Mission Driven and Data Averse: How Empathy Fosters Resistance to Algorithms and Hard Data

The authors appreciate helpful comments from Jeremy Bentley, Martine Cools, Paul Heely, Sophie Hoozée, Christoph Hörner, Oleksandr Kondrachuk, Cardin Masselink, Sophie Maussen, V.G. Narayanan, Tatiana Sandino, Harm Schütt, Bei Shi, Dwight Waeye, Elien Voermans, and anonymous reviewers as well as workshop participants at Ghent University, the University of Massachusetts (resource economics department), Open University of the Netherlands, Harvard University, the University of Amsterdam, University of Southern Denmark, Tilburg University, Erasmus University, Utrecht University, the 2022 Junior Accounting Meetings at Erasmus (JAM), the 2023 Management Accounting Section Midyear Meeting, East Coast Behavioural Accounting Workshop (ECBAW), European Accounting Association (EAA), Experimental Research in Management Accounting (EXRIMA), Nordic Accounting Conference (NORACC), and European Network for Experimental Accounting Research (ENEAR).