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Toward Greater Logic and Utility in Accounting

Toward Greater Logic and Utility in Accounting
Author: Philip W. Bell
Publisher: Routledge
Total Pages: 363
Release: 2018-12-07
Genre: Business & Economics
ISBN: 1135666334

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First Published in 1998. Routledge is an imprint of Taylor & Francis, an informa company.


Advances in Accounting Behavioral Research

Advances in Accounting Behavioral Research
Author: Khondkar E. Karim
Publisher: Emerald Group Publishing
Total Pages: 250
Release: 2016-11-04
Genre: Business & Economics
ISBN: 1785609777

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Advances in Accounting Behavioral Research addresses a wide range of issues that affect the users, preparers and assurers of accounting information. Volume 19 exemplifies this focus by including research from auditing, taxation and managerial and information systems.


The Evolution of Behavioral Accounting Research (RLE Accounting)

The Evolution of Behavioral Accounting Research (RLE Accounting)
Author: Robert H. Ashton
Publisher: Routledge
Total Pages: 235
Release: 2013-12-04
Genre: Business & Economics
ISBN: 1134602448

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This volume collects together out of print and hard to find sources on the behavioural implications of accounting. It begins with the 1952 monograph, The Impact of Budgets on People by Chris Argyris, considered by many to mark the beginning of behavioural research in accounting and is followed by: a critique of the general state of accounting research in 1960 critical evaluation of Argyris’ research and other behavioural studies discussion of the research activity in the behavioural aspects of accounting during the 1960s and 70s a comprehensive perspective on the development of behavioural accounting research in the 1980s including discussion of the division of behavioural accounting research into two branches.


Nudging in Management Accounting

Nudging in Management Accounting
Author: Susanne Rauscher
Publisher: Springer Nature
Total Pages: 130
Release: 2019-10-16
Genre: Business & Economics
ISBN: 3658280174

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Susanne Rauscher and Annika Zielke provide an in-depth analysis of the relevance of nudging as a potential solution approach for behavioral issues within the area of Management Accounting. It challenges whether learnings from already successful applications of nudging especially in the social and political context can be transferred to the corporate environment of management accounting. This study contributes to the increasing interest in behavioral economics in the corporate context. Its findings have the potential to impact both academic research and practitioners’ work.


International Perspectives on Accounting and Corporate Behavior

International Perspectives on Accounting and Corporate Behavior
Author: Kunio Ito
Publisher: Springer
Total Pages: 337
Release: 2014-07-08
Genre: Business & Economics
ISBN: 4431547924

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Despite the globalization of accounting standards occurring through convergence to International Financial Reporting Standards, local accounting systems are deeply intertwined with each country’s unique institutions such as its corporate system, disclosure practices and enforcement mechanisms. First, this book empirically analyzes the effects of globalization and localization of accounting rules on corporate behavior such as earnings management, signaling, investment behavior and dividend payout policy. Second, the book unravels the economic consequences of disclosure based on the concept of self-disciplining enforcement such as management forecasts, environmental disclosures and risk disclosures by Japanese firms. This volume is a step forward in understanding the link between accounting and corporate behavior based on a new institutional accounting approach.


Behavioral Accounting Research

Behavioral Accounting Research
Author: Kenneth R. Ferris
Publisher:
Total Pages: 388
Release: 1988
Genre: Business & Economics
ISBN:

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Judgment and Decision-Making Research in Accounting and Auditing

Judgment and Decision-Making Research in Accounting and Auditing
Author: Robert H. Ashton
Publisher: Cambridge University Press
Total Pages: 311
Release: 1995-09-29
Genre: Business & Economics
ISBN: 0521418445

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