haku: @indexterm BEHAVIOURAL ACCOUNTING / yhteensä: 54
viite: 28 / 54
| Tekijä: | Abdel-khalik, A. |
| Otsikko: | Factors limiting the role of behavioral research in standard setting |
| Lehti: | Behavioral Research in Accounting
1994 : SUPPLEMENT, VOL. 6, p. 213-222 |
| Asiasana: | ROLES ACCOUNTING STANDARDS BEHAVIOURAL ACCOUNTING |
| Kieli: | eng |
| Tiivistelmä: | The author joins many researchers to endorse Dennis Beresford's call for research to assist in setting accounting standards. Indeed there are those who believe that behavioral research offers the best potential for generating ex ante evidence on matters under consideration by standard setting agencies. Although the author shares some of this optimism, he would like to discuss some issues that could seriously limit the effectiveness of behavioral research in achieving the intended goals. |
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