Construct · 1 fields · 1 citations

honesty in managerial reporting: a standalone construct

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honesty inmanagerial reporting1 CONSTRUCTHonesty in managerialEVANS · MANAGEMENT ACCOUNTING

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Management accounting

managers' willingness to report private cost information truthfully even when misreporting would pay more.

In management accounting, honesty in managerial reporting refers to managers' willingness to report private cost information truthfully even when misreporting would pay more. This meaning comes from Evans (2001) in The Accounting Review.[1]

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cost4 fields · 4 citationsjingle · one word, four constructsinformation4 fields · 5 citationsjingle · one word, four constructs

References

  1. Evans, J. H., Hannan, R. L., Krishnan, R., & Moser, D. V. (2001). Honesty in Managerial Reporting. The Accounting Review, 76(4), 537-559. https://doi.org/10.2308/accr.2001.76.4.537

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