Document Type
Thesis
First Faculty Advisor
Dennis Bline
Second Faculty Advisor
Dymond Bush
Keywords
accounting; internal managerial reports
Publisher
Bryant University
Abstract
Internal managerial reports are constantly utilized by managers within an organization to make decisions on behalf of the company. When biases become present within these reports, a trickle-down effect also becomes present being that biases have the power to impact one’s decisions and alter the future of a company. This thesis project presents literature that supports this idea and presents one of the more common causes of biases within internal managerial reports, subjective performance evaluations. This project empirically tests whether biased reports alter decision making by presenting an investment type scenario to respondents in both a neutral and biased tone. The data collected will be analyzed using a statistical test which will either support or reject the stated hypothesis. Specifically, a regression analysis will assist in contributing to the overall conclusions regarding the impact of biases on decision making. Recommendations will then be developed based on the evidence gathered.
Comments
This thesis project is geared towards individuals with a background in business and accounting. Specifically, this information can be utilized by managers and executives within an organization.