Psychology Models of Management Accounting PDF Download

Author: Joan Luft
Publisher: Now Publishers Inc
ISBN: 1601983468
Category : Business & Economics
Languages : en
Pages : 161

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Book Description
Psychology Models of Management Accounting analyzes the contributions of psychology-based research to explaining patterns in individuals' management accounting related decision-making.

Author: Christopher S. Chapman
Publisher: Elsevier
ISBN: 008046887X
Category : Business & Economics
Languages : en
Pages : 561

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Book Description
Volume one of the Handbooks of Management Accounting Research sets the context for both Handbooks, with three chapters outlining the historical development of management accounting as a discipline and as a practice in three broad geographic settings. The bulk of the first volume then draws together a series of contributions that analyse the scholarly literature in terms of distinct intellectual and theoretical social science perspectives. The volume includes a chapter which looks at work informed by psychology as a base discipline. The volume also includes a set of chapters that seek to evaluate and explain issues of research method for the different approaches to research found within management accounting. Special pricing available if purchased as a set with Volume 2. - Documents the scholarly management accounting literature - Publishing both in print, and online through Science Direct - International in scope

Author: Jörn Sebastian Basel
Publisher: BoD – Books on Demand
ISBN: 3844101608
Category : Business & Economics
Languages : en
Pages : 270

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Book Description
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.

Author: Christopher S. Chapman
Publisher: Elsevier
ISBN: 0080879306
Category : Business & Economics
Languages : en
Pages : 1584

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Book Description
Winner of the Management Accounting section of the American Accounting Association notable contribution to Management Accounting Literature AwardVolume One of the Handbook of Management Accounting Research series sets the context for the Handbooks, with three chapters outlining the historical development of management accounting as a discipline and as a practice in three broad geographic settings.Volume Two provides insights into research on different management accounting practices. Volume Three features contributions from some of the most influential researchers in various areas of management accounting research, consolidates the content of volumes one and two, and concludes with examples of management accounting research from around the world.Volumes 1, 2 and 3 are also available as individual product. * ISBN Volume 1: 978-0-08-044564-9* ISBN Volume 2: 978-0-08-044754-4* ISBN Volume 3: 978-0-08-055450-1 - Three volumes of the popular Handbooks of Management Accounting Research series now available in one complete set - Examines particular management accounting practices and specific organizational contexts - Adopts a global perspective of management accounting practice - Award: "Winner of the Management Accounting section of the American Accounting Association notable contribution to Management Accounting Literature Award."

Author: Franz Michael Fischer
Publisher: Springer Science & Business Media
ISBN: 3834960306
Category : Business & Economics
Languages : en
Pages : 332

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Book Description
Franz Michael Fischer investigates the relationships between the application of the controllability principle and managers’ cognitive, affective, and behavioral responses. The author further explores the impact of several important contextual factors on the basic relationships and, thus, develops moderated mediation models. He reveals that the application of the controllability principle has a significant effect on role stress and role orientation which, in turn, are related to managerial performance and affective constructs.

Author: Ahmed Riahi-Belkaoui
Publisher: Bloomsbury Publishing USA
ISBN: 0313004773
Category : Business & Economics
Languages : en
Pages : 274

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Book Description
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.

Author: John Y. Lee
Publisher: Emerald Group Publishing
ISBN: 1780527543
Category : Business & Economics
Languages : en
Pages : 284

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Book Description
Features articles on: information overload and multiple constituency values related to environmental and social disclosures; the extent to which product life cycle cost analysis, customer involvement and cost management contribute to the competitive advantage of firms; and, more.

Author: Eduardo Salas
Publisher: John Wiley & Sons
ISBN: 1119673704
Category : Psychology
Languages : en
Pages : 637

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Book Description
A state-of-the-art psychological perspective on team working and collaborative organizational processes This handbook makes a unique contribution to organizational psychology and HRM by providing comprehensive international coverage of the contemporary field of team working and collaborative organizational processes. It provides critical reviews of key topics related to teams including design, diversity, leadership, trust processes and performance measurement, drawing on the work of leading thinkers including Linda Argote, Neal Ashkanasy, Robert Kraut, Floor Rink and Daan van Knippenberg.

Author: Vicky Arnold
Publisher: Emerald Group Publishing
ISBN: 0762313536
Category : Business & Economics
Languages : en
Pages : 249

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Book Description
Presents an empirical research in accounting theory. This book includes content that crosses into the fields of applied psychology, sociology, management science, and economics.

Author: Maximilian Eberl
Publisher: Springer
ISBN: 3658235624
Category : Business & Economics
Languages : en
Pages : 192

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Book Description
Using an experimental approach, Maximilian Eberl evaluates the role of implicit learning (CBM/AAT) for the modification of organizational routines. Taking a vertical perspective on the (collective) entities in organizations shows an increasing role of impulsive processes the lower the level gets. The horizontal perspective demonstrates the potential of implicit learning for the replication of routines. Finally, the time perspective highlights the contributions of implicit learning strategies for change in and of routines, as well as the contributions of implicit learning to deal with the path-dependence of routines.