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Advances in accounting behavioral research.[electronic resource] /Vol. 8

レコード種別:	言語・文字資料 (印刷物) : 単行資料
[NT 15000414] null:	657.019
タイトル / 著者:	Advances in accounting behavioral research./ edited by VickyArnold.
その他の著者:	Arnold, Vicky.
出版された:	Bingley, U.K. : : Emerald,, 2005.
記述:	1 online resource (xii, 233 p.).
主題:	Business & Economics - Accounting
主題:	Accounting.
主題:	Accounting - Psychological aspects
国際標準図書番号 (ISBN) :	9781849503488 (electronic bk.)
[NT 15000228] null:	Belief revision in accounting : a literature review of the belief-adjustment model / JenniferKahle, Robert Pinsker, Robin Pennington -- Role morality and accountants ethically sensitive decisions / Robin R. Radtke -- The effect of manager's moral equity on the relationship between budget participation and propensity to create slack : a research note/ Adam S. Maiga -- Asymmetric effects of activity-based costing systemcost reallocation / M.G. Fennema, Jay S. Rich, Kip Krumwiede -- Examining the role of culture and acculturation in information sharing / Stephen B. Salter, Axel K.-D. Schulz -- The effects of value attainment andcognitive roles of budgetary participation on job performance / Vincent K. Chong, Ian R.C. Eggleton, Michele K.C. Leong -- Auditor calibration in the review process / Noel Harding, Sally Hughes, Ken T. Trotman --Linguistic delivery style, client credibility, and auditor judgment / Christie L. Comunale, Thomas R. Sexton, Terry L. Sincich -- Client inquiry via electronic communication media : does the medium matter? / AnnaNèoteberg, James E. Hunton.
[NT 15000229] null:	Advances in Accounting Behavioral Research publishes quality articles encompassing all areas of accounting that incorporate theory from andcontribute knowledge and understanding to the fields of applied psychology, sociology, management science, and economics. The series promotesresearch thatintegrates accounting issues with organizational behavior, human judgment/decision making, and cognitive psychology. Volume 8 contains papers on a variety of behavioral accounting topics. The lead article is a literature review of research associated with the belief adjustment model (Hogarth and Einhorn 1992), which has been used as the theoretical support for a significant body of research in accounting. This article synthesizes prior accounting research and identifies future research opportunities. The remaining eight articles are empirical in nature and examine behavioral issues in auditing, ethics, and managementaccounting. One study investigates the efficiency and effectiveness ofa recent change to the audit workpaper review process, which delegatesmore review tasks to senior and staff auditors. Two studies investigate communications in the audit review process with one focusing onlinguistic delivery style of the client and the other focusing on electroniccommunication medium for client inquiry. Another study investigates the concept of role morality and whether accountants have different ethical propensities when making business decisions rather the personal decisions. The remaining four articles investigate various aspects of managerial accounting systems, including budgetary participation, the role of culture and acculturation in information sharing, activity based costing, and manager's moral equity. Overall, these papers provide interesting insight into various aspects of behavioral accounting.
電子資源:	http://www.emeraldinsight.com/1475-1488/8

Advances in accounting behavioral research.[electronic resource] /Vol. 8
Advances in accounting behavioral research.Vol. 8[electronic resource] /edited by VickyArnold. - Bingley, U.K. :Emerald,2005. - 1 online resource (xii, 233 p.). - Advances in accounting behavioral research,1475-1488.

Belief revision in accounting : a literature review of the belief-adjustment model / JenniferKahle, Robert Pinsker, Robin Pennington -- Role morality and accountants ethically sensitive decisions / Robin R. Radtke -- The effect of manager's moral equity on the relationship between budget participation and propensity to create slack : a research note/ Adam S. Maiga -- Asymmetric effects of activity-based costing systemcost reallocation / M.G. Fennema, Jay S. Rich, Kip Krumwiede -- Examining the role of culture and acculturation in information sharing / Stephen B. Salter, Axel K.-D. Schulz -- The effects of value attainment andcognitive roles of budgetary participation on job performance / Vincent K. Chong, Ian R.C. Eggleton, Michele K.C. Leong -- Auditor calibration in the review process / Noel Harding, Sally Hughes, Ken T. Trotman --Linguistic delivery style, client credibility, and auditor judgment / Christie L. Comunale, Thomas R. Sexton, Terry L. Sincich -- Client inquiry via electronic communication media : does the medium matter? / AnnaNèoteberg, James E. Hunton.

Advances in Accounting Behavioral Research publishes quality articles encompassing all areas of accounting that incorporate theory from andcontribute knowledge and understanding to the fields of applied psychology, sociology, management science, and economics. The series promotesresearch thatintegrates accounting issues with organizational behavior, human judgment/decision making, and cognitive psychology. Volume 8 contains papers on a variety of behavioral accounting topics. The lead article is a literature review of research associated with the belief adjustment model (Hogarth and Einhorn 1992), which has been used as the theoretical support for a significant body of research in accounting. This article synthesizes prior accounting research and identifies future research opportunities. The remaining eight articles are empirical in nature and examine behavioral issues in auditing, ethics, and managementaccounting. One study investigates the efficiency and effectiveness ofa recent change to the audit workpaper review process, which delegatesmore review tasks to senior and staff auditors. Two studies investigate communications in the audit review process with one focusing onlinguistic delivery style of the client and the other focusing on electroniccommunication medium for client inquiry. Another study investigates the concept of role morality and whether accountants have different ethical propensities when making business decisions rather the personal decisions. The remaining four articles investigate various aspects of managerial accounting systems, including budgetary participation, the role of culture and acculturation in information sharing, activity based costing, and manager's moral equity. Overall, these papers provide interesting insight into various aspects of behavioral accounting.

ISBN: 9781849503488 (electronic bk.)Subjects--Topical Terms:

400884
Business & Economics
--Accounting

LC Class. No.: HF5630 / .A38 2005

Dewey Class. No.: 657.019

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