RIEB Seminar (Hosted by TJAR Workshop)
Hosted by TJAR Workshop
|Date & Time||Wednesday, March 16, 2022, 2:00pm - 5:00pm|
|Place||Online Seminar by Zoom|
|Intended Audience||Faculty, Graduate Students, Undergraduates, and People with Equivalent Knowledge|
|Remarks||Please complete the registration before March 14, 2022. Meeting URL will be informed later.
Registration Form for March 16 (Due: March 14)
- Managerial Oveconfidence and Earnnings Persistence
- Korenori SEKI (Faculty of Business Administration, Asia University)
- Limits and Possibilities of Mediation in Practicing Managerial Accountability
- Hiroyuki SELMES-SUZUKI (Graduate School of Economics, Kyoto University)
- Through an interpretive case study of a Japanese manufacturer, this paper explores how managerial accountability is practiced by profit centre managers in a manner that mitigates, if not eliminates, ethical burden stemming from the necessity to conform to intra-organisational rules and norms in giving accounts. Informed by a practice-theory perspective on accountability, the paper sheds light on the agency of those managers as key to extending our understanding concerning limits and possibilities of managerial accountability. Empirical evidence presented in this paper reveals that the managers reflect on the rules and norms, instead of merely succumbing to the pressure to conform to them. Such reflections in turn lead to actions such as committing themselves to, complaining about, or refusing to accept the rules and norms as part of their managerial accountability practices. Moreover, this paper examines other practices that, together with managerial accountability practices, form the nexus of practices in governing managers reflections and subsequent actions. Building upon those data, I argue that the managers possess the power to manage ethical burden through the reflections and actions.