教師資料查詢 | 類別: 期刊論文 | 教師: 張寶光 CHANG BAO-GUANG (瀏覽個人網頁)

標題:The Effects of Managers' Moral Philosophy on Project Decision Under Agency Problem Conditions
學年98
學期2
出版(發表)日期2010/07/01
作品名稱The Effects of Managers' Moral Philosophy on Project Decision Under Agency Problem Conditions
作品名稱(其他語言)
著者Huang, Cheng-li; Chang, Bao-guang
單位淡江大學會計學系
出版者Dordrecht: Springer Netherlands
著錄名稱、卷期、頁數Journal of Business Ethics 94(4), pp.595-611
摘要This study derives an improved model of managers' decision-making behavior regarding possibly failing projects. Instead of adopting cognitive moral development used by Rutledge and Karim (Accounting, Organization and Society 24, 173–184, 1999) this investigation uses the agency theory framework to consider individual moral philosophy for the improvement of decisions regarding possibly failing projects. This research hypothesizes that a manager with low relativism has a stronger tendency to discontinue a possibly failing project than one with high relativism when agency problem are present or absent. Also, this study suggests that a manager with high idealism has a stronger tendency to discontinue a possibly failing project than one with low idealism. Through experiments this work finds that agency problem is a significant factor on decisions regarding possibly failing projects in all circumstances. This result is consistent with prior literature and shows agency problem universality. Next, the empirical evidence supports the hypothesis that a project manager with low relativism tends to discontinue a possibly failing project more than one with high relativism, showing that individual moral philosophy can partially mitigate the phenomenon of escalating managers' commitment.
關鍵字Moral philosophy; Project evaluation; Agency problem; Escalation of commitment
語言英文
ISSN0167-4544;1573-0697
期刊性質國外
收錄於SSCI
產學合作
通訊作者Huang, Cheng-li
審稿制度
國別荷蘭
公開徵稿
出版型式紙本;電子版
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