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Author: Robert Libby
Publisher: Prentice Hall
ISBN:
Category : Business & Economics
Languages : en
Pages : 234
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Book Description
Author: Robert Libby
Publisher: Prentice Hall
ISBN:
Category : Business & Economics
Languages : en
Pages : 234
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Book Description
Author: Ahmed Riahi-Belkaoui
Publisher: Praeger
ISBN:
Category : Business & Economics
Languages : en
Pages : 326
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Book Description
Ahmed Belkaoui focuses on the contributions human information processing research can make in the study of accounting decision-making. Both a review and synthesis of the current literature and a springboard for further research, Human Information Processing in Accounting explores the basic psychological concepts underlying human decision-making and their applications to accounting. As Belkaoui notes at the outset, accounting information is used primarily for decision-making. Human information processing in accounting is designed to understand, describe, evaluate, and--most importantly--improve the decision process used in an accounting or auditing context. Belkaoui's book provides accounting students and practitioners with the first comprehensive overview of the ways in which human information processing research has been used to study and enhance accounting decision-making. Divided into six parts, the volume begins by examining the policy-capturing process and the Brunswick Lens model used in this type of research. Subsequent chapters address the models of risky choice used to predict or describe how individuals make these types of choices, the application of probability elicitation and revision to accounting research and practice, the heuristics and biases individuals use to reduce complex cognitive processes to simpler judgmental operations, and the application of cognitive science to accounting. A number of chapters include appendices illustrating the type of accounting studies that exist for each of the human information processing paradigms presented. Taken as a whole, Belkaoui's work represents a pioneering attempt to focus and organize the field of human information processing in accounting.
Author:
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 216
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Book Description
Author: Theresa Libby
Publisher: Routledge
ISBN: 1317488008
Category : Business & Economics
Languages : en
Pages : 520
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Book Description
Behavioural research is well established in the social sciences, and has flourished in the field of accounting in recent decades. This far-reaching and reliable collection provides a definitive resource on current knowledge in this new approach, as well as providing a guide to the development and implementation of a Behavioural Accounting Research project. The Routledge Companion to Behavioural Accounting Research covers a full range of theoretical, methodological and statistical approaches relied upon by behavioural accounting researchers, giving the reader a good grounding in both theoretical perspectives and practical applications. The perspectives cover a range of countries and contexts, bringing in seminal chapters by an international selection of behavioural accounting scholars, including Robert Libby and William R. Kinney, Jr. This book is a vital introduction for Ph.D. students as well as a valuable resource for established behavioural accounting researchers.
Author: Robert Ashton
Publisher: Routledge
ISBN: 1134602375
Category : Business & Economics
Languages : en
Pages : 132
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Book Description
This volume collects together out of print and hard to find sources on the behavioural implications of accounting. It begins with the 1952 monograph, The Impact of Budgets on People by Chris Argyris, considered by many to mark the beginning of behavioural research in accounting and is followed by: a critique of the general state of accounting research in 1960 critical evaluation of Argyris’ research and other behavioural studies discussion of the research activity in the behavioural aspects of accounting during the 1960s and 70s a comprehensive perspective on the development of behavioural accounting research in the 1980s including discussion of the division of behavioural accounting research into two branches.
Author: Douglas Vickers
Publisher: North Holland
ISBN:
Category : Psychology
Languages : en
Pages : 574
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Book Description
The contributions in this volume report research on various aspects of the processing of information by human beings. The papers reflect orientations ranging from the broadly ecological to the highly abstract and formal. Their substantive concerns encompass questions of perception, action, and the mechanisms which mediate between them, and the papers are characterised generally by a close relationship between empirical findings and theoretical issues. This selection of papers on various aspects of human information processing reflects orientations ranging from the broadly ecological to the highly abstract and formal. The papers encompass questions of perception, action, and the mechanisms which mediate between them, and are characterised generally by a close relationship between empirical findings and theoretical issues. The papers fall into five main groups. The first is concerned with sensory and perceptual mechanisms and with the adaptation and control of physical movement; the second is concerned with the elementary processing of stimulus representation; the third with computational models of the processes involved in memorizing, recognizing, and recalling information; the fourth (small) group is concerned with the modelling of more molar decision behaviour; and finally, the fifth group is predominantly concerned with attempts to derive measures of intellectual performance which have explicit relationships to a theoretical account of elementary cognitive activity.
Author: B. Brehmer
Publisher: Elsevier
ISBN: 0080867081
Category : Psychology
Languages : en
Pages : 529
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Book Description
There are four basic goals for research in SJT (Social Judgment Theory): - to analyze judgment tasks and judgmental processes; - to analyze the relations between judgmental systems (i.e. to analyze agreement and its structure), and between tasks and judgmental systems (i.e. to analyze achievement and its structure; - to understand how relations between judgmental systems and between judgmental systems and tasks come to be whatever they are (i.e. to understand processes of communication and learning and their effects upon achievement and agreement); - to find means of improving the relation between judgmental systems (improving agreement) and between judgmental systems and tasks (improving achievement).
Author: Dennis K. McBride
Publisher: Lexington Books
ISBN: 9780739112014
Category : Education
Languages : en
Pages : 306
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Book Description
Rapid advances in IT that allow complex information to be presented in high volume and density are challenging human ability to absorb and analyze data as never before. Designing technologies and systems to provide optimal sensory information to human users will be increasingly important. Led by experts in psychology, cognitive science, and information processing, among other fields, researchers sought to quantify the information flow in the nervous system, the limits of that flow, and how it is affected by emotions. The researchers found important indicators of both the capacity and limits of the human brain, and offer new ways to think about the brain.
Author: Anthony G. Hopwood
Publisher:
ISBN: 9780900442605
Category : Accounting
Languages : en
Pages : 213
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Book Description
Author: Khondkar E. Karim
Publisher: Emerald Group Publishing
ISBN: 178714528X
Category : Business & Economics
Languages : en
Pages : 205
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Book Description
Advances in Accounting Behavioral Research addresses a wide range of issues that affect the users, preparers, and assurers of accounting information. Volume 20 exemplifies this focus by including research on emerging theory, methods, and applications towards behavioral research in accounting and audit.
