Investment centre manager's multiperiod fairness perceptions and intertemporal dependency

Hiroyuki Selmes‐Suzuki

Accounting and Finance, 2025, vol. 65, issue 1, 3-36

Abstract: This paper explores the motivation of investment centre managers when their investment centre's performance is affected by decisions made by their predecessor. Through a qualitative case study of a Japanese manufacturer, the effectiveness of conventional remedies for motivational issues and further motivational issues caused by the same remedies, as identified in the extant literature, are examined. The field data underscore managers' multiperiod as opposed to period‐by‐period fairness perceptions as key to preventing the further motivational issues. This paper also demonstrates the potential usefulness of the vignette technique as a data collection method in qualitative accounting research.

Date: 2025
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