IDEAS home Printed from https://ideas.repec.org/p/zbw/cauman/177.html
   My bibliography  Save this paper

Individuelles Informationsverhalten als Gegenstand des "Behavioral Accounting": Eine Meta-Analyse der empirischen Forschung

Author

Listed:
  • Petersen, Knut
  • Patzke, Henning

Abstract

No abstract is available for this item.

Suggested Citation

  • Petersen, Knut & Patzke, Henning, 1986. "Individuelles Informationsverhalten als Gegenstand des "Behavioral Accounting": Eine Meta-Analyse der empirischen Forschung," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 177, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.
  • Handle: RePEc:zbw:cauman:177
    as

    Download full text from publisher

    File URL: https://www.econstor.eu/bitstream/10419/175385/1/manuskript_177.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Snowball, Doug, 1980. "Some effects of accounting expertise and information load: An empirical study," Accounting, Organizations and Society, Elsevier, vol. 5(3), pages 323-338, July.
    2. Blake Ives & Scott Hamilton & Gordon B. Davis, 1980. "A Framework for Research in Computer-Based Management Information Systems," Management Science, INFORMS, vol. 26(9), pages 910-934, September.
    3. Robert W. Zmud, 1979. "Individual Differences and MIS Success: A Review of the Empirical Literature," Management Science, INFORMS, vol. 25(10), pages 966-979, October.
    4. Ashton, Rh & Kramer, Ss, 1980. "Students As Surrogates In Behavioral Accounting Research - Some Evidence," Journal of Accounting Research, Wiley Blackwell, vol. 18(1), pages 1-15.
    5. Libby, Robert & Lewis, Barry L., 1982. "Human information processing research in accounting: The state of the art in 1982," Accounting, Organizations and Society, Elsevier, vol. 7(3), pages 231-285, July.
    6. Lusk, Ej, 1973. "Cognitive Aspects Of Annual Reports - Field Independence-Dependence," Journal of Accounting Research, Wiley Blackwell, vol. 11, pages 191-202.
    7. Joyce, Ej, 1976. "Expert Judgment In Audit Program Planning," Journal of Accounting Research, Wiley Blackwell, vol. 14, pages 29-60.
    8. Ashton, Rh, 1974. "Experimental Study Of Internal Control Judgments," Journal of Accounting Research, Wiley Blackwell, vol. 12(1), pages 143-157.
    9. Holt, Robert N. & Carroll, Raymond J., 1980. "Classification of commercial bank loans through policy capturing," Accounting, Organizations and Society, Elsevier, vol. 5(3), pages 285-296, July.
    10. Casey, Cj, 1980. "The Usefulness Of Accounting Ratios For Subjects Predictions Of Corporate Failure - Replication And Extensions," Journal of Accounting Research, Wiley Blackwell, vol. 18(2), pages 603-613.
    11. Vasarhelyi, Ma, 1977. "Man-Machine Planning Systems - Cognitive-Style Examination Of Interactive Decision-Making," Journal of Accounting Research, Wiley Blackwell, vol. 15(1), pages 138-153.
    12. Moriarity, S, 1979. "Communicating Financial Information Through Multidimensional Graphics," Journal of Accounting Research, Wiley Blackwell, vol. 17(1), pages 205-224.
    13. Libby, R, 1979. "Bankers And Auditors Perceptions Of The Message Communicated By The Audit Report," Journal of Accounting Research, Wiley Blackwell, vol. 17(1), pages 99-122.
    14. Richard O. Mason & Ian I. Mitroff, 1973. "A Program for Research on Management Information Systems," Management Science, INFORMS, vol. 19(5), pages 475-487, January.
    15. Swieringa, R & Gibbins, M & Larsson, L & Sweeney, Jl, 1976. "Experiments In Heuristics Of Human Information-Processing," Journal of Accounting Research, Wiley Blackwell, vol. 14, pages 159-187.
    16. Shields, Michael D. & Birnberg, Jacob G. & Frieze, Irene Hanson, 1981. "Attributions, cognitive processes and control systems," Accounting, Organizations and Society, Elsevier, vol. 6(1), pages 69-93, January.
    17. Libby, Robert & Lewis, Barry L., 1977. "Human information processing research in accounting: The state of the art," Accounting, Organizations and Society, Elsevier, vol. 2(3), pages 245-268, June.
    18. Gary W. Dickson & James A. Senn & Norman L. Chervany, 1977. "Research in Management Information Systems: The Minnesota Experiments," Management Science, INFORMS, vol. 23(9), pages 913-934, May.
    19. Harrell, Adrian M. & Klick, Harold D., 1980. "Comparing the impact of monetary and nonmonetary human asset measures on executive decision making," Accounting, Organizations and Society, Elsevier, vol. 5(4), pages 393-400, October.
    20. Uecker, Wc, 1978. "Behavioral Study Of Information-System Choice," Journal of Accounting Research, Wiley Blackwell, vol. 16(1), pages 169-189.
    21. Belkaoui, Ahmed, 1980. "The impact of socio-economic accounting statements on the investment decision: An empirical study," Accounting, Organizations and Society, Elsevier, vol. 5(3), pages 263-283, July.
    22. Friedman, La & Neumann, Br, 1980. "The Effects Of Opportunity Costs On Project Investment Decisions - A Replication And Extension," Journal of Accounting Research, Wiley Blackwell, vol. 18(2), pages 407-419.
    23. Lusk, Ej, 1973. "Cognitive Aspects Of Annual Reports - Field Independence-Dependence - Comment," Journal of Accounting Research, Wiley Blackwell, vol. 11, pages 215-224.
    24. Dickhaut, Jw & Eggleton, Irc, 1975. "Examination Of Processes Underlying Comparative Judgments Of Numerical Stimuli," Journal of Accounting Research, Wiley Blackwell, vol. 13(1), pages 38-72.
    25. San Miguel, Joseph G., 1976. "Human information processing and its relevance to accounting: A laboratory study," Accounting, Organizations and Society, Elsevier, vol. 1(4), pages 357-373, October.
    26. Chen, Kung H. & Summers, Edward L., 1981. "A study of reporting probabilistic accounting figures," Accounting, Organizations and Society, Elsevier, vol. 6(1), pages 1-15, January.
    27. Shields, Michael D., 1980. "Some effects on information load on search patterns used to analyze performance reports," Accounting, Organizations and Society, Elsevier, vol. 5(4), pages 429-442, October.
    28. Ashton, Rh, 1976. "Cognitive Changes Induced By Accounting Changes - Experimental-Evidence On Functional Fixation Hypothesis," Journal of Accounting Research, Wiley Blackwell, vol. 14, pages 1-17.
    29. Ramanathan, Kavasseri V. & Weis, William L., 1981. "Supplementing collegiate financial statements with across-fund aggregations: An experimental inquiry," Accounting, Organizations and Society, Elsevier, vol. 6(2), pages 143-151, April.
    30. Wright, William F., 1977. "Self-insight into the cognitive processing of financial information," Accounting, Organizations and Society, Elsevier, vol. 2(4), pages 323-331, October.
    31. Libby, R, 1975. "Accounting Ratios And Prediction Of Failure - Some Behavioral Evidence," Journal of Accounting Research, Wiley Blackwell, vol. 13(1), pages 150-161.
    32. Ashton, Rh & Brown, Pr, 1980. "Descriptive Modeling Of Auditors Internal Control Judgments - Replication And Extension," Journal of Accounting Research, Wiley Blackwell, vol. 18(1), pages 269-277.
    33. Swieringa, Rj & Weick, Ke, 1982. "An Assessment Of Laboratory Experiments In Accounting," Journal of Accounting Research, Wiley Blackwell, vol. 20, pages 56-101.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.
    2. Schmidt, Reinhart, 1983. "The usage of an interactive modeling system," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 127, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.
    3. Dezoort, F. T., 1998. "An analysis of experience effects on audit committee members' oversight judgments," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 1-21, January.
    4. Bernhard Hirsch, 2007. "Wertorientiertes Berichtswesen – Theoretisches Konzept versus praktische Umsetzung," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 18(2), pages 161-185, August.
    5. Trotman, Ken T. & Bauer, Tim D. & Humphreys, Kerry A., 2015. "Group judgment and decision making in auditing: Past and future research," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 56-72.
    6. Brown, Lawrence D., 1996. "Influential accounting articles, individuals, Ph.D. granting institutions and faculties: A citational analysis," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 723-754.
    7. Gelderman, M., 1995. "Factors affecting the success of management support systems: analysis and meta-analysis," Serie Research Memoranda 0020, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
    8. Butler, Stephen A. & Ghosh, Dipankar, 2015. "Individual differences in managerial accounting judgments and decision making," The British Accounting Review, Elsevier, vol. 47(1), pages 33-45.
    9. Thomas J. Housel & Waymond Rodgers, 1994. "A Multi‐Stage Model of Decision Bias: Implications for Expert Systems," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 3(3), pages 165-186, August.
    10. Schneider, Arnold, 2018. "Studies on the impact of accounting information and assurance on commercial lending judgments," Journal of Accounting Literature, Elsevier, vol. 41(C), pages 63-74.
    11. Eom, Sean B., 1998. "Relationships between the decision support system subspecialities and reference disciplines: An empirical investigation," European Journal of Operational Research, Elsevier, vol. 104(1), pages 31-45, January.
    12. Solomon, Ira & Trotman, Ken T., 2003. "Experimental judgment and decision research in auditing: the first 25 years of AOS," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 395-412, May.
    13. Luft, Joan, 2016. "Management accounting in the laboratory and in social context: Four contrasts, 1975–2014," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 9-20.
    14. Stocks, Morris H. & Harrell, Adrian, 1995. "The impact of an increase in accounting information level on the judgment quality of individuals and groups," Accounting, Organizations and Society, Elsevier, vol. 20(7-8), pages 685-700.
    15. Sadok Mansour, 2007. "Modelisation Du Risque Dans Les Methodologies D'Audit : Apport Des De La Psychometrie," Post-Print halshs-00543217, HAL.
    16. Divesh Sharma & Errol Iselin, 2003. "The decision usefulness of reported cash flow and accrual information in a behavioural field experiment," Accounting and Business Research, Taylor & Francis Journals, vol. 33(2), pages 123-135.
    17. Goodwin, Paul & Fildes, Robert & Lawrence, Michael & Nikolopoulos, Konstantinos, 2007. "The process of using a forecasting support system," International Journal of Forecasting, Elsevier, vol. 23(3), pages 391-404.
    18. Mauldin, Elaine G. & Ruchala, Linda V., 1999. "Towards a meta-theory of accounting information systems," Accounting, Organizations and Society, Elsevier, vol. 24(4), pages 317-331, May.
    19. Sprinkle, Geoffrey B., 2003. "Perspectives on experimental research in managerial accounting," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 287-318.
    20. Peter Gordon Roetzel, 2019. "Information overload in the information age: a review of the literature from business administration, business psychology, and related disciplines with a bibliometric approach and framework developmen," Business Research, Springer;German Academic Association for Business Research, vol. 12(2), pages 479-522, December.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:zbw:cauman:177. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ZBW - Leibniz Information Centre for Economics (email available below). General contact details of provider: https://edirc.repec.org/data/ibkiede.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.