A similarity strategy for decisions involving sequential events

Moser, Donald V.; Birnberg, Jacob G.; Do, Sangho

doi:10.1016/0361-3682(94)90007-8

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S -Management Accounting1

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2011

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“…Researchers investigated the extent of functional fixation in a management accounting setting (Moon, 1990), the incorporation of opportunity cost information into decisions (Chenhall and Morris, 1991;Vera-Mun˜oz, 1998), belief revision (Dillard et al, 1991), decision strategies (Moser et al, 1994) and outcome bias (Brown and Solomon, 1993;Lipe, 1993;Frederickson et al, 1999). The use of opportunity cost information and outcome bias are discussed further in the following paragraphs (being two areas that received relatively more attention).…”

Section: S -Management Accountingmentioning

confidence: 99%

Fifty-year overview of judgment and decision-making research in accounting

Trotman

Tan

Ang

2011

Accounting &Amp; Finance

102

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As part of the celebration of the fiftieth anniversary of AFAANZ, we consider the breadth of judgment and decision-making (JDM) experimental research in accounting over that 50-year period. Our review is divided by decade and between auditing, financial accounting and management accounting. In four major journals, we found 5745 papers between 1970 and 2009, which we consider impressive and strong support for the opportunity to publish in this field. Our aim is to encourage more JDM research from Australians and New Zealanders, and to allow researchers in particular specialisations to get a better understanding of the JDM research in other specialisations.

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