Intolerance of Ambiguity in the Behavior of Using Accrual based Accounting Information

Hamonangan Siallagan

Abstract


This research aimed to examine the effects of 1) beliefs on attitude towards the use of accrual information; 2) attitude, subjective norms and perceived behavioral control on the intention of using accrual information; 3) perceived behavioral control and intention on the behavior of using accrual information; and 4) intolerance of ambiguity as moderator on the effect of intention on the behavior of using accrual information. This study used primary data taken by administering questionnaires to the respondents. The data were analyzed using  SEM-PLS approach and WarpPLS software. The results supported the first five hypotheses, except the sixth one. The research results indicated that there was a negative role of intolerance of ambiguity. Research implications suggest that the cognitive theory and the theory of planned behavior can be used to explain the behavior of using accrual information for decision making.


Keywords


behavior, information, accrual based, intolerance, ambiguity

Full Text:

PDF

References


Adhikari, P., & Mellemvik, F. (2011). The Rise and Fall of Accruals: A Case of Nepalese Central Government. Journal of Accounting in Emerging Economies, 1(2), 123–143. https://doi.org/10.1108/20421161111138495.

Ahmad, M. H., Shahar, S., Teng, N. I. M. F., Zahara, A. M., 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. https://doi.org/10.2147/CIA.S60462.

Ajzen, I. (1991). The Theory Of Planned Behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T.

Alijarde, I. B., & Julve, V. M. (2014). Accrual Financial Reporting in The Public Sector: Is it a Reality? Innovar, 24(54), 107–120. https://doi.org/10.15446/innovar.v24n54.46458.

And, J. O., & Flamholtz, E. (1978). Human Resource Replacement Cost Numbers, Cognitive Information Processing, and Personnel Decisions: A Laboratory Experiment. Journal of Business Finance & Accounting, 5(2), 137–157. https://doi.org/10.1111/j.1468-5957.1978.tb00180.x.

Baron, R. M., & Kenny, D. A. (1986). The Moderator-Mediator Variable Distinction in Social Psychological Research. Conceptual, Strategic, and Statistical Considerations. Journal of Personality and Social Psychology, 51(6), 1173–1182. https://doi.org/10.1037/0022-3514.51.6.1173.

Budner, S. (1962). Intolerance of Ambiguity As a Personality Variable. Journal of Personality, 30(1), 29–50. https://doi.org/10.1111/j.1467-6494.1962.tb02303.x.

Chong, V. K. (1998). Testing The Contingency “Fit” Between Management Accounting Systems And Managerial Perforance: A Research Note on The Moderating Role of Tolerance for Ambiguity. British Accounting Review, 30, 331–342. https://www.sciencedirect.com/science/article/abs/pii/S0890838998900737.

Chuan, C. C., Yusof, A., Soon, C. C., & Abdullah, M. C. (2014). Application of Theory of Planned Behavior to Predict Recreational Sports Activities Participation of Students in Malaysia. Journal of Physical Education and Sport, 14(2), 172–177. https://doi.org/10.7752/jpes.2014.02027.

Davis, N. (2010). Accrual Accounting and the Australian Public Sector – A Legitimation Explanation. Australasian Accounting, Business and Finance Journal, 4(2), 61–78. http://ro.uow.edu.au/aabfjhttp://ro.uow.edu.au/aabfj/vol4/iss2/5.

Debusk, G. K., Killough, L. N., & Brown, R. M. (2005). Intolerance of Ambiguity Effects on Evaluations With the Balanced Scorecard. The Innovation Congress, 3(1), 1–31. https://www.proquest.com/openview/a81c93acb6b26c6bafb9b40f2193cf3d/1?pq-origsite=gscholar&cbl=52077.

Demir, K. (2010). Predictors of Internet Use For The Professional Development of Teachers: An Application of The Theory of Planned Behaviour. Teacher Development, 14(1), 1–14. https://doi.org/10.1080/13664531003696535.

Dermer, J. D. (1973). Cognitive Characteristics and The Perceived Importance of Information. Source: The Accounting Review, 48(3), 511–519. https://www.jstor.org/stable/245149.

Fadilla, P. R., Setiawan, M., & Rohman, F. (2018). The Effect of Attitude, Subjective Norm and Behavioral Control on Decision Repurchase Intention Via Intent (Study on Services Company PT. Global Insight Utama Bali Area). Management and Economics Journal, 2(3), 279–292. https://ejournal.uin-malang.ac.id/index.php/mec/article/view/5318.

Ghozali, I., Achmad, T., & Pamungkas, I. D. (2019). Determinants of Fraudulent Financial Reporting and Whistleblowing System: Applying Theory of Planned Behavior. WSEAS Transactions on Business and Economics, 16, 393–402. https://www.wseas.org/multimedia/journals/economics/2019/a825107-737.pdf.

Guthrie, J. (1998). Application of Accrual Accounting in The Australian Public Sector - Rhetoric or Reality. Financial Accountability and Management, 14(1), 1–19. https://doi.org/10.1111/1468-0408.00047.

Hair, J. F., Sarstedt, M., Ringle, C. M., & Mena, J. A. (2012). An Assessment Of The Use Of Partial Least Squares Structural Equation Modeling In Marketing Research. Journal of the Academy of Marketing Science, 40(3), 414–433. https://doi.org/10.1007/s11747-011-0261-6.

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(16), 644–649. https://doi.org/10.1016/s2212-5671(16)00079-4.

Han, Y. (2015). Impact of Ambiguity Tolerance as a Personal Trait and Impact of Tertiary Education on Professional Judgment [Macquarie University]. https://doi.org/10.1080/01559982.2019.1569813.

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]. https://www.proquest.com/openview/d237c40277e986ccfbc86ee74beb6b45/1?pq-origsite=gscholar&cbl=18750.

Ichsan, M. (2013). Kajian Variabel-Variabel Kesuksesan Penerapan Basis Akrual Dalam Sistem Akuntansi Pemerintahan. BPKP, 44–64. https://adoc.pub/akuntansi-pemerintah-berbasis-akrual-konsep-pemikiran-dan-im.html.

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 and Management, 27(2), 134–165. https://doi.org/10.1111/j.1468-0408.2011.00520.x.

Karunia, A. P., Payamta, P., & Sutaryo, S. (2019). The Implementation of Accrual-based Accounting in Indonesian Government: Has Local Government Financial Statement Quality Improved? Journal of Accounting and Investment, 20(2). https://doi.org/10.18196/jai.2002115.

Sousa, R. G. de, Vasconcelos, A. F. de, Caneca, R. L., & Niyama, J. K. (2013). Accrual Basis Accounting in The Brazilian Public Sector: Empirical Research on The Usefulness of Accounting Information*. Cont. Fin.-USP, 24(63), 219–230. https://www.scielo.br/j/rcf/a/rh4pZ6t7ywhN4zVyzSsxP3R/?lang=en&format=pdf.

Su, C.-C., & Ni, F.-Y. (2013). Budgetary Participation and Slack on The Theory of Planned Behavior. The International Journal of Organizational Innovation, 5(4), 91–102. https://www.proquest.com/openview/9065f42ebffa8e74b5b5975fb2f9bd3a/1?pq-origsite=gscholar&cbl=55118.

Tholaya, A. M. H. (2013). Governmental Accounting Innovation in Yamen: The Introduction of Accruals Accounting & The Moderating Role of E-Government (Issue January) [University of Malaya]. http://studentsrepo.um.edu.my/5547/1/Governmental_Accounting_Innovation_in_Yemen_-_The_Introduction_of_Accruals_Accounting_and_the_Moderating_Role_of_E-Government;_Abdulla_Mohamed_Hamoud_Al-Tholaya.1.pdf.

Thoradeniya, P., Lee, J., Tan, R., & Ferreira, A. (2015). Sustainability Reporting And The Theory of Planned Behaviour. Accounting, Auditing and Accountability Journal, 28(7), 1099–1137. https://doi.org/10.1108/AAAJ-08-2013-1449.

Vinogradov, E., Kolvereid, L., & Timoshenko, K. (2013). Predicting Entrepreneurial Intentions When Satisfactory Employment Opportunities Are Scarce. Education and Training, 55(7), 719–737. https://doi.org/10.1108/ET-06-2012-0067.

Wahyuni, S. (2012). Moslem Community Behavior in The Conduct of Islamic Bank: The Moderation Role of Knowledge and Pricing. Procedia - Social and Behavioral Sciences, 57, 290–298. https://doi.org/10.1016/j.sbspro.2012.09.1188.

Warren, K. (2012). Developing a Government’s Balance Sheet-Does It Improve Performance? Public Money and Management, 32(1), 9–14. https://doi.org/10.1080/09540962.2012.643049.

Warsame, M. H., & Ireri, E. M. (2016). Does The Theory of Planned Behaviour (TPB) Matter in Sukuk Investment Decisions? Journal of Behavioral and Experimental Finance, 12, 93–100. https://doi.org/10.1016/j.jbef.2016.10.002.

Wismantoro, Y., Himawan, H., & Widiyatmoko, K. (2020). The Effect of IS SERVQUAL and User Information Satisfaction (UIS) Adoption on User Satisfaction. Uncertain Supply Chain Management, 8(3), 495–504. https://doi.org/10.5267/j.uscm.2020.4.003.

Zemore, S. E., & Ajzen, I. (2014). Predicting Substance Abuse Treatment Completion Using a New Scale Based On The Theory Of Planned Behavior. Journal of Substance Abuse Treatment, 46(2), 174–182. https://doi.org/10.1016/j.jsat.2013.06.011.




DOI: http://dx.doi.org/10.14414/tiar.v12i1.2699

Refbacks

  • There are currently no refbacks.


Abstracting & Indexing

 

 

Hasil gambar untuk ccby logo

This work is licensed under a Creative Commons Attribution 4.0 International License.