This paper uses an experiment to examine whether involvement in scorecard implementation can mitigate the effects of motivated reasoning that occur when the scorecard is framed as a causal chain rather than merely as a balanced set of measures. Psychological research on motivated reasoning...

Measurement is a fundamental part of accounting. A primary purpose of measurement is to provide more concrete representations of abstract strategic objectives. A potential consequence of using measures to proxy for less-tangible strategic constructs is the tendency for managers to fall prey to...

"A major objective of Warren/Jones/Tayler Accounting, 29e, is to create an inclusive learning experience for all students that recognizes the wide diversity in student demographics, abilities, and experiences. This edition has been revised with a learner-centric approach that understands and...