Abstract :
This research aims to investigate the role of accountability in the capital project budgeting decision-making process and its impact on the response of individuals' emotional affective reactions. The research method used is a quantitative experimental research design with a control team and an experimental team. Data was collected through surveys and questionnaires using a 5-point Likert scale. In this study, researchers manipulated case scenarios in experimental teams to see whether there was an emotional response to the manager who proposed the project. Theaim is to see whether participants remain responsible for the chosen project even though there are negative affective reactions that arise. The research results show that accountability is unable to reduce the impact of emotional responses in capital project budgeting decision making. These results are supported by several hypothesis tests which reject the null hypothesis.
Keyword: Accountability, Affective Reactions, Capital Budgeting, Decision