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| Author: | Peters, J. |
| Title: | Decision making, cognitive science and accounting: an overview of the intersection |
| Journal: | Accounting, Organizations and Society
1993 : JUL, VOL. 18:5, p. 383-405 |
| Index terms: | DECISION MAKING COGNITION ACCOUNTING |
| Language: | eng |
| Abstract: | Cognitive accounting research is intended to improve the quality of accounting and auditing decisions by developing theories, which are represented as models and validated with statistical and sufficiency tests. Most the extant cognitive accounting research is based on experiments that test simple models of accounting cognition. Recently , a few accounting researchers have used computational models to represent more complex theories of accounting decision making. Although these models provide a more complete representation of accounting cognition, they have been difficult to test statistically owing to their complexity. |
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