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The micropsychosocial effect of accounting: a healthcare context

Project ID: 2022-993/ TRIM 2023 0970 333 000
Principle Investigator: Makini McGuire-Brown
Description: This dissertation aims to show the underlying psychological effect of accounting tools and decisions, such as payment method, incentives and economic efficiencies, on the actors in the environment. It demonstrates how accounting decisions and their effect can influence an actors mindset, motivation and moral identity with consequential effects on tasks. It will use experimental methodologies and secondary data analysis to test such hypotheses as: 1) Moral disunity and increased cognitive effort, as a result of morally ambiguous economically efficient policy, will result in decreased task performance. 2) Type of payment model has an effect on one’s mindset such that some payment models will induce a transactional mindset versus a social one, with resultant effects on task performance. 3) The effect of incentives is determined in part by the contextual background of the actor and therefore can have different effects leading to differing consequences on task performance.

The project team hopes that this research shines a light on healthcare management and new variables for consideration when doing such management. Secondly, the teams hopes that this opens a new line of research that sets psychology as a major component of accounting research, not only in judging the behaviour of accounting decisions but far beyond that to consider the psychological effect of accounting on those being acted upon.
PIA Approved: February 23, 2023