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Simulation-based research in management accounting and control: an illustrative overview

Viswesvaran Eds , Handbook Baron, J. Thinking and deciding 3rd ed. London: Sage Publications. Brehmer, B. The development of social judgment Edwards, J. An examination of competing versions theory. In: B. Einhorn, H. Rationality and the Brehmer, B. Human judgment: the SJT sanctity of competence. The Behavioral and Brain view. Amsterdam: North-Holland. Sciences, 4, — Brewer, M. In-group bias in the minimal interaction Einhorn, H. Judging probable cause.

Psychological Bulletin, 86, — Festinger, L. A theory of cognitive dissonance. Evans- Briers, M. The effects of alternative types of feedback on prod- Folger, R. Rethinking equity theory: a referent cog- uct-related decision performance: a research note. In: H. Bierhoff, R. New York: Plenum Press. Brown, C.

Handbook of Management Accounting Research, Vol. 3

Human information processing for deci- Frank, J. Individual differences in certain aspects of sions to investigate cost variances. Journal of Ac- the level of aspiration. American Journal of Psychol- counting Research, 19, 62— Causal reasoning in performance assess- Frederickson, J. Relative performance information: ment: effects of cause and effect temporal order and the effects of common uncertainty and contract form covariation.

Accounting, Organizations and Society, on agent effort. The Accounting Review, 67, — Frederickson, J. Performance Brown, C. Diagnostic inference in performance eval- evaluation judgments: effects of prior experience un- uation: effects of cause and effect covariation and der different performance evaluation schemes and similarity. Contemporary Accounting Research, 4, feedback frequencies. Journal of Accounting Re- — An experimental investi- Gilliand, S. Justice in organizations: gation of explanations for outcome effects on ap- theory, methods and applications.

Anderson, praisals of capital-budgeting decisions. Contemporary D. Viswesvaran Eds , Hand- Accounting Research, 10, 83— Budgetary participa- ogy Vol. The Gilovich, T. Heuristics Accounting Review, 61, — Cambridge: Cambridge University Press. Caplan, R.


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  • Judgment and decision and future. In: R. Cooper Ed. New research: some historical context. In: W. Shields Volume 1 Decision Making. Cambridge: Cambridge University Kenis, I. Effects of budgetary goal characteristics on Press. The Account- Halpin, A. Manual for the leader behavior description ing Review, 54, — Columbus: Ohio State University.

    Krishnan, R. Effects of ac- Hammond, K. Probabilistic functionalism and the counting-method choices on subjective performance- clinical method. Psychological Review, 62, — Eds The essential sion and error covariance. The Accounting Review, Brunswik: beginnings, explications, applications. Ox- 80, — Latham, G. Work motivation theory Harrison, P. The Lembke, S. Rational choice in an uncer- contemporary management practice.

    Human Rela- tain world. Hastie, R. Cognitive approaches Lewis, B. Evaluating to judgment and decision making. In: J. Busemeyer, human judgments and decision aids. Journal of Ac- R. Medin Eds , Decision Making from a counting Research, 21, — Cognitive Perspective. San Diego: Academic Press. Libby, R. Accounting and human information process- Heider, F. The psychology of interpersonal relations. Prentice Hall. Hirst, M. The linear additive and inter- Libby, R. Ashton Eds , back on performance.

    Handbooks of Management Accounting Research 3-Volume Set (eBook)

    Accounting, Organizations and Judgment and decision-making research in accounting Society, 15, — Cambridge: Cambridge University Hirst, M. The effects of budget goals Press. Determinants of judgment per- in performance: a research note. Accounting, Organ- formance in accounting settings: ability, knowledge, izations and Society, 24, — Accounting, Organiza- Holzworth, R.

    Judgement analysis. In: K. Ham- tions and Society, 18, — Oxford Uni- performance in a participative budgeting setting.

    Handbooks of Management Accounting Research 3-Volume Set

    Ac- versity Press: Oxford. Hopwood, A. An empirical study of the role of ac- Libby, T. Referent cognitions and budgetary fair- counting data in performance evaluation.

    Journal of ness: a research note. Hursch, C. Some Lipe, M. Analyzing the variance investigation deci- methodological considerations in multiple-cue prob- sion: the effects of outcomes, mental accounting, and ability learning studies. Psychological Review, 71, 42— framing. The Accounting Review, 68, — Lipe, M. The balanced scorecard: Kahn, R. Organ- judgment effects of common and unique performance izational stress: studies in role conflict and ambiguity. The Accounting Review, 75, — New York: John Wiley. Locke, E. Building a practically useful Kahneman, D. Judgment theory of goal setting and task motivation: a Year under uncertainty: heuristics and biases.

    Cambridge: Odyssey.

    1st Edition

    American Psychologist, 57, — Cambridge University Press. Luft, J. Bonus and penalty initiatives: contract Kahneman, D. Prospect theory: an choice by employees. Journal of Accounting and Eco- analysis of decision under risk. Econometrica, 47, nomics, 18, — Kahneman, D. Choices, values, and Experimental evidence on the judgment performance frames. American Psychologist, 39, — The Accounting Re- Kanfer, R. Motivation theory and industrial and view, 76, — In: M. Palo Alto, CA. Chapman, A. The social psychology of or- agement Accounting Research Vol. Oxford: Else- ganizations 2nd ed.

    Knowledge representations. Mahwah, Slovic, P. Behavioral NJ: Lawrence Erlbaum. Annual Review of Psychology, 28, Markman, A. Annual Re- 1— Slovic, P. Dimensional com- Mitchell, T. Bor- mensurability and cue utilization in comparative man, D. Kimolski Eds , Handbook of judgment. Mock, T. Learning Stedry, A. Budget control and cost behavior. The volume also includes a set of chapters that seek to evaluate and explain issues of research method for the different approaches to research found within management accounting.

    Christopher Chapman, having previously researched the ways in which people work to make accounting relevant to operational decision making in a variety of contexts including restaurants and professional service firms, currently studies the design of cost systems for healthcare providers. Account Options Connexion. Handbook of Management Accounting Research. Christopher S.

    Chapman , Anthony G. Hopwood , Michael D.