The dilemma of implementing controls: The case of managerial accounting
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Sellers engage in gaming activities such as 'shrilling' and 'feedback bombing', and initial negative feedback increases the chances of receiving subsequent negative feedback.
“Consistent with the accounting literature, sellers engage in gaming activities (Argyris, 1990) such as “shrilling” and “feedback bombing”, as well as getting caught up in self-fulfilling prophecies, whereby initial negative feedback increases the chances of receiving subsequent negative feedback (Cabral & Hortacsu, 2004: Saeedi et al, 2013).”
From Evaluative infrastructures: Accounting for platform organization (2017) · cites this paper as Argyris, 1990
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Organizational culture and performance measurement systems
Henri, J.-F. (2006) · Accounting, Organizations and Society · doi:10.1016/j.aos.2004.10.003 · Cited by 700 · see citing works
Evaluative infrastructures: Accounting for platform organization
Kornberger, M., Pflueger, D., & Mouritsen, J. (2017) · Accounting Organizations and Society · doi:10.1016/j.aos.2017.05.002 · Cited by 349 · see citing works
- Authors
- Argyris, C.
- Affiliations
- Harvard University (US)
- Corresponding author
- Argyris, Chris
- Venue
- Accounting, Organizations and Society
- Publisher
- Elsevier BV
- Published
- 1990
- Volume
- 15
- Issue
- 6
- Pages
- 503-511
- ISSN
- 0361-3682 (ISSN-L)
- OpenAlex
- W2005711634
- Cited by
- 121
- References
- 0
- Citations by year
- 2026: 1 · 2025: 1 · 2023: 3 · 2022: 2 · 2021: 3 · 2019: 6 · 2018: 6 · 2017: 5 · 2016: 3 · 2015: 5 · 2014: 5 · 2013: 5 · 2012: 8
- FWCI
- 3.05
- Type
- journal article
- Language
- en
- Open access
- closed
- Locations
- Accounting Organizations and Society (publishedVersion)
- RePEc: Research Papers in Economics (submittedVersion)
- Topics
- Social Sciences › Business, Management and Accounting › Management Information Systems › Accounting and Organizational Management
- Social Sciences › Business, Management and Accounting › Accounting › Accounting Theory and Financial Reporting
- Social Sciences › Business, Management and Accounting › Organizational Behavior and Human Resource Management › Management and Organizational Studies
- Keywords
- management accounting, control theory, organizational control, management control
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