Access the full text.
Sign up today, get DeepDyve free for 14 days.
J. Cacioppo, R. Petty, Jeffrey Feinstein, W. Jarvis (1996)
DISPOSITIONAL DIFFERENCES IN COGNITIVE MOTIVATION : THE LIFE AND TIMES OF INDIVIDUALS VARYING IN NEED FOR COGNITIONPsychological Bulletin, 119
P. Curșeu (2011)
Need for cognition and active information search in small student groupsInternational Journal of Social Psychiatry
Ralph Viator, Penelope Bagley, B. Barnes, Nancy Harp (2014)
Measuring Reflective Cognitive Capacity: A Methodological Recommendation for Accounting Research of Feedback EffectsBehavioral Research in Accounting, 26
Stanley Baiman, Tim Baldenius (2009)
Nonfinancial Performance Measures as Coordination DevicesThe Accounting Review, 84
S. Schneider (1987)
Information overload: Causes and consequences *Human systems management, 7
Bengt Holmstrom (1979)
Moral Hazard and ObservabilityThe Bell Journal of Economics, 10
M. Fleischhauer, Robert Miller, S. Enge, Thorsten Albrecht (2014)
Need for cognition relates to low-level visual performance in a metacontrast masking paradigmJournal of Research in Personality, 48
D. Johnstone, Alfred Wagenhofer (2018)
Capacity Planning Under Uncertainty and the Cost of CapitalJournal of Management Accounting Research, 30
J. Cacioppo, R. Petty (1982)
The need for cognition.Journal of Personality and Social Psychology, 42
Ran Kivetz, Itamar Simonson (2000)
The Effects of Incomplete Information on Consumer ChoiceJournal of Marketing Research, 37
Morten Jakobsen, R. Lueg (2014)
Balanced scorecard and controllability at the level of middle managers – the case of unintended breachesJournal of Accounting & Organizational Change, 10
A. Farrell, Joan Luft, Michael Shields (2007)
Accuracy in Judging the Nonlinear Effects of Cost and Profit DriversContemporary Accounting Research, 24
Thomas Jackson, Pourya Farzaneh (2012)
Theory-based model of factors affecting information overloadInt. J. Inf. Manag., 32
E. Cardinaels, Paula Veen-Dirks (2010)
Financial versus non-financial information: The impact of information organization and presentation in a Balanced ScorecardAccounting Organizations and Society, 35
R. Banker, Hsihui Chang, Mina Pizzini (2004)
The Balanced Scorecard: Judgmental Effects of Performance Measures Linked to StrategyThe Accounting Review, 79
C. Ittner, D. Larcker, Marshall Meyer (2003)
Subjectivity and the Weighting of Performance Measures: Evidence from a Balanced ScorecardManagerial Accounting
M. Lipe, Steven Salterio (2000)
The Balanced Scorecard: Judgmental Effects of Common and Unique Performance MeasuresThe Accounting Review, 75
Joseph Brazel, Keith Jones, Douglas Prawitt (2014)
Auditors’ Reactions to Inconsistencies between Financial and Nonfinancial Measures: The Interactive Effects of Fraud Risk Assessment and a Decision PromptBehavioral Research in Accounting, 26
Brad Tuttle, F. Burton (1999)
The effects of a modest incentive on information overload in an investment analysis taskAccounting Organizations and Society, 24
A. Cohen, E. Stotland, Donald Wolfe (1955)
An experimental investigation of need for cognition.Journal of abnormal psychology, 51 2
A. Kelton, Uday Murthy (2016)
The Effects of Information Disaggregation and Financial Statement Interactivity on Judgments and Decisions of Nonprofessional InvestorsJ. Inf. Syst., 30
Gerald Feltham, Jim Xie (2007)
Performance Measure Congruity and Diversity in Multi-Task Principal/Agent Relations
S. Epstein, Rosemary Pacini, Veronika Denes-Raj, Harriet Heier (1996)
Individual Differences in Intuitive-Exp eriential and Analytical-Rational Thinking Styles
G. Miller (1956)
The magical number seven plus or minus two: some limits on our capacity for processing information.Psychological review, 63 2
Kerry Humphreys, M. Gary, K. Trotman (2016)
Dynamic Decision Making Using the Balanced Scorecard FrameworkThe Accounting Review, 91
R. Banker, Hsihui Chang, Mina Pizzini (2011)
The judgmental effects of strategy maps in balanced scorecard performance evaluationsInt. J. Account. Inf. Syst., 12
A. Farrell, J. Goh, Brian White (2014)
The Effect of Performance-Based Incentive Contracts on System 1 and System 2 Processing in Affective Decision Contexts: fMRI and Behavioral EvidenceThe Accounting Review, 89
Jonathan Evans, K. Stanovich (2013)
Dual-Process Theories of Higher CognitionPerspectives on Psychological Science, 8
The Accounting Review, 78
Joan Luft, Michael Shields (2001)
Why Does Fixation Persist? Experimental Evidence on the Judgment Performance Effects of Expensing IntangiblesThe Accounting Review, 76
Kerry Humphreys, K. Trotman (2011)
The Balanced Scorecard: The Effect of Strategy Information on Performance Evaluation JudgmentsJournal of Management Accounting Research, 23
Andrew Conway, M. Kane, Michael Bunting, D. Hambrick, O. Wilhelm, R. Engle (2005)
Working memory span tasks: A methodological review and user’s guidePsychonomic Bulletin & Review, 12
S. Epstein, Rosemary Pacini, Veronika Denes-Raj, Harriet Heier (1996)
Individual differences in intuitive-experiential and analytical-rational thinking styles.Journal of personality and social psychology, 71 2
(2000)
Effects of information load on capital budgeting decisions
Eric Johnson, Philip Reckers, Geoffrey Bartlett (2014)
Influences of Timeline and Perceived Strategy Effectiveness on Balanced Scorecard Performance Evaluation JudgmentsPOL: Other Strategy Models for Firm Performance Enhancement (Topic)
Shujun Ding, Philip Beaulieu (2011)
The Role of Financial Incentives in Balanced Scorecard-Based Performance Evaluations: Correcting Mood Congruency BiasesO&M: Personnel Management eJournal
(1991)
Ninchi yokkyu syakudo ni kansuru kisotekikenkyuu (a basic study of the need for cognition scale). syakai sinrigaku kenkyu
C. Haugtvedt, R. Petty, J. Cacioppo (1992)
Need for Cognition and Advertising: Understanding the Role of Personality Variables in Consumer BehaviorJournal of Consumer Psychology, 1
Theresa Libby, Steven Salterio, Alan Webb (2004)
The Balanced Scorecard: The Effects of Assurance and Process Accountability on Managerial JudgmentThe Accounting Review, 79
J. Bruinsma, R. Crutzen (2018)
A longitudinal study on the stability of the need for cognitionPersonality and Individual Differences
S. Kaplan, Michael Petersen, Janet Samuels (2018)
Further Evidence on the Negativity Bias in Performance Evaluation: When Does the Evaluator's Perspective Matter?Journal of Management Accounting Research, 30
O. Dickhäuser, Marc-André Reinhard, Claudia Diener, Alex Bertrams (2009)
How need for cognition affects the processing of achievement-related informationLearning and Individual Differences, 19
Bengt Holmstrom, Paul Milgrom (1991)
Multitask Principal–Agent Analyses: Incentive Contracts, Asset Ownership, and Job DesignJournal of Law Economics & Organization, 7
M. Nelson, Kathy Rupar (2015)
Numerical Formats within Risk Disclosures and the Moderating Effect of Investors' Concerns about Management DiscretionThe Accounting Review, 90
Martin Eppler, J. Mengis (2004)
The Concept of Information Overload: A Review of Literature from Organization Science, Accounting, Marketing, MIS, and Related DisciplinesThe Information Society, 20
(1996)
An exploration of the use of financial and nonfinancial measures of performance by executive in a service organization
R. Banker, G. Potter, Dhinu Srinivasan (2000)
An Empirical Investigation of an Incentive Plan that Includes Nonfinancial Performance MeasuresThe Accounting Review, 75
A. Drolet, M. Luce, Itamar Simonson (2009)
When Does Choice Reveal Preference? Moderators of Heuristic versus Goal‐Based ChoiceJournal of Consumer Research, 36
Wimpie Setiawan (2016)
Need for Cognition: Does It Influence Professional Judgment?
M. Malina, F. Selto (2001)
Communicating and Controlling Strategy: An Empirical Study of the Effectiveness of the Balanced ScorecardJournal of Management Accounting Research, 13
This study aims to investigates the appropriate number and kinds of accounting measures managers should use in their decision-making.Design/methodology/approachThe authors apply an experimental method with 54 participants who work for a utility company in Japan.FindingsThis study suggests that under information overload, in which many measures are handled simultaneously, managers who have a high Need for Cognition (NFC) can no longer use either financial or customer perspective measures effectively, while when there is no information overload, they can use those measures. Managers with low NFC do not use customer perspective measures even when information overload does not occur.Practical implicationsThis study concludes that we need to pay careful attention to differences in managers’ NFC as well as how many and what kind of measures should be provided to managers when designing multi-measures for performance evaluation.Originality/valueThis paper sheds light on the relationships among the number of measures, the characteristics of measures, and managers’ cognitive style when designing a management accounting system.
Pacific Accounting Review – Emerald Publishing
Published: Sep 29, 2020
Keywords: Information overload; Need for cognition; Characteristics of measures; Number of measures
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
Access the full text.
Sign up today, get DeepDyve free for 14 days.
All DeepDyve websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.