Psychology models of management accounting:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Boston [u.a.]
Now
2010
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis Klappentext |
| Beschreibung: | Includes bibliographical references (p. 133-151) |
| Beschreibung: | IX, 151 S. graph. Darst. |
| ISBN: | 9781601983466 1601983468 |
Internformat
MARC
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| 100 | 1 | |a Luft, Joan |e Verfasser |0 (DE-588)171358279 |4 aut | |
| 245 | 1 | 0 | |a Psychology models of management accounting |c Joan Luft ; Michael D. Shields |
| 264 | 1 | |a Boston [u.a.] |b Now |c 2010 | |
| 300 | |a IX, 151 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Includes bibliographical references (p. 133-151) | ||
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Datensatz im Suchindex
| _version_ | 1804145680728457216 |
|---|---|
| adam_text | Contents
1
Introduction
2
Organizing Framework
2.1
Modeling MA Tasks
9
2.2
Five Subjective Decision Processes in MA
13
3
Valuation of Monetary Payoffs
17
3.1
Prospect Theory
18
3.2
Intertemporal
Framing
22
3.3
Multiple Reference Points
24
3.4
Summary
26
4
Valuation of Non-monetary Payoffs
29
4.1
Social Comparison
30
4.2
Self-esteem and Self-enhancement
35
4.3
Fairness
38
4.4
Honesty
43
4.5
Reciprocity
48
4.6
Affect in Social Interactions
53
4.7
Social-Relational and Decision-Context Framing
55
4.8
Summary
60
5
Models of Decision Structure, Variable,
and Relation-Form Choice
61
5.1
Subiective
Linear
Programmine·
Models
63
5.2
Subjective System Dynamics
Models 68
5.3
Heuristic Decision Models
71
5.4
Mental Models
74
5.5
Subjective Compensatory and Non-compensatory
Decision Models
77
5.6
Variable Inclusion: Opportunity Costs and Sunk Costs
85
5.7
Summary
90
6
Models of Parameter and Variable Acquisition and
Subjective Estimation
93
6.1
Acquiring Information About Variables from
Organizational Records
94
6.2
Storing and Retrieving Information in Memory
96
6.3
Subjectively Estimating Model Parameters
Using Accounting Information
98
6.4
Influence of Accounting Knowledge on
Subjective Parameter Estimation
104
6.5
Influence of Specific Experiences on
Subjective Parameter Estimation
107
6.6
Summary
112
7
Conclusion
115
7.1
Existing Research: Main Themes
115
7.2
Emerging Themes
117
7.3
Gaps in Psychology-Based MA Research
121
7.4
Summary
123
A Appendix: Economic Models of MA
125
Acknowledgments
131
References
133
Psychology
Models
of Management Accounting
Joan
Luft
and Michael D. Shields
Management accounting (MA) practices support a variety of organizational activities, including
the design of incentive contracts, the allocation of resources, and the legitimization of power.
Much research has focused on the role of MA in providing information for individuals to solve
problems, formulate judgments, and make decisions. Psychology Models of Management
Accounting analyzes the contributions of psychology-based research to explaining patterns in
individuals MA-related decision-making.
Psychology Models of Management Accounting reviews in detail the following four main
themes:
1.
framing and reference points
2.
individuals valuation of non-monetary (social) payoffs
3.
subjective decision models
4.
limitations on learning
These four themes have been investigated extensively in the MA literature, yielding results that
appear robust across specific MA decisions, decision makers, and settings.
In addition, Psychology Models of Management Accounting examines two additional themes
that have emerged in this literature as recurring, but not always predicted, observations with
important implications for future research
—
the limited heterogeneity of subjective decision
models and whether subjective decisions are deliberative or intuitive (automatic or gut-feel).
|
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| id | DE-604.BV037391426 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T23:23:18Z |
| institution | BVB |
| isbn | 9781601983466 1601983468 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-022544308 |
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| physical | IX, 151 S. graph. Darst. |
| publishDate | 2010 |
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| spelling | Luft, Joan Verfasser (DE-588)171358279 aut Psychology models of management accounting Joan Luft ; Michael D. Shields Boston [u.a.] Now 2010 IX, 151 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references (p. 133-151) Managerial accounting Entscheidungsprozess (DE-588)4121202-2 gnd rswk-swf Management Accounting (DE-588)4125415-6 gnd rswk-swf Wirtschaftspsychologie (DE-588)4066506-9 gnd rswk-swf Wirtschaftspsychologie (DE-588)4066506-9 s Management Accounting (DE-588)4125415-6 s Entscheidungsprozess (DE-588)4121202-2 s DE-604 Shields, Michael D. Verfasser (DE-588)171003098 aut Digitalisierung UB Passau application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=022544308&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis Digitalisierung UB Passau application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=022544308&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Klappentext |
| spellingShingle | Luft, Joan Shields, Michael D. Psychology models of management accounting Managerial accounting Entscheidungsprozess (DE-588)4121202-2 gnd Management Accounting (DE-588)4125415-6 gnd Wirtschaftspsychologie (DE-588)4066506-9 gnd |
| subject_GND | (DE-588)4121202-2 (DE-588)4125415-6 (DE-588)4066506-9 |
| title | Psychology models of management accounting |
| title_auth | Psychology models of management accounting |
| title_exact_search | Psychology models of management accounting |
| title_full | Psychology models of management accounting Joan Luft ; Michael D. Shields |
| title_fullStr | Psychology models of management accounting Joan Luft ; Michael D. Shields |
| title_full_unstemmed | Psychology models of management accounting Joan Luft ; Michael D. Shields |
| title_short | Psychology models of management accounting |
| title_sort | psychology models of management accounting |
| topic | Managerial accounting Entscheidungsprozess (DE-588)4121202-2 gnd Management Accounting (DE-588)4125415-6 gnd Wirtschaftspsychologie (DE-588)4066506-9 gnd |
| topic_facet | Managerial accounting Entscheidungsprozess Management Accounting Wirtschaftspsychologie |
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