Tota Panggabean

California State University, Sacramento - College of Business Administration

Assistant Professor of Accounting

6000 J Street

Sacramento, CA 95819-6082

United States

SCHOLARLY PAPERS

5

DOWNLOADS

467

CITATIONS

1

Scholarly Papers (5)

The Role of Visual Attention in the Managerial Judgment of Balanced-Scorecard Performance Evaluation: Insights from Using an Eye-Tracking Device

CAAA Annual Conference 2012
Number of pages: 58 Posted: 14 Jan 2012 Last Revised: 25 Jan 2016
Yasheng Chen, Johnny Jermias and Tota Panggabean
Xiamen University - Accounting Department, Simon Fraser University (SFU) - Beedie School of Business and California State University, Sacramento - College of Business Administration
Downloads 278 (108,169)
Citation 1

Abstract:

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Visual attention, balanced scorecard, managerial judgment, eye tracking

The Role of Visual Attention in the Managerial Judgment of Balanced-Scorecard Performance Evaluation: Insights from Using an Eye-Tracking Device

Journal of Accounting Research, Volume 54, Issue 1, Pages 113–146, March 2016
Posted: 22 Jun 2016
Yasheng Chen, Johnny Jermias and Tota Panggabean
Xiamen University - Accounting Department, Simon Fraser University (SFU) - Beedie School of Business and California State University, Sacramento - College of Business Administration

Abstract:

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Visual Attention; Balanced Scorecard; Eye Tracking; Managerial Judgment

2.

The Effect of Motivated Reasoning and Dissent on Information Search and Strategy Evaluation Using Balanced Scorecard: An Eye-Tracking Study

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 62 Posted: 18 Jan 2017 Last Revised: 30 Apr 2018
Tota Panggabean, Yasheng Chen and Johnny Jermias
California State University, Sacramento - College of Business Administration, Xiamen University - Accounting Department and Simon Fraser University (SFU) - Beedie School of Business
Downloads 88 (286,160)

Abstract:

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motivated reasoning; confirmation bias; dissent; Balanced Scorecard; human information processing; eye tracking; information search.

3.

Do You See What I See? The Effect of Information Search Behavior on Strategy Evaluation Decision: A Dual-Process Theory Using an Eye-Tracking Study

Number of pages: 9 Posted: 14 Jun 2018
Tota Panggabean, Yasheng Chen and Johnny Jermias
California State University, Sacramento - College of Business Administration, Xiamen University - Accounting Department and Simon Fraser University (SFU) - Beedie School of Business
Downloads 72 (322,345)

Abstract:

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dual-process theories; motivated reasoning; dissent; balanced-scorecard, human information processing, eye tracking, information search

4.

The Network Structure within the Financial Statements: An Exploratory Study Using Eye-Tracking Through the Lens of Network Theory

Number of pages: 15 Posted: 24 Jun 2019
Yasheng Chen, Tota Panggabean and Cheng-Hsun Lee
Xiamen University - Accounting Department, California State University, Sacramento - College of Business Administration and National Cheng Kung University - Accounting
Downloads 29 (469,590)

Abstract:

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investors’ attention, value relevance, eye tracking, network theory

5.

The Balanced Scorecard as a Strategy Evaluation Tool: The Effect of Motivated Reasoning and Dissent on Information Search and Strategy Evaluation Decision

Posted: 15 Nov 2014
Tota Panggabean
California State University, Sacramento - College of Business Administration

Abstract:

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Balanced Scorecard, Motivated Reasoning, Devil's Advocate, Eye-tracking, Information search behavior