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Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,Behavioral Decision Research and Management Accounting:The Case of Conflicts of Interest,Max Bazerman,Harvard Business School,Based on my collaborations with Mahzarin Banaji,Dolly Chugh,George Loewenstein,Don Moore and Lloyd Tanlu,1,Max and Accounting,University of Pennsylvania(Wharton),B.S.E.in Accounting,1976,1987-1997:Lots of experience teaching employees of the Big X accounting firms,Our 1997 paper Bazerman,Morgan,and Loewenstein no more work with the Big X accounting firms,SEC call in 2000,The changes made were weak focusing on disclosure,Bazerman,Loewenstein and Moore 2002 HBR paper,A few talks to accounting and psychology departments on the prior work and some initial empirical data,2,Max and Accounting,University of Pennsylvania(Wharton),B.S.E.in Accounting,1976,1987-1997:Lots of experience teaching employees of the Big X accounting firms,Our 1997 paper Bazerman,Morgan,and Loewenstein no more work with the Big X accounting firms,SEC call in 2000,The changes made were weak focusing on disclosure,Bazerman,Loewenstein and Moore 2002 HBR paper,A few talks to accounting and psychology departments on the prior work and some initial empirical data,4,Core Argument on Auditor Independence,Psychologists have known for a long time that individuals with a vested self-interest,even honest ones,are incapable of unbiased(independent)judgment.,a)Auditors have made tremendous profit from selling other services to their audit clients.,b)Auditors want to be rehired.,c)The personnel on the audit often take jobs with the client firm.,As long as these other motives are present,auditors are not independent.,5,Management Accounting-Wikipedia,Management accounting,or,managerial accounting,is concerned with the provisions and use of accounting information to managers within organizations,to provide them with the basis to make informed business decisions that will allow them to be better equipped in their management and control functions.,6,Bounded Decision Making,Bounded Rationality March and Simon,Bounded Willpower-Thaler,Bounded Self-Interest Thaler,Bounded Awareness Chugh and Bazerman,7,8,Bounded Decision Making,Bounded Rationality March and Simon,Bounded Willpower-Thaler,Bounded Self-Interest Thaler,Bounded Awareness Chugh and Bazerman,Bounded Ethicality Banaji,Bazerman,and Chugh;Banaji and Bhaskar,9,Bounded Decision Making,Bounded Rationality,Bounded Willpower,Bounded Self-Interest,Bounded Awareness,Bounded Ethicality,10,Bounded Ethicality,(Chugh,Bazerman,and Banaji,2005),Bounded ethicality refers to the systematic and predictable ways in which humans act unethically beyond their own awareness.,11,Boundedness in your ethicality,Boundedness in noticing the ethicality of others,Bounded Ethicality,12,A:,Boundedness in Your Ethicality,(Overviews:Banaji,Bazerman,and Chugh,2003:Chugh,Bazerman,and Banaji,2005),Implicit Attitudes(lots of work by Banaji,Greenwald et al.),In-group/Out-group Biases(Messick op-ed),Discounting the Future(Wade-Benzoni,1999,2002;Bazerman and Watkins,2021),Overclaiming Credit(Ross and Sicoly,1979;Caruso,Epley,and Bazerman,2006;Epley,Caruso,and Bazerman,2006),Moral Disengagement:(Bandura,1986,1990;Paharia and Deshpande,2021;Shu,Gino,and Bazerman,2021),Greater Unethical Behavior under a Loss Frame than under a Gain Frame(Kern and Chugh,2021),13,B:Boundedness in Noticing,the Ethicality of Others,14,B:Boundedness in Noticing,the Ethicality of Others,Conflicts of Interest(Chugh and Bazerman,2007;Moore,Tanlu,and Bazerman,2021),Outcome bias in judging ethics(Baron and Hershey,1988;Gino,Moore,and Bazerman,2021),Slippery slope(Gino and Bazerman,2021),Indirect blindness in judging unethical behavior(Paharia,Kassam,Greene,and Bazerman,2021;Coffman,in preparation),15,B:Boundedness in Noticing,the Ethicality of Others,Conflicts of Interest(Chugh and Bazerman,2007;Moore,Tanlu,and Bazerman,2021),Outcome bias in judging ethics(Baron and Hershey,1988;Gino,Moore,and Bazerman,2021),Slippery slope(Gino and Bazerman,2021),Indirect blindness in judging unethical behavior(Paharia,Kassam,Greene,and Bazerman,2021;Coffman,in preparation),16,Surgeons versus Non-Surgeons:Should We Operate?,Lots,0,Lots,0,Surgeons,Non-Surgeon Physicians,Dont Operate,Operate,17,The Case(Moore,Tanlu,and Bazerman,2021),E-Settle is an Internet-based dispute resolution firm that is interested in being acquired.,Crilley is an established player in the field of alternative dispute resolution services.Crilley is interested in acquiring E-Settle.,Participants are given a variety of information regarding E-Settles revenues,earnings,market share,and competition,as well as information about prices for other pre-IPO
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