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Author:Choo, F.
Title:Cognitive scripts in auditing and accounting behavior.
Journal:Accounting, Organizations and Society
1989 : VOL. 14:5/6, p. 481-493
Index terms:ACCOUNTING
AUDITING
PSYCHOLOGY
Language:eng
Abstract:Presentation of a concept to develop script notion for auditing and accounting behaviour in 3 steps: exploring the script concept; demonstrating scriptal situations in auditing and accounting; and propositions for stimulating further research work. Scripted behaviour, enactment, and development. Script recall. Gap-filling. Issues associated with auditing/accounting research on scripts. Implications of scripts for auditing/accounting practices. A Figure outlines a script pointer plus tag model.
SCIMA record nr: 72409
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