haku: @indexterm BEHAVIOURAL ACCOUNTING / yhteensä: 54
viite: 36 / 54
| Tekijä: | Hogarth, R. |
| Otsikko: | Accounting for decisions and decisions for accounting |
| Lehti: | Accounting, Organizations and Society
1993 : JUL, VOL. 18:5, p. 407-424 |
| Asiasana: | ACCOUNTING BEHAVIOURAL ACCOUNTING DECISION MAKING |
| Kieli: | eng |
| Tiivistelmä: | Behavioral decision theory (BDT) is concerned with "accounting for decisions". The development of this interdisciplinary field is traced from the appearance of several key publications in the 1950s to the present. After the brief history, eight major ideas or findings are discussed. These are: (1) that judgement can be modeled; (2) bounded rationality; (3) to understand decision making, understanding the task is more important than understanding the people; (4) levels of aspiration/reference points; (5) use of heuristic rules; (6) the importance of adding; (7) search for confirmation; and (8) thought as construction. |
SCIMA