Heuristic Reasoning in Management Accounting

Heuristic Reasoning in Management Accounting
Author :
Publisher : BoD – Books on Demand
Total Pages : 270
Release :
ISBN-10 : 9783844101607
ISBN-13 : 3844101608
Rating : 4/5 (608 Downloads)

Book Synopsis Heuristic Reasoning in Management Accounting by : Jörn Sebastian Basel

Download or read book Heuristic Reasoning in Management Accounting written by Jörn Sebastian Basel and published by BoD – Books on Demand. This book was released on 2012 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.


Heuristic Reasoning in Management Accounting Related Books

Heuristic Reasoning in Management Accounting
Language: en
Pages: 270
Authors: Jörn Sebastian Basel
Categories: Business & Economics
Type: BOOK - Published: 2012 - Publisher: BoD – Books on Demand

DOWNLOAD EBOOK

Heuristics are short-cuts and deliberately ignore information, for instance through examining fewer cues or integrating less information. However, this collides
Management Control Systems and Cross-Cultural Research
Language: en
Pages: 306
Authors: Michael Hanzlick
Categories: Business & Economics
Type: BOOK - Published: 2015-01-31 - Publisher: BoD – Books on Demand

DOWNLOAD EBOOK

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 th
Maintaining Sustainable Accounting Systems in Small Business
Language: en
Pages: 387
Authors: Carvalho, Luísa Cagica
Categories: Business & Economics
Type: BOOK - Published: 2018-06-15 - Publisher: IGI Global

DOWNLOAD EBOOK

Accounting systems and sustainability management are vital for company management and performance. This is particularly difficult for small businesses. As such,
Disruptive Technology: Concepts, Methodologies, Tools, and Applications
Language: en
Pages: 2186
Authors: Management Association, Information Resources
Categories: Business & Economics
Type: BOOK - Published: 2019-07-05 - Publisher: IGI Global

DOWNLOAD EBOOK

The proliferation of entrepreneurship, technological and business innovations, emerging social trends and lifestyles, employment patterns, and other development
Judgment and Decision-Making Research in Accounting and Auditing
Language: en
Pages: 311
Authors: Robert H. Ashton
Categories: Business & Economics
Type: BOOK - Published: 1995-09-29 - Publisher: Cambridge University Press

DOWNLOAD EBOOK

A timely and comprehensive study on behavioural decision-making within the field of accounting.