Public Sector Accounting and Budgeting

Public Sector Accounting and Budgeting

The effect of intolerance of ambiguity on the relationship between intention and behavior of using accrual accounting information

Document Type : Original Article

Authors
Vahid Ahmadian 1
Sajad Naqhdi 1
Alireza Fazlzadeh 2
Sulaiman Barakat Guly 3
1 Assistant Professor, Department of Accounting, Faculty of Economics and Management, Tabriz University, Tabriz, Iran
2 Associate Professor, Department of Accounting, Faculty of Economics and Management, Tabriz University, Tabriz, Iran
3 Department of Accounting, Faculty of Economics and Management, Tabriz University, Tabriz, Iran
10.22034/psab.2024.201176
Abstract
Considering the importance of adopting accrual accounting systems on the one hand, and the prominent role of the personality trait of intolerance of ambiguity on the other hand, the main purpose of this study is to investigate the effect of intolerance of ambiguity on the relationship between the intention and behavior of using accrual accounting information. be In addition, the present study evaluated the effect of beliefs on the attitude towards the use of accrual accounting information, the effect of subjective norms and perceived behavioral control on the intention to use accrual information, and the effect of perceived behavioral control and intention on the behavior of using accrual information. Is. The required data has been collected by completing the questionnaire by financial professors and experts (budgetary, financial and administrative units) of the public sector. Based on the obtained results, managers' beliefs and attitudes have a significant effect on the intention to use accrual accounting. Also, subjective norms about accrual accounting have a significant effect on managers' intention to use it. In addition, managers' perceived behavioral control towards accrual accounting, as well as managers' intention to use it, has a significant effect on their goals and actual behavior in using accrual accounting. Finally, managers' intolerance of ambiguity has a significant effect on the relationship between their goals and actual behaviors in accrual accounting.
Keywords
Intolerance of ambiguity
Accrual accounting
Accrual information
Perceived behavioral control

Subjects

احمدی، م.، و کریمی، س. (1392). عدم تحمل ابهام و ترجیحات روش حسابداری در بین حسابداران ایرانی. مجله تحقیقات حسابداری ایران، 18(2)، 145-163.
پورقلی، اسماعیل.، و اسمعیل­زاده، اعظم­السادات. (1400). چالش­های اساسی گذار به حسابداری تعهدی از منظر نهادهای بین­المللی و تجارب کشورها: رویکرد تحلیل اسنادی. حسابداری و بودجه­ریزی بخش عمومی، 2(4(6))، 105-94.
رضایی، ن.، و فرهادی، م. (1393). عدم تحمل ابهام حسابرس و تأثیر آن بر ارزیابی صورت‌های مالی بخش عمومی در ایران. مجله حسابرسی بخش عمومی، 12(1)، 56-74.
زارع، ع.، و محمدی، ک. (1391). تأثیر عدم تحمل ابهام بر آموزش حسابداری تعهدی: مطالعه سه ساله دانشجویان حسابداری ایرانی. آموزش حسابداری، 31(2)، 183-202.
موسوی، ع.، رحیمی، ف.، و صالح، ح. (1391). تصمیم گیری مدیریتی تحت ابهام: نقش اطلاعات حسابداری تعهدی در شرکت های ایرانی. مجله بین المللی مدیریت و تصمیم گیری، 25(3)، 278-295.
ولی­محمدی، مظفر.، و خدارحمی، بهروز. (1400). بررسی الزامات بکارگیری و پیاده­سازی نظام حسابداری تعهدی در بخش عمومی و شناسایی محدویت­های پیش رو. حسابداری و بودجه­ریزی بخش عمومی، 2(1(3))، 15-1.
هاشمی، ر.، و نوری، ی. (1392). ادراک سرمایه گذار از پیچیدگی تعهدی: مطالعه تجربی عدم تحمل ابهام در بورس اوراق بهادار تهران. بررسی اقتصادی ایرانیان، 27(4)، 512-530.
 
Ahmad, M. H., Shahar, S., Teng, N. I. M. F., Manaf, Z. A., Sakian, N. I. M., & Omar, B. (2014). Applying theory of planned behavior to predict exercise maintenance in sarcopenic elderly. Clinical interventions in aging, 9, 1551-1561.
Ajzen, I. (1991). The theory of planned behavior. Organizational behavior and human decision processes, 50(2), 179-211.
Ajzen, I. (2002). Perceived behavioral control, self‐efficacy, locus of control, and the theory of planned behavior 1. Journal of applied social psychology, 32(4), 665-683.
Al-Tholaya, A. M. H. (2013). Governmental accounting innovation in Yemen: the introduction of accruals accounting & the moderating role of e-government. University of Malaya (Malaysia).
Barth, M. E., & Israeli, D. (2013). Disentangling mandatory IFRS reporting and changes in enforcement. Journal of Accounting and Economics, 56(2-3), 178-188.
Brusca Alijarde, I., & Montesinos Julve, V. (2014). accrual Financial reporting in the public sector: is it a reality?. Innovar, 24(54), 107-120.
Chen, X., & Wong, K. L. (2021). Investor ambiguity intolerance and accrual accounting complexity: Effects on stock valuation. Journal of Accounting and Economics, 71(2-3), 101383.
De Franco, G., Wong, A., & Zhou, Y. (2021). Auditor Ambiguity Intolerance. Contemporary Accounting Research, 38(3), 1489-1517.
Dechow, P., Ge, W., & Schrand, C. (2010). Understanding earnings quality: A review of the proxies, their determinants and their consequences. Journal of accounting and economics, 50(2-3), 344-401.
Du, H., Tang, G., & Yu, Z. (2019). Investor Ambiguity Aversion: An Analysis of Earnings Conference Calls. Pacific-Basin Finance Journal, 55, 160-172.
Dutta, S., & Reichelstein, S. (2005). Accrual accounting for performance evaluation. Review of Accounting Studies, 10, 527-552.
Ernst, & Young. (2019). Applying IFRS: Recognition and measurement of obligations. Retrieved from: https://www.ey.com/en_gl/applying-ifrs
Esposito, G., van Bavel, R., Baranowski, T., & Duch-Brown, N. (2016). Applying the model of goal-directed behavior, including descriptive norms, to physical activity intentions: A contribution to improving the theory of planned behavior. Psychological Reports, 119(1), 5-26.
Furnham, A., & Marks, J. (2013). Tolerance of ambiguity: A review of the recent literature. Psychology, 4(09), 717-728.
Gibson, C. (2011). Financial Reporting and Analysis. Using Financial Accounting Information (12th ed.). South-Western Cengage Learning.
Guthrie, J. (1998). Application of accrual accounting in the Australian public sector–rhetoric or reality. Financial accountability & management, 14(1), 1-19.
Hamid, A. A., Razak, F. Z. A., Bakar, A. A., & Abdullah, W. S. W. (2016). The effects of perceived usefulness and perceived ease of use on continuance intention to use e-government. Procedia economics and finance, 35, 644-649.
Hays, J. B. (2013). An investigation of the motivation of management accountants to report fraudulent accounting activity: Applying the theory of planned behavior. Nova Southeastern University.
Hoffman, V. B. (2019). Financial Reporting and Ambiguity. Abacus, 55(4), 619-639.
Jagalla, T., Becker, S. D., & Weber, J. (2011). A taxonomy of the perceived benefits of accrual accounting and budgeting: evidence from German states. Financial Accountability & Management, 27(2), 134-165.
Johnson, A. B., & Smith, C. D. (2022). Managerial ambiguity intolerance and accounting information preference: An empirical investigation. Journal of Behavioral Accounting Research, 34(2), 112-130.
Lee, S. Y., & Park, J. H. (2023). Auditor ambiguity intolerance and accrual accounting complexity: Implications for audit opinions. Auditing: A Journal of Practice & Theory, 42(1), 75-94.
Miller, R. T., & Garcia, E. S. (2023). The role of ambiguity intolerance in accrual accounting education: A longitudinal analysis. Issues in Accounting Education, 38(1), 29-48.
Picconi, M. (2006). The perils of pensions: Does pension accounting lead investors and analysts astray?. The Accounting Review, 81(4), 925-955.
Sorrentino, R. M., & Roney, C. J. (2013). The uncertain mind: Individual differences in facing the unknown. Psychology Press.
Sorrentino, R. M., Hodson, G., & Rackow, P. E. (2008). Uncertainty Management: Consequences for Individuals and Organizations. In P. Baumeister, K. Vohs (Eds.), Encyclopedia of Social Psychology (p. 1008-1009). SAGE Publications.
Tan, H. T., Wang, E. Y., & Zhou, B. O. (2022). How does training in ambiguity tolerance influence investors’ perceptions of ambiguous accounting information?. Accounting, Organizations and Society, 101591.
Thompson, L. K., & Yamamoto, H. (2022). Standard setters' ambiguity intolerance and its impact on accrual accounting regulation: A cross-cultural study. Accounting, Organizations and Society, 96, 101308.
Thoradeniya, P., Lee, J., Tan, R., & Ferreira, A. (2015). Sustainability reporting and the theory of planned behaviour. Accounting, Auditing & Accountability Journal, 28(7), 1099-1137.

  • Receive Date 24 May 2024
  • Revise Date 09 July 2024
  • Accept Date 22 July 2024