haku: @author Libby, R. / yhteensä: 22
viite: 11 / 22
| Tekijä: | Libby, R. Luft, J. |
| Otsikko: | Determinants of judgment performance in accounting settings: ability, knowledge, motivation , and environment |
| Lehti: | Accounting, Organizations and Society
1993 : JUL, VOL. 18:5, p. 425-450 |
| Asiasana: | ACCOUNTING MOTIVATION ENVIRONMENT |
| Kieli: | eng |
| Tiivistelmä: | The goal of this paper is to trace the development of our conceptions of the roles of ability, knowledge, motivation, and environment as determinants of decision performance in accounting settings and provide a synthesis of the basic constructs, conceptual relations, and methodological guidelines that can be inferred from this diverse literature. The authors outline the key characteristics of accounting settings and research principles appropriate for examining the characteristics. The primary emphasis is on identifying interactions between determinants of performance, specifying underlying cognitive processes, and abstraction based on theory and task analysis. |
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