淡江大學機構典藏:Item 987654321/53545
English  |  正體中文  |  简体中文  |  Items with full text/Total items : 62797/95867 (66%)
Visitors : 3736709      Online Users : 486
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    Please use this identifier to cite or link to this item: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/53545


    Title: The Effects of Managers' Moral Philosophy on Project Decision Under Agency Problem Conditions
    Authors: Huang, Cheng-li;Chang, Bao-guang
    Contributors: 淡江大學會計學系
    Keywords: Moral philosophy;Project evaluation;Agency problem;Escalation of commitment
    Date: 2010-07
    Issue Date: 2011-05-20 09:44:15 (UTC+8)
    Publisher: Dordrecht: Springer Netherlands
    Abstract: 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.
    Relation: Journal of Business Ethics 94(4), pp.595-611
    DOI: 10.1007/s10551-009-0340-5
    Appears in Collections:[Graduate Institute & Department of Accounting] Journal Article

    Files in This Item:

    File Description SizeFormat
    index.html0KbHTML115View/Open
    The Effects of Managers' Moral Philosophy on Project Decision Under Agency Problem Conditions.pdf228KbAdobe PDF1View/Open

    All items in 機構典藏 are protected by copyright, with all rights reserved.


    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - Feedback