Adherence to expense report approval control: an application of the theory of planned behavior
Journal of Applied Accounting Research
ISSN: 0967-5426
Article publication date: 11 June 2020
Issue publication date: 14 July 2020
Abstract
Purpose
This study aims to identify sociocognitive determinants of managers' adherence to the expense report approval control. A behavioral view of control was adopted, drawing on the theory of planned behavior.
Design/methodology/approach
Managers authorized to approve subordinates' expense reports in three large organizations were surveyed.
Findings
Results indicate that managers' perception of overall consequences (for the organization or for themselves) resulting from their adherence to the expense report approval control (attitude) and their perception of control over the approval (perceived behavioral control) are positively related to their intention to adhere to the expense report approval control, while their perceived pressures from important referents in that matter (subjective norm) are not.
Research limitations/implications
By adopting a behavioral view of control to examine individual-level adherence, this study contributes to the accounting literature. By focusing on a positive response to control (adherence), it contributes specifically to the literature on control effectiveness and acts as a counterpoint to the abundant literature on negative control responses such as fraud.
Practical implications
Results could help organizations identify motivations and barriers to managers' adherence to expense report approval control. This could help reduce losses, improve asset safeguarding and provide insights into the understanding of behavioral/individual factors that can influence the application of other control policies and procedures.
Originality/value
The study defines and measures the “adherence” construct in a control context.
Keywords
Acknowledgements
We thank the academics and the manager who pre-tested the questionnaire and the participants who completed our survey. We are also grateful for comments received from two anonymous reviewers.
Citation
Héroux, S., Fortin, A. and Goupil, C. (2020), "Adherence to expense report approval control: an application of the theory of planned behavior", Journal of Applied Accounting Research, Vol. 21 No. 3, pp. 397-413. https://doi.org/10.1108/JAAR-12-2018-0198
Publisher
:Emerald Publishing Limited
Copyright © 2020, Emerald Publishing Limited