Heuristic Reasoning In Management Accounting
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Heuristic Reasoning In Management Accounting
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Author : Jörn Sebastian Basel
language : en
Publisher: BoD – Books on Demand
Release Date : 2012
Heuristic Reasoning In Management Accounting written by Jörn Sebastian Basel and has been published by BoD – Books on Demand this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Business & Economics categories.
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.
Management Control Systems And Cross Cultural Research
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Author : Michael Hanzlick
language : en
Publisher: BoD – Books on Demand
Release Date : 2015-01-31
Management Control Systems And Cross Cultural Research written by Michael Hanzlick and has been published by BoD – Books on Demand this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-01-31 with Business & Economics categories.
A fundamental challenge that management faces in the twenty-first century is how to exercise adequate control, i. e. how to guide and direct the behaviour of their subordinates. With increasing globalisation firms witness a cross-cultural impact too. Of particular interest is the question of whether to use the standardized form of control similar to the home base of firms or whether to adapt their control practices to the local specificities. Given the meagre state of the literature in management control with a cross-cultural emphasis, this study addresses a real world problem, namely the question whether management control practices are configured similarly or differently across cultures. Relying on a generalized industry sample across four countries (Belgium, Canada, Germany and Poland), this study sought to shed light on one of the more intriguing questions – “does culture matter” – for specific control areas, in particular for performance measurement, performance evaluation and reward systems. The theoretical foundations are grounded in the cultural framework of the GLOBE project accompanied by thoughts of new institutionalism, stakeholder theory and contingency thoughts. Hypotheses are tested by mean comparisons (ANOVA, ANCOVA). The empirical findings highlight cultural differences for a broader set of control practices and deliver new insights into the intersection of culture and management control. This dissertation crafts a novel topic with high relevance for both researchers and practitioners. The study demonstrates areas for which management control practices should be adapted to the local needs and areas for which those practices could be harmonized in the whole company. This monograph stresses some areas in which future empirical cross-cultural research can benefit, and some areas where conceptual thoughts could be advanced.
Acca P5 Advanced Performance Management
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Author : BPP Learning Media
language : en
Publisher: BPP Learning Media
Release Date : 2016-02-01
Acca P5 Advanced Performance Management written by BPP Learning Media and has been published by BPP Learning Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-02-01 with Business & Economics categories.
BPP Learning Media's status as official ACCA Approved Learning Provider - Content means our ACCA Study Texts and Practice & Revision Kits are reviewed by the ACCA examining team. BPP Learning Media products provide you with the exam focussed material you need for exam success.
Meta Heuristics
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Author : Stefan Voß
language : en
Publisher: Springer Science & Business Media
Release Date : 2012-12-06
Meta Heuristics written by Stefan Voß and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-12-06 with Business & Economics categories.
Meta-Heuristics: Advances and Trends in Local Search Paradigms for Optimizations comprises a carefully refereed selection of extended versions of the best papers presented at the Second Meta-Heuristics Conference (MIC 97). The selected articles describe the most recent developments in theory and applications of meta-heuristics, heuristics for specific problems, and comparative case studies. The book is divided into six parts, grouped mainly by the techniques considered. The extensive first part with twelve papers covers tabu search and its application to a great variety of well-known combinatorial optimization problems (including the resource-constrained project scheduling problem and vehicle routing problems). In the second part we find one paper where tabu search and simulated annealing are investigated comparatively and two papers which consider hybrid methods combining tabu search with genetic algorithms. The third part has four papers on genetic and evolutionary algorithms. Part four arrives at a new paradigm within meta-heuristics. The fifth part studies the behavior of parallel local search algorithms mainly from a tabu search perspective. The final part examines a great variety of additional meta-heuristics topics, including neural networks and variable neighbourhood search as well as guided local search. Furthermore, the integration of meta-heuristics with the branch-and-bound paradigm is investigated.
Advances In Management Accounting
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Author : Chris Akroyd
language : en
Publisher: Emerald Group Publishing
Release Date : 2023-10-24
Advances In Management Accounting written by Chris Akroyd and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-10-24 with Business & Economics categories.
Volume 35 of Advances in Management Accounting features a diverse range of authors from Australia, Canada, New Zealand and the United States of America, focusing on theoretically sound and practical management accounting research which has a cutting-edge and wide-reaching appeal to both academics and practitioners.
Acca P5 Advanced Performance Management Study Text 2013
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Author : BPP Learning Media
language : en
Publisher: BPP Learning Media
Release Date : 2011-12-15
Acca P5 Advanced Performance Management Study Text 2013 written by BPP Learning Media and has been published by BPP Learning Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-12-15 with Business & Economics categories.
This examiner-reviewed Study Text covers all that you need to know for P5. It features plenty of recent case studies illustrating key syllabus areas and questions to hone your understanding of what you have just read. This paper tests your application of knowledge so these studies and questions are key learning tools. You will also find up-to-date information on the latest management theories and techniques which feature highly in this paper. Then there are plenty of exam tips to guide your study and help you focus on what is essential to know. Now it's up to you.
Heuristics As Effort Reduction Mechanisms In Management Accounting Some Evidence On Process Characteristics And Pre Conditions
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Author : Jörn Sebastian Basel
language : en
Publisher:
Release Date : 2013
Heuristics As Effort Reduction Mechanisms In Management Accounting Some Evidence On Process Characteristics And Pre Conditions written by Jörn Sebastian Basel and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with categories.
The objective of this paper is to provide a fresh look at use of heuristics in management accounting from a process-oriented perspective. In experimental study 1 participants facing an accounting decision mostly ignored advice to decide rationally (e.g. in the sense of strictly following the instructions of the equal weights rule) and instead used heuristics in an ostensibly rational decision task. A detailed process analysis of these heuristics is provided through a verbal protocol analysis in study 2, which showed the typically involved phased strategy. Accountability, as introduced in study 3, is however one external factor that is strongly linked with the use of available cues and departing from (at least reported) non-compensatory rules. Overall, it is suggested that participants facing a management accounting task may not always act according to the laws of (economic) rationality, but under certain circumstances, their decision making can be seen as an adaptive strategy to cope with a complex and uncertain environment. A theoretical framework of this sort of heuristic reasoning in management accounting is suggested, together with possibilities of future research.
Risk Management Strategic Thinking And Leadership In The Financial Services Industry
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Author : Hasan Dinçer
language : en
Publisher: Springer
Release Date : 2016-12-19
Risk Management Strategic Thinking And Leadership In The Financial Services Industry written by Hasan Dinçer and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-12-19 with Business & Economics categories.
This book presents a broad overview of risk management in the banking industry, with a special focus on strategic thinking and decision-making. It reveals the broader context behind decision models and approaches to risk management in the financial industry, linking the regulatory landscape for capital management and risk to strategic thinking, together with behavioral and cultural assessments.
Managerial Judgement And Strategic Investment Decisions
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Author : Elaine Harris
language : en
Publisher: Butterworth-Heinemann
Release Date : 2009-08-13
Managerial Judgement And Strategic Investment Decisions written by Elaine Harris and has been published by Butterworth-Heinemann this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-08-13 with Business & Economics categories.
This book presents the findings from a cross-sectional survey funded by CIMA. The project aimed to survey senior management accountants working across a range of organisations and industries with a unique focus on the behavioural side of decision making, the use of managerial judgement. Previous capital budgeting surveys have tended to focus on the quantitative evaluation tools and techniques used for project appraisal. This study was broader in that it asked about every stage of the strategic investment decision (SID) process, from initiation to post implementation review, and how different managers were involved at different stages of the process. The focus is on how decision judgements are reached. - Explains Strategic Investment Decisions (SIDs) clearly to management accountants who are expected to be involved in decision making processes - Covers all stages of the SID process, the types of SID and how multiple managers participate in the process - Will help organisations benchmark their own SID practice
Studentische Surrogation In Der Laborexperimentellen Controllingforschung
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Author : Ulrich Koffler
language : de
Publisher: BoD – Books on Demand
Release Date : 2016-06-28
Studentische Surrogation In Der Laborexperimentellen Controllingforschung written by Ulrich Koffler and has been published by BoD – Books on Demand this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-06-28 with Business & Economics categories.
Vor dem Hintergrund der immer häufiger geäußerten Forderung nach verhaltenswissenschaftlicher Controllingforschung wird Laborexperimenten eine zunehmende Bedeutung als Forschungsmethode beigemessen. Eine Vielzahl von Literaturanalysen insbesondere aus dem deutschsprachigen Raum dokumentiert allerdings eine große Zurückhaltung bei deren Einsatz. In Relation zu den an empirische Forschung gerichteten Gütekriterien Objektivität, Reliabilität und Validität wird herausgearbeitet, dass insbesondere das mangelnde Vertrauen in die externe Validität deren weitere Verbreitung behindert. Dieses gründet im Wesentlichen darauf, dass bisher die Mehrheit der Laborexperimente, obwohl das Urteils- und Entscheidungsverhalten von Professionals untersucht werden soll, aufgrund einer Vielzahl damit verbundener Vorteile mit studentischen Versuchspersonen durchgeführt worden ist. Aufgrund heterogener Argumentationsgrundlagen konnten jedoch bisher nur fragmentarisch Determinanten herausgearbeitet werden, die eine Übertragbarkeit der mit Studierenden erzielten Ergebnisse auf die eigentlich interessierende Population ermöglichen. Um die bisher geführten Diskussionen auf ein breiteres Fundament zu stellen, leistet die Arbeit einen zweifachen Erkenntnisbeitrag: Erstens ergänzt sie die geringe Anzahl an bisher durchgeführten Laborexperimenten in der deutschsprachigen Controllingforschung. Zweitens setzt sie sich explizit mit den methodenbezogenen Herausforderungen auseinander. Dadurch ebnet sie das Feld für einen vermehrten Einsatz von Laborexperimenten in der Controllingforschung und liefert gleichzeitig eine Kontribution zu einer ähnlich geführten Diskussion in anderen Teilgebieten der verhaltensorientierten Betriebswirtschaftslehre.