Fong Chua, Wai; Hooper, Cameron; Wai Yeong Mak, Bobby - In: Asian Review of Accounting 9 (2001) 1, pp. 46-66
Much managerial and behavioural accounting research assumes that people are rational, self‐interested, expected‐utility maximisers. Often, this reduces to the central expectation that individuals are concerned only with their own material self‐interest and are unconcerned with the welfare...