Emotions in Accounting: A Review to Bridge the Paradigmatic Divide

Repenning, Nathalie; Löhlein, Lukas; Schäffer, Utz

doi:10.1080/09638180.2021.1908906

Cited by 22 publications

(27 citation statements)

References 131 publications

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“…Burchell et al., 1980; Van Helden et al., 2021) or cognitive theories (cf. Repenning et al., 2022, pp. 256–257) that allow for a more critical perspective on PM information use, decision making, and (ir)rationality have the potential to make contributions to this field of research.…”

Section: Discussionmentioning

confidence: 99%

Performance measurement in the public sector: Mapping 20 years of survey research

Kolk

2022

Financ Acc Manag

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This paper maps 20 years of survey research on performance measurement (PM) practices in public sector organizations. Cumulative findings from the discipline of accounting enhance the understanding of public sector PM and its antecedents and effects. Four maps are presented that visualize the relationships among key variables from prior research in four empirical settings: government, health, education, and other domains. Furthermore, this review distinguishes between individual-level and organization-level effects of PM, and includes reflections on the appreciation of PM by public sector employees. The findings highlight that PM use and attributes such as fairness, subjectivity, and clarity significantly impact the outcomes yielded by PM systems. This paper contributes by synthesizing prior research on public sector PM and by identifying research gaps, areas of debate, and avenues for future research.

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Section: Discussionmentioning

confidence: 99%

Performance measurement in the public sector: Mapping 20 years of survey research

Kolk

2022

Financ Acc Manag

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“…Repenning et al (2022) focus on the role of emotions in accounting research and find that the paradigmatic boundaries between accounting research resting on more positivist paradigms and those with a more constructivist spirit have much in common and show several similarities in the phenomena they examine. At the same time, Repenning et al (2022) reveal that while each paradigmatic camp acknowledges the existence of the other camp, contributions are regularly framed compared with existing research within the own camp. That is, Repenning et al (2022) argue that there is much potential for more interparadigmatic exchange in accounting research on the role of emotions.…”

Section: What Is the Contribution?mentioning

confidence: 99%

Literature reviews of qualitative accounting research: challenges and opportunities

Hiebl

2023

QRAM

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Purpose This paper aims to identify specific challenges and opportunities when crafting literature reviews of qualitative accounting research. In addition, it offers potential remedies to frequent challenges when conducting such reviews. Design/methodology/approach This piece is based on recent methodological advice on conducting literature reviews and my own experience when conducting and publishing reviews that primarily cover qualitative accounting research. Findings The author chart three typical advantages and three typical use cases of literature reviews of qualitative accounting research, as well as the typical process steps and outputs of such reviews. Along with these process steps, The author identifies three overarching specific challenges when conducting such reviews and discusses potential remedies. Overall, this paper suggests that literature reviews of qualitative accounting research feature idiosyncratic challenges but offer specific opportunities at the same time. Originality/value To the best of the authors’ knowledge, this paper is among the first to offer advice on the specific challenges and opportunities when conducting literature reviews of qualitative accounting research.

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“…Psychology theories have long recognized the affective consequences of performance goals on effort (Ilies and Judge 2005). A synthesis of the accounting literature by Repenning et al (2021) highlights the increasing focus on affect in accounting research over the past 20 years. However, the papers reviewed in Repenning et al concentrate primarily on the role that affect plays in judgment and decision making rather than its direct effect on effort.…”

Section: Conclusion From the Literature Reviewmentioning

confidence: 99%

“…More recently, accounting research has considered the role that affect plays in accounting practices (Repenning et al 2021). Management controls, including the use of goals, create strong emotional responses because they are used to establish specific performance standards and evaluate employee performance (Hall 2016).…”

Section: An Overview Of Affect and The Impact Of Goals On Affect Affectmentioning

confidence: 99%

Revisiting the Impact of Goals on Affect and Effort*

Lane

2021

Accounting Perspectives

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Performance goals are one of the most prevalent management controls used in practice to address motivational concerns. Goals influence employees' affective state by enabling them to evaluate their performance against a standard and determine if their performance is satisfactory. The objective of this paper is to understand and extend the current management accounting literature on goals and their effect on employee effort via affect. I address this objective in three ways. First, I conduct a systematic review of the management accounting literature to determine what we know about goals and determine if the literature acknowledges the important effects that goals have on affect. From the literature review, I note the paucity of research that examines the affective consequences of using performance goals. Second, I discuss some of the prominent theories from psychology that explain the relationship between goals and affect and provide suggestions for research questions. Third, I develop an experimental manipulation using online participants to demonstrate that goal attainment and goal failure lead to significant positive and negative affective reactions, respectively. By sharing my research method, I provide a starting point that accounting researchers can employ to examine how affect can influence effort, which has an important causal linkage with performance outcomes.

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Emotions in Accounting: A Review to Bridge the Paradigmatic Divide

Cited by 22 publications

References 131 publications

Performance measurement in the public sector: Mapping 20 years of survey research

Performance measurement in the public sector: Mapping 20 years of survey research

Literature reviews of qualitative accounting research: challenges and opportunities

Revisiting the Impact of Goals on Affect and Effort*

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