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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: Ahmed Riahi-Belkaoui
Publisher: Praeger
ISBN:
Category : Business & Economics
Languages : en
Pages : 326
Get Book Here
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: Robert Libby
Publisher: Prentice Hall
ISBN:
Category : Business & Economics
Languages : en
Pages : 234
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Book Description
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: Robert H. Ashton
Publisher: Cambridge University Press
ISBN: 0521418445
Category : Business & Economics
Languages : en
Pages : 311
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Book Description
A timely and comprehensive study on behavioural decision-making within the field of accounting.
Author: Theresa Libby
Publisher: Routledge
ISBN: 1317488008
Category : Business & Economics
Languages : en
Pages : 541
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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: Richard G. Schroeder
Publisher: John Wiley & Sons
ISBN: 1119577772
Category : Business & Economics
Languages : en
Pages : 674
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Book Description
Financial Accounting Theory and Analysis: Text and Cases, 13th Edition illustrates how accounting standards impact the daily decisions of accounting professionals. This authoritative textbook shows how accounting theory explains why particular companies select certain accounting methods over others, and predicts the attributes of firms by analyzing their accounting methods. The text examines empirical research relevant to various theories of accounting and the uses of accounting information, including the fundamental analysis model, the efficient markets hypothesis, the behavioral finance model, the positive accounting theory model, the human information processing model, and the value creation model. Enabling students to develop an informed perspective on accounting theory, the text reviews the development and current state of accounting theory and summarizes current disclosure requirements for various financial statement items. The new edition has been fully revised to reflect current methods of accounting education, including the incorporation of ethics into the curriculum, the analysis of a company’s quality of earnings and sustainable income, the use of the internet as a source of information, the international dimensions of accounting, and more. Designed for undergraduate and graduate accounting majors, the text aligns with the latest curriculum changes in the CPA exam.
Author: Theodore J. Mock
Publisher: Routledge
ISBN: 1135693498
Category : Business & Economics
Languages : en
Pages : 294
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Book Description
This anthology presents the results of a comprehensive empirical study of internal control evaluation and auditor judgment initiated by Peat, Marwick, Mitchell & Co. in 1977 and originally published as an American Institute of CPAs research monograph in 1981, which was awarded the American Accounting Association Wildman Award in 1982. This book contains an updated review of the professional literature related to internal control, multivariate analyses of the original statistics and analyses of the decision criteria used by the auditors.
Author: Bimal Prodhan
Publisher: Routledge
ISBN: 1317963687
Category : Business & Economics
Languages : en
Pages : 314
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Book Description
Up until the mid 1980s multinational enterprises usually published only consolidated worldwide accounts. This changed in subsequent years with increasing legal requirements to publish separate national accounts for each subsidiary. Obviously this exposes the subsidiary to the risk of takeover by a competitor and/or to intervention on the part of the host government. This book presents an authoritative and in-depth analysis of the disclosure issue from both theoretical and practical standpoints. The author describes the methods used to research and evaluate disclosure risks and benefits and presents much new thinking and many new research findings on this important topic.
Author: Norman B. Macintosh
Publisher: John Wiley & Sons
ISBN: 0470714476
Category : Business & Economics
Languages : en
Pages : 379
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Book Description
Management accounting and control deals with administrative devices which organizations use to control their managers and employees. Management accounting systems are a very important part used to motivate, monitor, measure, and sanction, the actions of managers and employees in organizations. Management Accounting and Control Systems 2nd Edition is about the design and working of management accounting and control from an organizational and sociological perspective. It focuses on how control systems are used to influence, motivate, and control what people do in organizations. The second edition of the book takes into account the need for a general update of the content and a change in the structure of the original text, and some of the comments received by the external reviewers
Author: Lawrence David Brown
Publisher: Manchester University Press
ISBN: 9780719017117
Category : Business & Economics
Languages : en
Pages : 440
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Book Description
