An examination of the strength of the contagion effect on evaluative style in managerial accounting

Abstract

Previous research has indicated that the contagion effect for evaluative style is stronger when there is a higher degree of emphasis placed on accounting information in performance evaluations. The research reported in this dissertation finds no differences in the strength of the contagion effect among different evaluative styles with varying degrees of emphasis on accounting information. The evaluative styles of managers were determined through the use of a situation-rating questionnaire, rather than the more common practice of using manager self-reports. The strength of the contagion effect was examined by giving each manager a policy statement which was either concordant or discordant with the evaluative environment in which the manager perceived himself. Results obtained through the use of the situation-rating questionnaire conflict with results obtained through the use of manager self-reports. Some doubt is cast upon the validity of the classification scheme employed for manager self-reports of evaluative environment, which has been repeatedly used in previous research studies.