The Effect of Accountability on Confidence Level and Resistance to Changing of Accounting System

Ahmad Khodamipou, Gholamreza Hajizadeh, Zanyar Sajjadi


The aim of this paper is surveying the effect of commitment on judgment about desirability of accounting system and also the effect of accountability on normalizing of overconfidence and resistance to change. In order to testing the hypotheses, an experimental study has been conducted in the research. In the first stage of the study, the subjects were divided into committed and uncommitted groups. In the second stage, participants were divided into accountable and unaccountable groups. Then the reaction of the subjects to two types of accounting systems was surveyed. The findings of the research showed that commitment to an accounting system resulted to increase of desirability of the chosen system and attenuation in desirability of the alternative system. It has been also observed that the people, who are committed to an accounting system, have remarkable confidence to their choice; so in corollary resulted in resistance to change. Moreover, accountability about negative consequences of their decision can reduce these effects. The results of this research increase our perception on peoples’ motivations about making the best use of the advantages of the chosen system; it would be useful when a change in accounting system is needed. It’s also a guide for finding a way for coping with resistance.

Key words: Accountability; Commitment; Confidence; Resistance to change; Cost allocation system


Accountability; Commitment; Confidence; Resistance to change; Cost allocation system

Full Text:




  • There are currently no refbacks.

Share us to:   


  • How to do online submission to another Journal?
  • If you have already registered in Journal A, then how can you submit another article to Journal B? It takes two steps to make it happen:

1. Register yourself in Journal B as an Author

  • Find the journal you want to submit to in CATEGORIES, click on “VIEW JOURNAL”, “Online Submissions”, “GO TO LOGIN” and “Edit My Profile”. Check “Author” on the “Edit Profile” page, then “Save”.

2. Submission

  • Go to “User Home”, and click on “Author” under the name of Journal B. You may start a New Submission by clicking on “CLICK HERE”.

We only use three mailboxes as follows to deal with issues about paper acceptance, payment and submission of electronic versions of our journals to databases:;;

 Articles published in International Business and Management are licensed under Creative Commons Attribution 4.0 (CC-BY).


Address: 9375 Rue de Roissy Brossard, Québec, J4X 3A1, Canada 
Telephone: 1-514-558 6138 
Website: Http:// Http://

Copyright © 2010 Canadian Research & Development Centre of Sciences and Cultures