Impact pattern of management accountants' behavioral responses to paradox of embedded agency

Document Type : Original Article

Authors
jalal aspookeh 1
Rasoul ABDI 2
asgar pakmaram 3
Nader Rezaei 4
1 Ph.D Student in Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran.
2 Assistant Professor, Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran.
3 Associate Professor, Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran.
4 Assistant Professor, Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran
Abstract
According to theories of sociologists and behaviorists, social and economic behaviors of members of management professional accounting community, like any other professional community, are influenced by factors such as cognitive and legal norms, which limit number of professionals. It will make it harder to create new procedures and innovations. In this regard, aim of this study is to investigate behavioral response to hidden agency conflicts, to determine what approach people in professional management accounting community will be exposed to in relation to paradox of embedded agency. On this basis, a model for this relationship should be predicted. The research period was 2020 and the data needed to answer the research question were collected by distributing a questionnaire among management accounting community. Based on this, data obtained from 138 additional questionnaires were analyzed using structural equations as well as the Sobel test to determine the role of modification variable. Research findings show that there is a significant relationship between accountants' behavioral response and paradox of embedded agency, and research sub-questions also found that multi-identity and identity conflicts affect embedded agency processes and roles. The adjustment of job authority and job participation was confirmed by the relationship between multi-identity and identity conflicts over embedded agency processes.
Keywords
Embedded Agency
Behavioral Reaction
Management Accountants
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