Adherence to expense report approval control: an application of the theory of planned behavior

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.

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