This study examined how the combination of an accounting measure and its target number influenced effort allocation … accounting measure and its target number) increases managers' confidence in successfully executing the task, and the frame … process leads managers to take higher risks through having confidence in their effort allocation decision. Our research …

Intuition can lead to more effective decision-making than analysis under certain conditions. This assumption can be … regarded as common sense. However, dominant research streams on intuition effectiveness in decision-making conceptualize … article suggests the structuredness of the decision problem as the main criterion for intuition effectiveness, and proposes …

's risk taking decision. We consider both a situation of information symmetry, where the principal can observe the agent …'s decision, and a situation of information asymmetry, where the agent's decision is hidden. Within both situations, we compare a …

latest cue most heavily in conducting a typical management accounting task (e.g. fraud detection, investment decision making … (graduate students and accounting professionals) extensively engaged in information acquisitiveness, and often weighted the …

We experimentally explore how common knowledge provided by accounting systems affects investors' decision and shapes … the formation of security prices over time. We design alternative accounting structures and run experiments in artificial … security markets framed by these structures. In sessions where investors receive exogenous accounting information about …

accounting conservatism. Constituency statutes allow directors to consider stakeholder interests when making business decisions … increase in stakeholder orientation leads to a decrease in accounting conservatism. In other words, as firms shift attention to …

Management accounting scholars generally accept the proposition that our subject matter requires a multi … economics). Our goal is to develop a common understanding within the management accounting research community about what … transfer of their norms into management accounting research. We develop a framework that evaluates the need for and potential …