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A State Of The Art Analysis Of Behavioral Accounting Research
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Book Synopsis The Evolution of Behavioral Accounting Research (RLE Accounting) by : Robert Ashton
Download or read book The Evolution of Behavioral Accounting Research (RLE Accounting) written by Robert Ashton and published by Routledge. This book was released on 2013-12-04 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Behavioral Accounting Research by : Kenneth R. Ferris
Download or read book Behavioral Accounting Research written by Kenneth R. Ferris and published by . This book was released on 1988 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Accounting Historians Journal by :
Download or read book The Accounting Historians Journal written by and published by . This book was released on 1988 with total page 428 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Studies in Accounting Research written by and published by . This book was released on 1979 with total page 430 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Corrupt Research by : Raymond Hubbard
Download or read book Corrupt Research written by Raymond Hubbard and published by SAGE Publications. This book was released on 2015-07-01 with total page 255 pages. Available in PDF, EPUB and Kindle. Book excerpt: Addressing the immensely important topic of research credibility, Raymond Hubbard’s groundbreaking work proposes that we must treat such information with a healthy dose of skepticism. This book argues that the dominant model of knowledge procurement subscribed to in these areas—the significant difference paradigm—is philosophically suspect, methodologically impaired, and statistically broken. Hubbard introduces a more accurate, alternative framework—the significant sameness paradigm—for developing scientific knowledge. The majority of the book comprises a head-to-head comparison of the "significant difference" versus "significant sameness" conceptions of science across philosophical, methodological, and statistical perspectives.
Book Synopsis Executive's Digest of Financial Research, 1975 by : Marlene H. Buckley
Download or read book Executive's Digest of Financial Research, 1975 written by Marlene H. Buckley and published by . This book was released on 1977 with total page 516 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Studies on Current Research Methodologies in Accounting by :
Download or read book Studies on Current Research Methodologies in Accounting written by and published by . This book was released on 1983 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Handbook of Management Accounting Research by : Christopher S. Chapman
Download or read book Handbook of Management Accounting Research written by Christopher S. Chapman and published by Elsevier. This book was released on 2006-12-08 with total page 561 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume one of the Handbooks of Management Accounting Research sets the context for both Handbooks, with three chapters outlining the historical development of management accounting as a discipline and as a practice in three broad geographic settings. The bulk of the first volume then draws together a series of contributions that analyse the scholarly literature in terms of distinct intellectual and theoretical social science perspectives. The volume includes a chapter which looks at work informed by psychology as a base discipline. The volume also includes a set of chapters that seek to evaluate and explain issues of research method for the different approaches to research found within management accounting. Special pricing available if purchased as a set with Volume 2. - Documents the scholarly management accounting literature - Publishing both in print, and online through Science Direct - International in scope
Book Synopsis Heuristic Reasoning in Management Accounting by : Jörn Sebastian Basel
Download or read book Heuristic Reasoning in Management Accounting written by Jörn Sebastian Basel and published by BoD – Books on Demand. This book was released on 2012 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt: Heuristics are short-cuts and deliberately ignore information, for instance through examining fewer cues or integrating less information. However, this collides with a view on management accountants and controllers as rational agents which seems to suggest that all available information should be considered. As their role as information supplier is often accompanied with the task to assist managers in their judgment and decision making, they have huge influence on these processes. Therefore, it is of high relevance to know if, how, and which heuristics management accountants and controllers use. Furthermore, we need to know which individual and situational factors influence their usage of heuristics. With a series of five empirical studies, applying a mixed-methods research design, the author sheds light to these research questions and addresses some central claims of the potential biases but also the stunning benefits of relying on heuristic reasoning. Central to his discussion are dual-process-approaches which are debated in cognitive psychology. Scholars of these approaches claim that we should distinguish between two distinct processes (or systems) of the human mind. Following this interpretation, heuristics are processes which are described as intuitive, automatic, fast, and unconscious. They are routinized cognitive processes which are based on experience in certain social environments and thus often exhibit ecological rationality. Overall, this book picks up an up-to-date topic in behavioural accounting research, which not only is of relevance for researchers but as well for practitioners.
Book Synopsis Collected Papers of the American Accounting Association's Annual Meeting by : American Accounting Association
Download or read book Collected Papers of the American Accounting Association's Annual Meeting written by American Accounting Association and published by . This book was released on 1977 with total page 586 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Handbooks of Management Accounting Research 3-Volume Set by : Christopher S. Chapman
Download or read book Handbooks of Management Accounting Research 3-Volume Set written by Christopher S. Chapman and published by Elsevier. This book was released on 2009-01-30 with total page 1584 pages. Available in PDF, EPUB and Kindle. Book excerpt: Winner of the Management Accounting section of the American Accounting Association notable contribution to Management Accounting Literature AwardVolume One of the Handbook of Management Accounting Research series sets the context for the Handbooks, with three chapters outlining the historical development of management accounting as a discipline and as a practice in three broad geographic settings.Volume Two provides insights into research on different management accounting practices. Volume Three features contributions from some of the most influential researchers in various areas of management accounting research, consolidates the content of volumes one and two, and concludes with examples of management accounting research from around the world.Volumes 1, 2 and 3 are also available as individual product. * ISBN Volume 1: 978-0-08-044564-9* ISBN Volume 2: 978-0-08-044754-4* ISBN Volume 3: 978-0-08-055450-1 - Three volumes of the popular Handbooks of Management Accounting Research series now available in one complete set - Examines particular management accounting practices and specific organizational contexts - Adopts a global perspective of management accounting practice - Award: "Winner of the Management Accounting section of the American Accounting Association notable contribution to Management Accounting Literature Award."
Book Synopsis The Impact of Accounting Research on Practice and Disclosure by : A. Rashad Abdel-Khalik
Download or read book The Impact of Accounting Research on Practice and Disclosure written by A. Rashad Abdel-Khalik and published by Durham, N.C. : Duke University Press. This book was released on 1978 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: Papers from a symposium held at Duke University, Durham, N.C., on December 3 and 4, 1975.
Book Synopsis Journal of Contemporary Business by :
Download or read book Journal of Contemporary Business written by and published by . This book was released on 1974 with total page 912 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Linguistic Shaping of Accounting by : Ahmed Riahi-Belkaoui
Download or read book The Linguistic Shaping of Accounting written by Ahmed Riahi-Belkaoui and published by Praeger. This book was released on 1995-10-30 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting may be viewed and analyzed as its own special sort of language says Riahi-Belkaoui, and accounting is the language of business. It represents phenomena in the business world as language represents phenomena in the larger world. To understand accounting as a language one must study such things as its readability and understandability, its impact on users behavior, its various linguistic repertories, and the impact that bilinguality has on accounting practices. Riahi-Belkaoui covers all this in a way that not only academics versed in linguistics will understand, but in a way that trained accountants will also find fascinating and useful, particularly in their international and multicultural activities. Riahi-Belkaoui examines what he considers to be the four major aspects of his topic. First, he explores how accounting messages are based on levels of readability and understanding. Second he shows how accounting includes both lexical and grammatical characteristics, and how these shape the perceptions and thoughts of users. He then illustrates the ways in which different linguistic repertories are used by different professional groups, and shows how this leads to communication problems and from there to a schism between academics and practitioners. Finally he argues that bilingualism in accounting has clear advantage. It provides greater mental and cognitive flexibility, increased metalinguistic ability, and also makes it possible to formulate concepts better and to deal with divergent thinking.
Book Synopsis Behavioural Aspects of Auditors' Evidence Evaluation by : Magda Abou-Seada
Download or read book Behavioural Aspects of Auditors' Evidence Evaluation written by Magda Abou-Seada and published by Routledge. This book was released on 2017-11-22 with total page 178 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title was first published in 2003. Based on psychological research, auditing studies have focused on 'belief revision' as a way of understanding how auditors evaluate evidence. Moreover a belief revision process is consistent with US auditing standards. UK standards on the other hand do not appear to give guidance on the process to follow when evaluating evidence. Research in the US indicates that auditors do in fact follow a belief revision process in accordance with US standards. Employing survey research (based on personal interviews with a number of experienced UK auditors) this book demonstrates how auditors prefer to be described as following the open mind approach. Building on the findings of the interviews the book then describes an experimental study to investigate the differences between the belief revision and open mind approaches in terms of their effect on the efficiency and effectiveness of the audit process. The book concludes that the belief revision approach would improve the efficiency of the audit process without affecting its effectiveness or outcomes.
Download or read book Key to Economic Science written by and published by . This book was released on 1976 with total page 1000 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Organizational Determinants of Budgetary Influence and Involvement by : Noah P. Barsky
Download or read book Organizational Determinants of Budgetary Influence and Involvement written by Noah P. Barsky and published by Routledge. This book was released on 2013-10-11 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt: Drawing on network theory from the organizational sociology literature, this book examines issues related to which organizational factors determine how employees influence the budgeting process. Data were collected from managers who participate in the budgeting process at a major apparel manufacturer. Social network analysis was employed to measure how the structure of the network of managers affects the budgeting process. The results show that budgetary influence is structurally determined and resides with managers holding central positions in the organizational network. Thus, while formal procedures determine which employees are involved in budgeting activities, only centrally positioned managers actually influence budgetary outcomes. The findings indicate that influence, not involvement, is the key to empowerment in the budgeting process. This research suggests that researchers and practitioners should be aware of an organization's social structure when examining a participative budgeting process. The difference between formal designs and actual influence is indicative of a "rhetoric-reality gap" which can impair the effectiveness of management control systems.
