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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: 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: British Library
Publisher: Walter de Gruyter
ISBN: 3111725944
Category : Reference
Languages : en
Pages : 528
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Book Description
Author: Lawrence A. Ponemon
Publisher: Springer Science & Business Media
ISBN: 1461231906
Category : Psychology
Languages : en
Pages : 210
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Book Description
This book has been prepared for those readers who want to maintain their knowledge of current developments in the field of behavioral research as applied to auditing. The articles and papers presented in this volume were selected because they will contribute to the knowledge and advancement of not only the individual researcher or educator, but also of the profession. It is our belief that if research endeavors may be viewed as having stages of life, then the field of behavioral research in auditing is in its genesis. Almost twenty years ago, in speaking of the state of the art of psychology, William Hays expressed a most·appropriate thought: Experimental evidence is accumulating at a rapid rate in psychology, and efforts at constructing psychological theories with mathematical deductive power are constantly being made. However, it seems safe to say that it will be sometime before there are psychological laws and theories on a par with those of physics. The absence of a general theory does not imply that those relations are missing or unhpportant in psychology; the discovery and specification of relations is the process by which those theories are built. (Hays, 1973, p. 40.) In the first chapter, "Experimental Research and the Distinctive Features of Accounting Settings," Robert Libby presents an encompassing and knowledgeable summary of the changes that have taken place during the last decade in human information processing research in accounting and experimental economics as it relates to those issues.
Author: Jürgen Weber
Publisher: Schäffer-Poeschel
ISBN: 3799268006
Category : Business & Economics
Languages : en
Pages : 193
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Book Description
In immer mehr Studiengängen ist Englisch die Lehr- und Kommunikationssprache. Anlass genug, die wichtigsten Kapitel des Erfolgslehrbuches "Einführung in das Controlling" auf Englisch vorzulegen. Das bewährte didaktische Konzept wurde beibehalten: - Übersichtlichen Gestaltung - Klar formulierte Lernziele - Kapitelzusammenfassungen - Zahlreiche Fallbeispiele
Author: Anne M. Lillis
Publisher: Edward Elgar Publishing
ISBN: 180392067X
Category : Business & Economics
Languages : en
Pages : 389
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Book Description
Performance measurement is a critical dimension of management control theory and practice, and one of the most widely researched areas of management accounting. The Research Handbook on Performance Measurement for Management Control provides the foundation for the next generation of research in management accounting on performance measurement by canvassing the contemporary landscape of performance measurement research and outlining future research opportunities.
Author: David N. Rapp
Publisher: MIT Press
ISBN: 0262547686
Category : Psychology
Languages : en
Pages : 479
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Book Description
Interdisciplinary approaches to identifying, understanding, and remediating people's reliance on inaccurate information that they should know to be wrong. Our lives revolve around the acquisition of information. Sometimes the information we acquire—from other people, from books, or from the media—is wrong. Studies show that people rely on such misinformation, sometimes even when they are aware that the information is inaccurate or invalid. And yet investigations of learning and knowledge acquisition largely ignore encounters with this sort of problematic material. This volume fills the gap, offering theoretical and empirical perspectives on the processing of misinformation and its consequences. The contributors, from cognitive science and education science, provide analyses that represent a variety of methodologies, theoretical orientations, and fields of expertise. The chapters describe the behavioral consequences of relying on misinformation and outline possible remediations; discuss the cognitive activities that underlie encounters with inaccuracies, investigating why reliance occurs so readily; present theoretical and philosophical considerations of the nature of inaccuracies; and offer formal, empirically driven frameworks that detail when and how inaccuracies will lead to comprehension difficulties. Contributors Peter Afflerbach, Patricia A. Alexander, Jessica J. Andrews, Peter Baggetta, Jason L. G. Braasch, Ivar Bråten, M. Anne Britt, Rainer Bromme, Luke A. Buckland, Clark A. Chinn, Byeong-Young Cho, Sidney K. D'Mello, Andrea A. diSessa, Ullrich K. H. Ecker, Arthur C. Graesser, Douglas J. Hacker, Brenda Hannon, Xiangen Hu, Maj-Britt Isberner, Koto Ishiwa, Matthew E. Jacovina, Panayiota Kendeou, Jong-Yun Kim, Stephan Lewandowsky, Elizabeth J. Marsh, Ruth Mayo, Keith K. Millis, Edward J. O'Brien, Herre van Oostendorp, José Otero, David N. Rapp, Tobias Richter, Ronald W. Rinehart, Yaacov Schul, Colleen M. Seifert, Marc Stadtler, Brent Steffens, Helge I. Strømsø, Briony Swire, Sharda Umanath
Author:
Publisher:
ISBN:
Category : Organizational effectiveness
Languages : en
Pages : 70
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Book Description
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.
