Diefenbach, Ulf; Schnellbächer, Benedikt; Heidenreich, Sven - In: Journal of Accounting & Organizational Change 17 (2020) 2, pp. 217-241
Purpose: The purpose of this paper is to examine whether and how the usage of regulatory fit in cost reduction announcements affects employees’ willingness to engage in the cost reduction program (CRP). Design/methodology/approach: Based on the regulatory fit theory, a scenario-based...