'ACCOUNTING CONTROLS CAUSE SHORT-TERMISM': (EMPIRICAL) FACT OR (CONCEPTUAL) FICTION? by ProQuest

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This paper considers the following question: to what extent is the standard assumption in accounting literature that accounting-based controls cause short-termism an empirically established fact or is it simply conceptual fiction? The question is addressed by considering: (1) the nature of short-termism vis--vis myopia, (2) the tone of conceptual debate and the status of empirical evidence concerning the claimed (economic) causes of short-termism, and (3) the challenges facing researchers interested in examining this important topic. The paper concludes by suggesting that, unless and until evidence emerges to corroborate what seems at present an accusation without empirical foundation, we should, perhaps, as an academic community, be a little less accepting of the standard assumption that accounting controls cause short-termism. [PUBLICATION ABSTRACT]

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