Judgment and Decision Making in Accounting

Judgment and Decision Making in Accounting
Author: Sarah E. Bonner
Publisher: Prentice Hall
Total Pages: 488
Release: 2008
Genre: Business & Economics
ISBN:

This unique first edition is the only book on the market that delivers a contemporary synthesis of both psychology and accounting literature related to judgment and decision making. Judgment and Decision Making in Accounting is structured around an innovative framework that provides a unique way of thinking about JDM projects and organizing JDM research. Developed based on many years of teaching and research on accounting JDM, this unique framework succinctly describes the key issues in accounting JDM research, enabling readers to more quickly assimilate the vast material related to those issues. The framework also provides a basis to help readers evaluate their own current JDM research ideas, as well as generate further research questions.

Judgment and Decision Making Accounting Research

Judgment and Decision Making Accounting Research
Author: Natalia Kochetova
Publisher:
Total Pages: 0
Release: 2008
Genre:
ISBN:

This chapter reviews the judgment and decision making research (JDM) that involves the production, certification and use of accounting information. We first outline the domain of accounting information and the roles of professional accountants and other users of accounting information. We then provide a brief historical perspective on accounting JDM research. We describe the current impact of JDM accounting research on accounting research more generally in the period 1995-2002 via an analysis of JDM accounting publications in top accounting journals. We then turn to describing recent foci of JDM accounting research both quantitatively using the classifications in this Handbook and qualitatively by examining in some detail significant recent JDM accounting articles. We conclude with some observations about the future of JDM accounting research.

Blackwell Handbook of Judgment and Decision Making

Blackwell Handbook of Judgment and Decision Making
Author: Derek J. Koehler
Publisher: John Wiley & Sons
Total Pages: 680
Release: 2008-04-15
Genre: Psychology
ISBN: 0470752912

The Blackwell Handbook of Judgment and Decision Making is a state-of-the art overview of current topics and research in the study of how people make evaluations, draw inferences, and make decisions under conditions of uncertainty and conflict. Contains contributions by experts from various disciplines that reflect current trends and controversies on judgment and decision making. Provides a glimpse at the many approaches that have been taken in the study of judgment and decision making and portrays the major findings in the field. Presents examinations of the broader roles of social, emotional, and cultural influences on decision making. Explores applications of judgment and decision making research to important problems in a variety of professional contexts, including finance, accounting, medicine, public policy, and the law.

Research on Judgment and Decision Making

Research on Judgment and Decision Making
Author: William M. Goldstein
Publisher: Cambridge University Press
Total Pages: 772
Release: 1997-06-13
Genre: Education
ISBN: 9780521483346

This book offers an overview of recent research on the psychology of judgment and decision making, the field that investigates the processes by which people draw conclusions, reach evaluations, and make choices. An introductory, historically oriented chapter provides a way of viewing the overall structure of the field, its recent trends, and its possible directions. Subsequent sections present significant recent papers by prominent researchers, organized to reveal the currents, connections, and controversies that animate the field. Current trends in the field are illustrated with papers from ongoing streams of research. The papers on "connections" explore memory, explanation and argument, affect, attitudes, and motivation. Finally, a section on "controversies" presents problem representation, domain knowledge, content specificity, rule-governed versus rule-described behavior, and proposals for radical departures and new beginnings in the field. Students and researchers in psychology who have an interest in cognitive processes will find this text to be rewarding reading.

The Routledge Companion to Behavioural Accounting Research

The Routledge Companion to Behavioural Accounting Research
Author: Theresa Libby
Publisher: Routledge
Total Pages: 656
Release: 2017-11-06
Genre: Business & Economics
ISBN: 1317487990

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.

Judgment in Managerial Decision Making

Judgment in Managerial Decision Making
Author: Max H. Bazerman
Publisher: Wiley
Total Pages: 0
Release: 2001-07-27
Genre: Business & Economics
ISBN: 9780471398875

Author is a leading theorist in negotiation and decision-making.

Judgment and Decision Making

Judgment and Decision Making
Author: Baruch Fischhoff
Publisher: Routledge
Total Pages: 405
Release: 2013-06-17
Genre: Science
ISBN: 1136497331

Behavioral decision research offers a distinctive approach to understanding and improving decision making. It combines theory and method from multiple disciples (psychology, economics, statistics, decision theory, management science). It employs both empirical methods, to study how decisions are actually made, and analytical ones, to study how decisions should be made and how consequential imperfections are. This book brings together key publications, selected to represent the major topics and approaches used in the field. Put in one place, with integrating commentary, it shows the common elements in a research program that represents the scope of the field, while offering depth in each. Together, they provide a vision for what has become a burgeoning field.

Three Studies Examining the Effects of Psychological Distance on Judgment and Decision Making in Accounting

Three Studies Examining the Effects of Psychological Distance on Judgment and Decision Making in Accounting
Author: Martin M. Weisner
Publisher:
Total Pages: 398
Release: 2015
Genre:
ISBN:

Overall, the results reported in this dissertation suggest that psychological distance systematically affects individuals' judgment subject to the caveat that the judgment of concern falls within the domain of the decision-maker's routine cognition. By presenting empirical evidence from both the audit and the risk management domain, the studies contribute to our understanding of the heuristics and biases in judgment and decision-making in professional settings that are of interest to accounting research.