The Effect of Accountability on Confidence Level and Resistance to Changing of Accounting System

Abstract

The aim of this paper is surveying the effect of commitment on judgment about desirability of accounting system and also the effect of accountability on normalizing of overconfidence and resistance to change. In order to testing the hypotheses, an experimental study has been conducted in the research. In the first stage of the study, the subjects were divided into committed and uncommitted groups. In the second stage, participants were divided into accountable and unaccountable groups. Then the reaction of the subjects to two types of accounting systems was surveyed. The findings of the research showed that commitment to an accounting system resulted to increase of desirability of the chosen system and attenuation in desirability of the alternative system. It has been also observed that the people, who are committed to an accounting system, have remarkable confidence to their choice; so in corollary resulted in resistance to change. Moreover, accountability about negative consequences of their decision can reduce these effects. The results of this research increase our perception on peoples’ motivations about making the best use of the advantages of the chosen system; it would be useful when a change in accounting system is needed. It’s also a guide for finding a way for coping with resistance.

Key words: Accountability; Commitment; Confidence; Resistance to change; Cost allocation system