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

被引：75
作者：
Trotman, Ken T. [1 ]
Tan, Hwee C. [1 ]
Ang, Nicole [1 ]
机构：
[1] Univ New S Wales, Sch Accounting, Sydney, NSW 2052, Australia
来源：
ACCOUNTING AND FINANCE | 2011年 / 51卷 / 01期
关键词：
Judgment and decision making; Experiments; Financial accounting; Management accounting; Auditing; M41; M42; M48; SEE VOL. 90; PRIOR PROBABILITY DISCLOSURE; HYPOTHESIS-TESTING STRATEGIES; FINANCIAL ANALYSTS; AUDITORS JUDGMENTS; OPPORTUNITY COSTS; FUNCTIONAL FIXATION; BALANCED SCORECARD; FORECAST ACCURACY; PERFORMANCE EVALUATION;
D O I：
10.1111/j.1467-629X.2010.00398.x
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
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.
引用
收藏
页码：278 / 360
页数：83
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