Heuristics As Effort Reduction Mechanisms In Management Accounting Some Evidence On Process Characteristics And Pre Conditions
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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.
Index To Theses With Abstracts Accepted For Higher Degrees By The Universities Of Great Britain And Ireland And The Council For National Academic Awards
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Author :
language : en
Publisher:
Release Date : 2003
Index To Theses With Abstracts Accepted For Higher Degrees By The Universities Of Great Britain And Ireland And The Council For National Academic Awards written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Dissertations, Academic categories.
Theses on any subject submitted by the academic libraries in the UK and Ireland.
Epa Publications Bibliography 1984 1990 Report Summaries
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Author : United States. Environmental Protection Agency
language : en
Publisher:
Release Date : 1990
Epa Publications Bibliography 1984 1990 Report Summaries written by United States. Environmental Protection Agency and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with Environmental protection categories.
Epa Publications Bibliography 1984 1990 Report Summaries
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Author :
language : en
Publisher:
Release Date : 1990
Epa Publications Bibliography 1984 1990 Report Summaries written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with categories.
Epa Publications Bibliography
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Author :
language : en
Publisher:
Release Date : 1983
Epa Publications Bibliography written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1983 with Environmental protection categories.
"Consolidates into one publication all reports previously published in the EPA publications bibliography quarterly abstract bulletin, from its inception in 1977 ..."--Foreword, 1977/1983.
Government Reports Announcements Index
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Author :
language : en
Publisher:
Release Date : 1984-03
Government Reports Announcements Index written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1984-03 with Science categories.
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.
Implementing Business Process Redesign
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Author : Society of Management Accountants of Canada
language : en
Publisher: Mississauga, ON : CMA Canada
Release Date : 1999
Implementing Business Process Redesign written by Society of Management Accountants of Canada and has been published by Mississauga, ON : CMA Canada this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with Managerial accounting categories.
Implementing Process Management A Framework For Action
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Author : Society of Management Accountants of Canada
language : en
Publisher: Mississauga, ON : CMA Canada
Release Date : 1999
Implementing Process Management A Framework For Action written by Society of Management Accountants of Canada and has been published by Mississauga, ON : CMA Canada this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with Managerial accounting categories.