Psychology models of management accounting:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Boston [u.a.]
Now
2010
|
| Schriftenreihe: | Foundations and trends in accounting
4,3/4 |
| Schlagworte: | |
| Online-Zugang: | TUM01 Volltext |
| Beschreibung: | Title from PDF t.p. (NOW, viewed May 6, 2010) Includes bibliographical references This review identifies subjective decision-making processes related to management accounting (MA) and uses these processes as a basis for organizing psychology-based research on MA. For each decision process we identify families of related psychology models that have supported robust theory-consistent empirical results. This MA literature addresses four main themes. First, individuals' subjective valuation of monetary payoffs often depends on frames (reference points) provided by MA, and frames can influence the use of MA information in decision making. Second, the subjective value of non-monetary (social) payoffs from sources such as fairness, honesty, reciprocity, social identity or affect influence and are influenced by individuals' MA-related decisions. Third, individuals' subjective models of MA-related decisions often incorporate predictable simplifications that influence and are influenced by MA. Fourth, MA can influence -- sometimes bias or limit -- individuals learning, and learning influences MA, as individuals acquire parameter and variable values or the information to estimate them subjectively. We also identify two emerging themes and three gaps in the psychology-based MA literature |
| Beschreibung: | 1 Online-Ressource (ix, 151 p.) graph. Darst. |
| ISBN: | 1601983476 9781601983473 |
Internformat
MARC
| LEADER | 00000nmm a2200000zcb4500 | ||
|---|---|---|---|
| 001 | BV041053522 | ||
| 003 | DE-604 | ||
| 005 | 20190716 | ||
| 007 | cr|uuu---uuuuu | ||
| 008 | 130528s2010 |||| o||u| ||||||eng d | ||
| 020 | |a 1601983476 |c electronic bk. |9 1-60198-347-6 | ||
| 020 | |a 9781601983473 |c electronic bk. |9 978-1-60198-347-3 | ||
| 035 | |a (OCoLC)612377598 | ||
| 035 | |a (DE-599)BVBBV041053522 | ||
| 040 | |a DE-604 |b ger |e aacr | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-91 | ||
| 082 | 0 | |a 658.15/11 |2 23 | |
| 084 | |a QP 800 |0 (DE-625)141940: |2 rvk | ||
| 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 1 Online-Ressource (ix, 151 p.) |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b c |2 rdamedia | ||
| 338 | |b cr |2 rdacarrier | ||
| 490 | 1 | |a Foundations and trends in accounting |v 4,3/4 | |
| 500 | |a Title from PDF t.p. (NOW, viewed May 6, 2010) | ||
| 500 | |a Includes bibliographical references | ||
| 500 | |a This review identifies subjective decision-making processes related to management accounting (MA) and uses these processes as a basis for organizing psychology-based research on MA. For each decision process we identify families of related psychology models that have supported robust theory-consistent empirical results. This MA literature addresses four main themes. First, individuals' subjective valuation of monetary payoffs often depends on frames (reference points) provided by MA, and frames can influence the use of MA information in decision making. Second, the subjective value of non-monetary (social) payoffs from sources such as fairness, honesty, reciprocity, social identity or affect influence and are influenced by individuals' MA-related decisions. Third, individuals' subjective models of MA-related decisions often incorporate predictable simplifications that influence and are influenced by MA. Fourth, MA can influence -- sometimes bias or limit -- individuals learning, and learning influences MA, as individuals acquire parameter and variable values or the information to estimate them subjectively. We also identify two emerging themes and three gaps in the psychology-based MA literature | ||
| 650 | 7 | |a BUSINESS & ECONOMICS / Accounting / Managerial |2 bisacsh | |
| 650 | 4 | |a Wirtschaft | |
| 650 | 4 | |a Managerial accounting | |
| 650 | 0 | 7 | |a Entscheidungsprozess |0 (DE-588)4121202-2 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Management Accounting |0 (DE-588)4125415-6 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Wirtschaftspsychologie |0 (DE-588)4066506-9 |2 gnd |9 rswk-swf |
| 689 | 0 | 0 | |a Wirtschaftspsychologie |0 (DE-588)4066506-9 |D s |
| 689 | 0 | 1 | |a Management Accounting |0 (DE-588)4125415-6 |D s |
| 689 | 0 | 2 | |a Entscheidungsprozess |0 (DE-588)4121202-2 |D s |
| 689 | 0 | |5 DE-604 | |
| 700 | 1 | |a Shields, Michael D. |e Sonstige |0 (DE-588)171003098 |4 oth | |
| 830 | 0 | |a Foundations and trends in accounting |v 4,3/4 |w (DE-604)BV023013001 |9 4,3/4 | |
| 856 | 4 | 0 | |u http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=469547 |x Verlag |3 Volltext |
| 912 | |a ZDB-4-NLEBK | ||
| 999 | |a oai:aleph.bib-bvb.de:BVB01-026030771 | ||
| 966 | e | |u http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=469547 |l TUM01 |p ZDB-4-NLEBK |q TUM_PDA_EBSCO_BAE_gekauft |x Verlag |3 Volltext | |
Datensatz im Suchindex
| _version_ | 1804150415720185856 |
|---|---|
| any_adam_object | |
| author | Luft, Joan |
| author_GND | (DE-588)171358279 (DE-588)171003098 |
| author_facet | Luft, Joan |
| author_role | aut |
| author_sort | Luft, Joan |
| author_variant | j l jl |
| building | Verbundindex |
| bvnumber | BV041053522 |
| classification_rvk | QP 800 |
| collection | ZDB-4-NLEBK |
| ctrlnum | (OCoLC)612377598 (DE-599)BVBBV041053522 |
| dewey-full | 658.15/11 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658.15/11 |
| dewey-search | 658.15/11 |
| dewey-sort | 3658.15 211 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>03367nmm a2200517zcb4500</leader><controlfield tag="001">BV041053522</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20190716 </controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">130528s2010 |||| o||u| ||||||eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">1601983476</subfield><subfield code="c">electronic bk.</subfield><subfield code="9">1-60198-347-6</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9781601983473</subfield><subfield code="c">electronic bk.</subfield><subfield code="9">978-1-60198-347-3</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)612377598</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV041053522</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">aacr</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-91</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">658.15/11</subfield><subfield code="2">23</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 800</subfield><subfield code="0">(DE-625)141940:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Luft, Joan</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)171358279</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Psychology models of management accounting</subfield><subfield code="c">Joan Luft ; Michael D. Shields</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Boston [u.a.]</subfield><subfield code="b">Now</subfield><subfield code="c">2010</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (ix, 151 p.)</subfield><subfield code="b">graph. Darst.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="1" ind2=" "><subfield code="a">Foundations and trends in accounting</subfield><subfield code="v">4,3/4</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">Title from PDF t.p. (NOW, viewed May 6, 2010)</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">Includes bibliographical references</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">This review identifies subjective decision-making processes related to management accounting (MA) and uses these processes as a basis for organizing psychology-based research on MA. For each decision process we identify families of related psychology models that have supported robust theory-consistent empirical results. This MA literature addresses four main themes. First, individuals' subjective valuation of monetary payoffs often depends on frames (reference points) provided by MA, and frames can influence the use of MA information in decision making. Second, the subjective value of non-monetary (social) payoffs from sources such as fairness, honesty, reciprocity, social identity or affect influence and are influenced by individuals' MA-related decisions. Third, individuals' subjective models of MA-related decisions often incorporate predictable simplifications that influence and are influenced by MA. Fourth, MA can influence -- sometimes bias or limit -- individuals learning, and learning influences MA, as individuals acquire parameter and variable values or the information to estimate them subjectively. We also identify two emerging themes and three gaps in the psychology-based MA literature</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">BUSINESS & ECONOMICS / Accounting / Managerial</subfield><subfield code="2">bisacsh</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Wirtschaft</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Managerial accounting</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Entscheidungsprozess</subfield><subfield code="0">(DE-588)4121202-2</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Management Accounting</subfield><subfield code="0">(DE-588)4125415-6</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Wirtschaftspsychologie</subfield><subfield code="0">(DE-588)4066506-9</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Wirtschaftspsychologie</subfield><subfield code="0">(DE-588)4066506-9</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Management Accounting</subfield><subfield code="0">(DE-588)4125415-6</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="2"><subfield code="a">Entscheidungsprozess</subfield><subfield code="0">(DE-588)4121202-2</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Shields, Michael D.</subfield><subfield code="e">Sonstige</subfield><subfield code="0">(DE-588)171003098</subfield><subfield code="4">oth</subfield></datafield><datafield tag="830" ind1=" " ind2="0"><subfield code="a">Foundations and trends in accounting</subfield><subfield code="v">4,3/4</subfield><subfield code="w">(DE-604)BV023013001</subfield><subfield code="9">4,3/4</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=469547</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-4-NLEBK</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-026030771</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=469547</subfield><subfield code="l">TUM01</subfield><subfield code="p">ZDB-4-NLEBK</subfield><subfield code="q">TUM_PDA_EBSCO_BAE_gekauft</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield></record></collection> |
| id | DE-604.BV041053522 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T00:38:34Z |
| institution | BVB |
| isbn | 1601983476 9781601983473 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-026030771 |
| oclc_num | 612377598 |
| open_access_boolean | |
| owner | DE-91 DE-BY-TUM |
| owner_facet | DE-91 DE-BY-TUM |
| physical | 1 Online-Ressource (ix, 151 p.) graph. Darst. |
| psigel | ZDB-4-NLEBK ZDB-4-NLEBK TUM_PDA_EBSCO_BAE_gekauft |
| publishDate | 2010 |
| publishDateSearch | 2010 |
| publishDateSort | 2010 |
| publisher | Now |
| record_format | marc |
| series | Foundations and trends in accounting |
| series2 | Foundations and trends in accounting |
| spelling | Luft, Joan Verfasser (DE-588)171358279 aut Psychology models of management accounting Joan Luft ; Michael D. Shields Boston [u.a.] Now 2010 1 Online-Ressource (ix, 151 p.) graph. Darst. txt rdacontent c rdamedia cr rdacarrier Foundations and trends in accounting 4,3/4 Title from PDF t.p. (NOW, viewed May 6, 2010) Includes bibliographical references This review identifies subjective decision-making processes related to management accounting (MA) and uses these processes as a basis for organizing psychology-based research on MA. For each decision process we identify families of related psychology models that have supported robust theory-consistent empirical results. This MA literature addresses four main themes. First, individuals' subjective valuation of monetary payoffs often depends on frames (reference points) provided by MA, and frames can influence the use of MA information in decision making. Second, the subjective value of non-monetary (social) payoffs from sources such as fairness, honesty, reciprocity, social identity or affect influence and are influenced by individuals' MA-related decisions. Third, individuals' subjective models of MA-related decisions often incorporate predictable simplifications that influence and are influenced by MA. Fourth, MA can influence -- sometimes bias or limit -- individuals learning, and learning influences MA, as individuals acquire parameter and variable values or the information to estimate them subjectively. We also identify two emerging themes and three gaps in the psychology-based MA literature BUSINESS & ECONOMICS / Accounting / Managerial bisacsh Wirtschaft 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. Sonstige (DE-588)171003098 oth Foundations and trends in accounting 4,3/4 (DE-604)BV023013001 4,3/4 http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=469547 Verlag Volltext |
| spellingShingle | Luft, Joan Psychology models of management accounting Foundations and trends in accounting BUSINESS & ECONOMICS / Accounting / Managerial bisacsh Wirtschaft 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 | BUSINESS & ECONOMICS / Accounting / Managerial bisacsh Wirtschaft Managerial accounting Entscheidungsprozess (DE-588)4121202-2 gnd Management Accounting (DE-588)4125415-6 gnd Wirtschaftspsychologie (DE-588)4066506-9 gnd |
| topic_facet | BUSINESS & ECONOMICS / Accounting / Managerial Wirtschaft Managerial accounting Entscheidungsprozess Management Accounting Wirtschaftspsychologie |
| url | http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=469547 |
| volume_link | (DE-604)BV023013001 |
| work_keys_str_mv | AT luftjoan psychologymodelsofmanagementaccounting AT shieldsmichaeld psychologymodelsofmanagementaccounting |