. The results obtained from this experiment complement and extend prior work in the areas of accountability, cognitive dissonance and escalation of commitment. © 1997 by John Wiley & Sons, Ltd.

<p class="MsoNormal" style="text-align: justify; margin: 0in 0.5in 0pt;"><span style="font-family: Batang; font-size: x-small;">The purpose of this study is to examine the effects of these variables on intention to turnover among public accountants, and to suggest ways to improve retention of both male and female accountants in public practice.<span style="mso-spacerun: yes;">&nbsp; </span>Results indicate that self-efficacy had a direct, positive relationship with male public accountants&rsquo; intention to turnover; whereas, self-efficacy had no significant relationship with females&rsquo; intentions to turnover.<span style="mso-spacerun: yes;">&nbsp; </span>Assertiveness had a direct, positive relationship with female public accountants&rsquo; intentions to turnover, but had no significant relationship with male public accountants&rsquo; intention to turn over.<span style="mso-spacerun: yes;">&nbsp; </span>In addition, evidence presented in this paper demonstrates that while stress is higher among female public accountants, and is related to intention to turnover for both genders, intention to turn over is not higher among female public accountants than male public accountants. </span></p>

Empirical research to date has neglected accounting and external financial reporting among 18th century American charitable institutions. Contemporary understanding of 18th century American practices is supported by evidence relating to commercial transactions primarily among colonial merchants. Our study examines the accounting and financial reporting of the Charleston Orphan House, the first municipal orphanage in America, from its inception in 1790 through its first five years of operations. The institution was established by city ordinance in 1790 which required the institution “to keep a book of fair and regular accounts of all receipts and expenditures which will be subject at all times to the inspection of the Commissioners.” The ordinance charged the orphanage's Committee on Accounts to “audit” its accounts. The City Council required the institution's board chairman to countersign the financial statements in 1792 before subjecting them to a second “audit.” The Orphan House employed a system of account books that recorded and facilitated the reporting of expenditures and sources of funds. Accounting and external reporting may have been legitimizing factors to overcome the “liability of newness” by promoting a sense of propriety and transparency among benefactors.“I visited the Orphan House at which there were one hundred and seven boys and girls. This appears to be a charitable organization and under good management.”[President George Washington, diary entry, Saturday, May 7, 1791]

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This study investigates management's use of decision aids within the context of an accounting information system of a late 19th century American printing firm. Our findings suggest that the use of decision aids by management transformed traditional accounting techniques and the cost accounting system into an intricate accounting information system by 1880. These decision aids allowed managers to manipulate accounting information to support decisions involving pricing, cost allocation and estimation, profitability assessment, management of receivables, and inventory control. The findings shed new light on the early work of Alexander Hamilton Church on the issue of idle time accounting and raises questions about the uniform costing movement in the American printing industry.

Global competition in the field of employment encourages educational institutions, i.e. schools, to improve the skills of their graduates. There are some skills required in the work place, known as transferable skills, which help students to win the competition in developing their career. One of these skills is presentation. The aim of this article is to build an understanding of the importance of business communication, especially business presentation, to the career success of vocational education students. This article is written by reviewing relevant literature. It is concluded that business communication skill including business presentation can facilitate vocational students in building their career in getting a job, continuing study, and starting a business as an entrepreneur.