Download or read book Accounting and Human Information Processing written by Robert Libby and published by Prentice Hall. This book was released on 1981 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Human Information Processing in Accounting written by Ahmed Riahi-Belkaoui and published by Praeger. This book was released on 1989-06-23 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Accounting and Human Information Processing Systems written by Douglas Alexander Thomas Snowball and published by . This book was released on 1900 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Human Information Processing in Accounting written by Robert H. Ashton and published by . This book was released on 1982 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Studies on Human Information Processing in Accounting written by and published by . This book was released on 1976 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting and Human Information Processing Systems written by Douglas Alexander Thomas Snowball and published by . This book was released on 1975 with total page 822 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Routledge Companion to Behavioural Accounting Research written by Theresa Libby and published by Routledge. This book was released on 2017-11-06 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Accounting and Human Behaviour written by Anthony G. Hopwood and published by Prentice Hall. This book was released on 1976 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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.
Download or read book Studies on Human Information Processing in Accounting written by Nicholas Dopuch and published by . This book was released on 1977 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Judgment in International Accounting written by Ahmed Riahi-Belkaoui and published by Praeger. This book was released on 1990-02-20 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: Belkaoui offers a thorough examination of the various factors that affect the judgment/decision process in an accounting setting. As the author notes at the outset, an appreciation of the various influences on accounting decisionmaking is of critical importance to users, preparers, and verifiers of accounting information--particularly in an era of multinational corporations and global markets. In order to explain the judgment process in accounting, Belkaoui proposes a new theoretical model which assumes both that a cognitive process guides judgments and decisionmaking in accounting and that the schemata underlying this process are shaped by the crucial factors of national culture, language, organizational culture, and contractual agreements. The author examines each of these influences in turn, offering a comprehensive guide to the practitioner and researcher seeking empirical hypotheses to explain the judgment process in the international accounting arena. The bulk of the volume is devoted to an in-depth examination of each of the five relativisms which affect the accounting judgment/decision process--cognitive, cultural, linguistic, organizational, and contractual. In each chapter, the author explores the theory and findings underlying these relativisms in the social sciences and their contribution to explaining the judgment/decision process in accounting. The final chapter synthesizes the preceding material and develops an international accounting theory based upon the judgment/decision model. Throughout, Belkaoui focuses on the complexity and richness of the judgment/decision process, cautioning that the evaluation of any accounting information must take into account the various critical influences on this process.
Download or read book Report of the 1976 77 Committee on Human Information Processing written by American Accounting Association. Committee on Human Information Processing and published by . This book was released on 1977 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Behavioral Management Accounting written by Ahmed Riahi-Belkaoui and published by Bloomsbury Publishing USA. This book was released on 2001-10-30 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: Producers and users of management accounting information are confronted with crucial behavioral phenomena--factors that can affect the communication of this information and its use. Riahi-Belkaoui shows what these factors and phenomena are and how to understand and cope with them. In doing so, he shows how producers and users together can improve the efficiency of management accounting itself. He explains the judgment process in management accounting, identifies and explains the major behavioral phenomena, and then provides ways to use them for the firm's benefit. Thoughtful and comprehensive, his book is important reading for executive decision makers in almost all organizations throughout the public and private sectors.
Download or read book Human Judgment written by B. Brehmer and published by Elsevier. This book was released on 1988-09-01 with total page 529 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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).
Download or read book Human Information Processing in Business Decision Making written by Philip H. Siegel and published by . This book was released on 1996 with total page 83 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Quantifying Human Information Processing written by Dennis K. McBride and published by Lexington Books. This book was released on 2005 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Studies on Human Information Processing in Accounting written by and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
