Initial Attributions and Information Seeking by Superiors and Subordinates in Production Variance Investigations.
通过实地实验，研究生产差异调查中上级和下级对不利差异的初始归因差异，以及他们验证假设时的信息寻求行为，发现上级倾向于做出对下级内部的归因并寻求内部信息。
Abstract Behavioral aspects of production variance investigations have been the focus of several recent articles. This research reports on a field experiment designed to obtain empirical evidence concerning the initial attributions made by a superior and a subordinate upon the occurrence of an unfavorable variance, as well as the processes they utilize when testing their initial attributional hypotheses. Evidence indicated that superiors made initial attributions that were internal relative to the subordinates, and also tended to seek additional information which was internal relative to the subordinates. This observed confirmatory hypothesis testing procedure is consistent with other research in non-accounting related settings. Implications for the design of accounting information systems are briefly discussed.