ANNOTATED BIBLIOGRPAHY: ACCOUNTING 1

Annotated Bibliography: Accounting

School of Business, Liberty University

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 ANNOTATED BIBLIOGRPAHY: ACCOUNTING 2

Annotated Bibliography

Bamberger, P., & Belogolovsky, E. (2017). The dark side of transparency: How and when pay

administration practices affect employee helping. The Journal of Applied

Psychology, 102(4), 658–671. https://doi.org/10.1037/apl0000184

This research explores an established disagreement of professionals and academics

equally, such as pay transparency might negatively impact workers' inclination to provide

help to colleagues. Examining the proposition in the framework of a multi-round

simulation-based trial, it was discovered this opposing result of pay transparency on

assisting is mainly clarified through transparency's constructive connotation with

sporadic resentment. This source is useful as the researchers, inferring from the study on

social comparison, clear details, and discontent, created and analyzed a moderated-

mediation simulation. Unlike the other sources, this study suggests transparency

unfavorably changes the volume of assistance people offer to associates who, founded on

pay for performance, are salaried over them. Nonetheless, this information is helpful for

the discussion as it occurs at most when personal dissimilarities in distinctive social value

orientations, particularly those concerning self-reliance values and prosocial behavior, are

brought into the matter.

Carlson, J. J., Walton, S. M., Basu, A., Chapman, R. H., Campbell, J. D., McQueen, R. B.,

Pearson, S. D., Touchette, D. R., Veenstra, D., Whittington, M. D., & Ollendorf, D. A.

(2019). Achieving appropriate model transparency: Challenges and potential solutions for

making value-based decisions in the United States. PharmacoEconomics, 37(11), 1321–

1327. https://doi.org/10.1007/s40273-019-00832-2

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 ANNOTATED BIBLIOGRPAHY: ACCOUNTING 3

The motive of this article is to define relevant concerns on all sides of endeavors to

improve transparency through explicit access to models and to provide important factors

for the subject of finances. Possible alternatives to enhance transparency through direct

model access throughout model expansion involve sufficient financing. In due course, the

proper degree of transparency entails adjusting the concerns of various groups yet, if

completed correctly, can enhance models, and further incorporate them into an important

environment and decision making in the US context. This source is useful as transparency

in decision analysis continues as a subject of meticulous discussion between investors,

because of conflicts among the possible advantages of outside entry throughout analysis

improvement and the demand to safeguard scholarly property and incentive study

investments. Compared to the other sources, this plans to improve decision analysis

clarity by permitting immediate outside entry to a model’s paradigm's, source code, and

information may engage several structures although are restricted among the status quo

and publicly accessible source models. Crucially, some degree of openness already exists

with regards to techniques and additional practical requirements for available models.

The report as well contains recommendations for progression to improved transparency.

Moreover, this will help shape the writing as it implies the skill to examine the methods

which produce decision-making within a model.

Kurschilgen, M., Morell, A., & Weisel, O. (2017). Internal conflict, market uniformity, and

transparency in price competition between teams. Journal of Economic Behavior &

Organization, 144, 121–132. https://doi.org/10.1016/j.jebo.2017.09.009

This study empirically assesses in what way the degree of internal conflict, along with if

such conflict is transparent to additional groups, impacts the group's capability to

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 ANNOTATED BIBLIOGRPAHY: ACCOUNTING 4

compete with one another, and, therefore, market results. Members participated in a

recurring Bertrand duopoly game among three-player groups which experienced either

matching or distinct degrees of internal conflict. Income distribution was either private

pay, which is a great conflict, and every participant had their asking price, or equal pay,

which is minimal conflict, and earnings were separated evenly. It was found internal

conflict results in collaboration on elevated rates in private pay duopolies, although

locates private pay groups on a competitive disadvantage. This information is useful as

the approach in which revenues are split into such profitable groups enforces various

levels of inner discord leading to the use of transparency. Unlike the following sources,

this article explains how transparency is used in multiple subjects and social contexts

which shapes the discussion of why it must be simple for others to understand what

behaviors are accomplished. Transparency is important as it implies openness,

communication, and accountability. Moreover, competition is alleviated with

transparency in markets although can as well escalate. It is planned to examine

repercussions for executives and policymakers.

Milanés Montero, P., Pérez Calderón, E., & Lourenço Dias, A. I. (2020). Transparency of

financial reporting on greenhouse gas emission allowances: The influence of

regulation. International Journal of Environmental Research and Public Health, 17(3),

893. https://doi.org/10.3390/ijerph17030893

This research concentrates on the transparency of economic reporting on emission

allowances and greenhouse gas emissions. Above all, the various reporting remedies

accepted through standard setters and experts were examined to assess the impact of

management in the transparency of economic reporting. Established on a model of 85

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 ANNOTATED BIBLIOGRPAHY: ACCOUNTING 5

firms, information gathered from the yearly statements was examined for a six-year

timeframe. The outcomes were attained founded on evocative, logistic regressions and

panel data statistical methods, and they demonstrate improved heights of transparency of

economic reporting are trained through a diversity of accounting strategies, which

concedes the equivalence of the fiscal data. Different from the other sources, this study

explained the implementation of the International Accounting Standards Board (IASB)

requirements which produce a larger distribution in the selection of the accounting

methodology and a greater likelihood of not divulging any details, in addition to

implementing off-balance-sheet guidelines. This information is essential because,

consequently, the governing element is a factor in the amount of transparency of

economic reporting. To further shape the discussion, transparency brings about high

quality and straightforward communication. This is important since data must be freely

accessible to shareholders.

Sampson, C. J., Arnold, R., Bryan, S., Clarke, P., Ekins, S., Hatswell, A., Hawkins, N.,

Langham, S., Marshall, D., Sadatsafavi, M., Sullivan, W., Wilson, E., & Wrightson, T.

(2019). Transparency in decision modelling: What, why, who and

how?. PharmacoEconomics, 37(11), 1355–1369. https://doi.org/10.1007/s40273-019-

00819-z

The intent of this study is not to produce an argument for or not in favor of transparency,

although instead to offer a further subtle knowledge of what transparency signifies in the

perspective of decision modeling and in what manner it might be referred. Like the

previous sources, researchers summarized a classification of the various indicators of

transparency, involving reporting standards, reference models, peer evaluation, and open-

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 ANNOTATED BIBLIOGRPAHY: ACCOUNTING 6

source modeling. Additionally, researchers schemed out the responsibility and

motivations for the numerous investors, together with business, study groups, and

decision-makers. The study defined obstacles and mediators to better transparency. These

are examined regarding the distinct investors and relating to subjects. As mentioned in

previous sources, transparency in decision modeling is a developing idea as not

everybody always knows the decision-making means. Therefore, yet with great

intentions, errors will be made such as somebody not being completely advised. This

source is useful as the discussion has proceeded from reporting standards to the open-

source application of decision conclusive models. Essentially, creating a decision-making

practice transparent offers context individuals may apply when they experience a testing

judgment to make. Helping shape the writing, in the discussion regarding the intended

benefits and drawbacks of more openness, there is an absence of signification in which

researchers must continue to distinguish up-to-date projects intended to enhance

transparency to embody efforts in current practice as well as for the future.

Treleaven, C., & Fuller, S. (2021). BB see: Transparency legislation and public discussions of

wage inequality. Canadian Review of Cociology = Revue Canadienne de

Sociologie, 58(1), 7–24. https://doi.org/10.1111/cars.12326

In this study, researchers discuss gender wage differences and deliver the initial

assessment of whether a public statement of salary transparency correlates to a change in

larger public debate. Thematic examination of the gender wage inequality in Britain in

2017 uncovers a change from choice-based descriptions to those accenting underlying

discrimination and inequity. The results indicate income transparency can not just detect

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 ANNOTATED BIBLIOGRPAHY: ACCOUNTING 7

discriminatory compensation in companies, however, as well perform further openly to

establish room to examine unfair practices and correct salary inequalities.

Related to the sources, differences in payment continue among males and females. This

article is useful as income transparency, which allows employees to evaluate their

payment to what others gain in their business, may be an essential means for restoring

certain intracompany inequalities tied to discriminatory operations. This helps to further

shape the writing as transparency may not always be great in all aspects. Excessive

transparency can set up work circumstances in which workers believe their sovereignty

and independence are being questioned.

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