Determinants of judgment performance in accounting settings: ability, knowledge, motivation, and environment
Article Abstract:
A study is conducted on the development of perceptions on the role of knowledge, motivation and environment as determinants of decision performance in accounting settings. This is followed by the development of the basic constructs, conceptual relations and methodological principles based on the study. The main characteristics of accounting settings and research principles for the study were first specified to study the interactions between determinants of performance, underlying cognitive processes and abstraction based on theory and task analysis. It was found that an environmental factor affects the cognitive requirements of tasks and the decision maker's incentive to perform these requirements. The awareness of the role of the environmental factor depends on identifying the ways it affects performance, which in turn would require abstraction.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1993
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The effects of encoded memory traces for numerical data on accounting decision making
Article Abstract:
The memory retrievals and decisions of 81 experienced managers were examined in stock investment and financial difficulty contexts in three separate studies. The first study found that managers can more accurately retrieve affective responses to numerical data from memory than other forms of encoded representations. The second study indicates that managers use these affective reactions to guide their reconstructions of memory traces. The third study found consistencies between a prior effect and the stock investments made by most managers. These findings support the hypothesis that affective reactions to numerical data last longer and are more accessible than other encoded representations even though different representational forms were initially used to encode numerical accounting data into memory.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1998
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