MOTIVATION AND MANAGEMENT CONTROL SYSTEMS

The importance of motivation in the managerial control process has been well noted in the accounting literature. However, despite its emphasis on motivation, the accounting literature says little about the specific relationships between motivation and accounting control systems. This paper will present an explicit, systematic statement of these relationships by means of a detailed comparison and synthesis of two previously unrelated models. One is a conventional accounting model of control, and the other is a comprehensive behavioral model of motivation. Our aim is to integrate behavioral concepts with accounting applications in order to work towards solutions of important problems involving motivation and management control systems.     

Legal financial obligations in the United States: A review of recent research

In the United States, legal financial obligations (LFOs) include many types of monetary sanctions. For example, fines are tied to specific offenses and imposed at conviction and fees charge people for the “use” of courts, prisons, and other public services. With the rise of mass incarceration, millions of people across the U.S. owe billions of dollars in LFOs. Yet despite the widespread use of monetary sanctions, it was not until the last decade that research began to uncover the vast system of LFOs embedded throughout U.S. laws and understand their far-reaching socioeconomic consequences. This paper reviews recent research on LFOs across three areas: (1) the political development of LFOs, (2) their implementation and enforcement, and (3) the consequences of LFOs on people, broader social networks, and the functioning of public institutions. We conclude with recommendations for future research that explores the hidden processes connecting these three areas and accounts for the fractured nature of the U.S. government.     

Preparing Black and Latinx children for police encounters: Caregiver response profiles and child self-regulation

We hypothesized that the goodness-of-fit between profiles of observed, caregiver-provided ethnic–racial socialization (ERS), and child self-regulation (i.e., inhibitory control) would differentially associate with child behavioral outcomes. Conversations between 80 caregivers (45% Latinx; 55% Black) and their children (M _age  = 11.09; 46% female) were rated for ERS. Measures included an inhibitory control composite (ages 2.5–3.5) and the Child Behavior Checklist (CBCL; age 12). Three profiles were determined: Comprehensive (n  = 34), Reactive (n  = 8), and Pragmatic (n  = 38). Only youth with low inhibitory control in preschool appeared to benefit from Pragmatic ERS, whereas youth with normative or high inhibitory control in early childhood displayed lower internalizing and externalizing behaviors when they had Comprehensive or Reactive rather than Pragmatic caregivers.