When Betrayal Aversion Meets Loss Aversion : The Effect of Economic Downturn on Internal Control System Choices

  title={When Betrayal Aversion Meets Loss Aversion : The Effect of Economic Downturn on Internal Control System Choices},
  author={Jacob G. Birnberg},
  • Jacob G. Birnberg
  • Published 2010
Previous academic research has documented that people experience disutility from potentially being exploited by others beyond what this exploitation may do to their wealth. Such a tendency was labeled as the demand for accountability in accounting or more broadly as betrayal aversion in other fields such as sociology. Since the environment is not static for a decision maker, it is important to understand not only that betrayal aversion exists but also how/if its impact on individual decision… CONTINUE READING
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