A. (Aljaž) Sluga

RSM - Rotterdam School of Management
Erasmus University Rotterdam
ERIM Doctoral Student
Field: Finance & Accounting
Affiliated since 2015

PhD Project

Decision Making under Accountability

We often make choices in a social context. At work and in private life, we are accountable to others for our actions. How does being accountable change our de- cision making? Given that we cannot escape it, how should we shape accountability so that it promotes rational decision making? Should we hold agents accountable more for the procedures they use in arriving at decisions (process accountability ) or for the desirability of eventual outcomes (outcome accountability )? Questions like these have been discussed and researched extensively in psychology and are of clear importance to business disciplines, including accounting. Nevertheless, our understanding remains limited. Typical explanations are superficial and the pro- cesses underlying effects of accountability are poorly understood. We submit that turning to social cognitive neuroscience holds great potential for moving the study of decision making under accountability beyond this state of affairs. We begin this proposal by reviewing the extant literature and then propose three studies. In Study 1, we examine how outcome and process accountability influence decision making under risk both behaviorally and neurally. In Study 2, we extend the com- parison to choice involving ambiguity. In Study 3, we turn to studying decision making of loan officers in an applied setting.

Keywords
decision making, accountability, process accountability, outcome accountability, loan officers
Time frame
2015 -

Address

Visiting address

Office: Mandeville Building T08-01
Burgemeester Oudlaan 50
3062 PA Rotterdam

Postal address

Postbus 1738
3000 DR Rotterdam
Netherlands

Supervisory team

Aljaž Sluga
Professor of Management Accounting and Management Control
Promotor
Aljaž Sluga
Associate Professor of Marketing Management
Co-Promotor, Daily supervisor