Judgment and Decision-Making Research in Accounting and by Robert H. Ashton (editor), Alison Hubbard Ashton (editor)

By Robert H. Ashton (editor), Alison Hubbard Ashton (editor)

The learn of behavioral determination making has lately improved into the world of accounting and auditing. This department of study seeks to appreciate the cognitive tactics that govern such precious capabilities because the pricing of goods and providers, comparing company functionality, granting credits to potential debtors, and making an investment in monetary securities. In Judgment and Decision-Making learn in Accounting and Auditing, editors Robert and Alison Ashton current and overview greater than 20 years of study in decision-making technology. The ebook analyzes the judgments that enterprise managers, traders, auditors and collectors make day-by-day; considers the resources and liabilities of utilized selection making, and makes feedback for destiny study. Accounting and auditing lecturers, researchers, practitioners and scholars who search a survey of the sector and its functions will locate this to be a great reference paintings.

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Extra info for Judgment and Decision-Making Research in Accounting and Auditing (Cambridge Series on Judgment and Decision Making)

Sample text

The decision-facilitating and decision-influencing effects are not independent. , product-line profit) to be used in his or her performance evaluation. Despite such dependence, researchers and textbook writers often treat the effects separately. In like manner, this chapter mainly focuses on research dealing with managerial accounting's decision-facilitating effects, while the chapter by Young and Lewis (Chapter 3) focuses on research dealing with decision-influencing effects. The remainder of the chapter is organized as follows.

In general, the performance of the various debaising techniques, including decision aids, should be evaluated by the same criteria that are employed to evaluate unaided human judgment. Ashton and Willingham (1989) elaborate on this notion. Of course, as the criteria for evaluating unaided judgment become broader, so should the criteria for evaluating judgment-debiasing techniques. Ultimately, the choice of the most appropriate debiasing technique in a particular setting must derive from an understanding of the cause of the judgment bias.

However, the most practical aims of judgment and decision-making research in applied fields like accounting and auditing cannot be fully achieved without implementation of the specific products, or at least the general implications, of the research. When the evaluation and implementation of debiasing techniques is considered, the distinction between research (discovering new knowledge) and development (putting existing knowledge to practical use) tends to become blurred. The roles for research and development have been the subject of occasional commentaries in our field - at least in auditing (Kaplan, 1977; Ashton, 1981b; Ashton and Perspectives on judgment and decision-making research 25 Willingham, 1989).

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