000			04150nam a2200373Ka 4500
001			bslw06293818
003			UtOrBLW
005			20210303085347.0
006			m d
007			cr un|||||||||
008			101115s2005 enk o 000 0 eng d
020			_a9781849503488 (electronic bk.) : _c£64.95 ; €91.95 ; $106.95
040			_aUtOrBLW _cUtOrBLW
050		4	_aHF5630 _b.A38 2005
072		7	_aKFC _2bicssc
072		7	_aFIN _2bicssc
072		7	_aBUS001000 _2bisacsh
080			_a336.717.16
082	0	4	_a657 _222
245	0	0	_aAdvances in accounting behavioral research. _nVol. 8 _h[electronic resource] / _cedited by Vicky Arnold.
260			_aBingley, U.K. : _bEmerald, _c2005.
300			_a1 online resource (xii, 233 p.).
490	0		_aAdvances in accounting behavioral research, _x1475-1488
505	0		_aBelief revision in accounting : a literature review of the belief-adjustment model / Jennifer Kahle, Robert Pinsker, Robin Pennington -- Role morality and accountants ethically sensitive decisions / Robin R. Radtke -- The effect of manager's moral equity on the relationship between budget participation and propensity to create slack : a research note / Adam S. Maiga -- Asymmetric effects of activity-based costing system cost reallocation / M.G. Fennema, Jay S. Rich, Kip Krumwiede -- Examining the role of culture and acculturation in information sharing / Stephen B. Salter, Axel K.-D. Schulz -- The effects of value attainment and cognitive roles of budgetary participation on job performance / Vincent K. Chong, Ian R.C. Eggleton, Michele K.C. Leong -- Auditor calibration in the review process / Noel Harding, Sally Hughes, Ken T. Trotman -- Linguistic delivery style, client credibility, and auditor judgment / Christie L. Comunale, Thomas R. Sexton, Terry L. Sincich -- Client inquiry via electronic communication media : does the medium matter? / Anna Nöteberg, James E. Hunton.
520			_aAdvances in Accounting Behavioral Research publishes quality articles encompassing all areas of accounting that incorporate theory from and contribute knowledge and understanding to the fields of applied psychology, sociology, management science, and economics. The series promotes research that integrates accounting issues with organizational behavior, human judgment/decision making, and cognitive psychology. Volume 8 contains papers on a variety of behavioral accounting topics. The lead article is a literature review of research associated with the belief adjustment model (Hogarth and Einhorn 1992), which has been used as the theoretical support for a significant body of research in accounting. This article synthesizes prior accounting research and identifies future research opportunities. The remaining eight articles are empirical in nature and examine behavioral issues in auditing, ethics, and management accounting. One study investigates the efficiency and effectiveness of a recent change to the audit workpaper review process, which delegates more review tasks to senior and staff auditors. Two studies investigate communications in the audit review process with one focusing on linguistic delivery style of the client and the other focusing on electronic communication medium for client inquiry. Another study investigates the concept of role morality and whether accountants have different ethical propensities when making business decisions rather the personal decisions. The remaining four articles investigate various aspects of managerial accounting systems, including budgetary participation, the role of culture and acculturation in information sharing, activity based costing, and manager's moral equity. Overall, these papers provide interesting insight into various aspects of behavioral accounting.
588	0		_aPrint version record
650		7	_aBusiness & Economics _xAccounting _xGeneral. _2bisacsh
650		7	_aAccounting. _2bicssc
650		0	_aAccounting _xPsychological aspects _xResearch.
700	1		_aArnold, Vicky.
776	1		_z9780762312184
856	4	0	_uhttps://www.emerald.com/insight/publication/doi/10.1016/S1475-1488(2005)8
913			_1BMEbacklist
999			_c31767 _d31767