Impairment of assets – the role of norm reminders in non-compliant accounting decisions. An experimental investigation of gender differences
Objective: This article examines the impact of accounting norm reminders on a decision about the impairment of two groups of assets: receivables and inventories. It also inves-tigates the ethical judgment of a non-compliant decision. Method: The examination is performed via a laboratory experiment....
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Rada Naukowa SKwP
2021-07-01
|
| Series: | Zeszyty Teoretyczne Rachunkowości |
| Subjects: | |
| Online Access: | http://ztr.skwp.pl/gicid/01.3001.0014.9565 |
| _version_ | 1818564860682698752 |
|---|---|
| author | Sabina Kołodziej Ewa Maruszewska |
| author_facet | Sabina Kołodziej Ewa Maruszewska |
| author_sort | Sabina Kołodziej |
| collection | DOAJ |
| description | Objective: This article examines the impact of accounting norm reminders on a decision about the impairment of two groups of assets: receivables and inventories. It also inves-tigates the ethical judgment of a non-compliant decision. Method: The examination is performed via a laboratory experiment. Results: A non-compliant decision was found to have a significant impact in the groups of males and females. Men’s propensity to non-compliance was higher regardless of the group of assets, suggesting that imprecise accounting regulations are perceived as a gateway to manipulations. Women’s propensity to make a non-compliant decision after recalling a norm was different, depending on the type of asset. The ethical evaluation was affected by gender: women evaluated a non-compliant decision of two groups of assets differently after recalling a norm. The main contribution of the study indicates that accountants may decide the opposite to the norm’s intention when the norm is less precise. Limitations: The study was conducted in one country and among masters’ degree ac-counting students. The number of males was relatively small. Practical implications: The results should be of interest to behavioral researchers, academic teachers, and Polish standards setters as they continue to develop national accounting standards. Contribution: We provide evidence that the interaction of norm recall, the type of asset, as well as the gender of the decision-maker impacts non-compliant decisions. |
| first_indexed | 2024-12-14T01:34:03Z |
| format | Article |
| id | doaj.art-bf4225c5798e43bd844a53628bcba4cf |
| institution | Directory Open Access Journal |
| issn | 1641-4381 2391-677X |
| language | English |
| last_indexed | 2024-12-14T01:34:03Z |
| publishDate | 2021-07-01 |
| publisher | Rada Naukowa SKwP |
| record_format | Article |
| series | Zeszyty Teoretyczne Rachunkowości |
| spelling | doaj.art-bf4225c5798e43bd844a53628bcba4cf2022-12-21T23:21:56ZengRada Naukowa SKwPZeszyty Teoretyczne Rachunkowości1641-43812391-677X2021-07-0145210312010.5604/01.3001.0014.956501.3001.0014.9565Impairment of assets – the role of norm reminders in non-compliant accounting decisions. An experimental investigation of gender differencesSabina Kołodziej0Ewa Maruszewska1University of Economics in KatowiceUniversity of Economics in KatowiceObjective: This article examines the impact of accounting norm reminders on a decision about the impairment of two groups of assets: receivables and inventories. It also inves-tigates the ethical judgment of a non-compliant decision. Method: The examination is performed via a laboratory experiment. Results: A non-compliant decision was found to have a significant impact in the groups of males and females. Men’s propensity to non-compliance was higher regardless of the group of assets, suggesting that imprecise accounting regulations are perceived as a gateway to manipulations. Women’s propensity to make a non-compliant decision after recalling a norm was different, depending on the type of asset. The ethical evaluation was affected by gender: women evaluated a non-compliant decision of two groups of assets differently after recalling a norm. The main contribution of the study indicates that accountants may decide the opposite to the norm’s intention when the norm is less precise. Limitations: The study was conducted in one country and among masters’ degree ac-counting students. The number of males was relatively small. Practical implications: The results should be of interest to behavioral researchers, academic teachers, and Polish standards setters as they continue to develop national accounting standards. Contribution: We provide evidence that the interaction of norm recall, the type of asset, as well as the gender of the decision-maker impacts non-compliant decisions.http://ztr.skwp.pl/gicid/01.3001.0014.9565discretional accounting decisionfinancial reportingnormscompliancegender |
| spellingShingle | Sabina Kołodziej Ewa Maruszewska Impairment of assets – the role of norm reminders in non-compliant accounting decisions. An experimental investigation of gender differences Zeszyty Teoretyczne Rachunkowości discretional accounting decision financial reporting norms compliance gender |
| title | Impairment of assets – the role of norm reminders in non-compliant accounting decisions. An experimental investigation of gender differences |
| title_full | Impairment of assets – the role of norm reminders in non-compliant accounting decisions. An experimental investigation of gender differences |
| title_fullStr | Impairment of assets – the role of norm reminders in non-compliant accounting decisions. An experimental investigation of gender differences |
| title_full_unstemmed | Impairment of assets – the role of norm reminders in non-compliant accounting decisions. An experimental investigation of gender differences |
| title_short | Impairment of assets – the role of norm reminders in non-compliant accounting decisions. An experimental investigation of gender differences |
| title_sort | impairment of assets the role of norm reminders in non compliant accounting decisions an experimental investigation of gender differences |
| topic | discretional accounting decision financial reporting norms compliance gender |
| url | http://ztr.skwp.pl/gicid/01.3001.0014.9565 |
| work_keys_str_mv | AT sabinakołodziej impairmentofassetstheroleofnormremindersinnoncompliantaccountingdecisionsanexperimentalinvestigationofgenderdifferences AT ewamaruszewska impairmentofassetstheroleofnormremindersinnoncompliantaccountingdecisionsanexperimentalinvestigationofgenderdifferences |