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Ambiguity and accounting: The elusive link between information and decision making

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Cited by:

  1. Anthony Hopwood, 2002. "'If only there were simple solutions, but there aren't': some reflections on Zimmerman's critique of empirical management accounting research," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 777-785.
  2. Elena Beccalli & Peter Miller & Ted O'leary, 2015. "How Analysts Process Information: Technical and Financial Disclosures in the Microprocessor Industry," European Accounting Review, Taylor & Francis Journals, vol. 24(3), pages 519-549, September.
  3. Pascale Amans & Sylvie Rascol-Boutard, 2006. "Controlling Complex Organizations on the Basis of an Operational Performance Measure," Post-Print hal-01659071, HAL.
  4. Bozanic, Zahn & Dirsmith, Mark W. & Huddart, Steven, 2012. "The social constitution of regulation: The endogenization of insider trading laws," Accounting, Organizations and Society, Elsevier, vol. 37(7), pages 461-481.
  5. Hanne Nørreklit, 2011. "The art of managing individuality," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(3), pages 265-291, August.
  6. Clifton E. Brown & Ira Solomon, 1993. "An Experimental Investigation of Explanations for Outcome Effects on Appraisals of Capital†Budgeting Decisions," Contemporary Accounting Research, John Wiley & Sons, vol. 10(1), pages 83-111, September.
  7. Vandenbosch, Betty, 1999. "An empirical analysis of the association between the use of executive support systems and perceived organizational competitiveness," Accounting, Organizations and Society, Elsevier, vol. 24(1), pages 77-92, January.
  8. Blom, Tannelie and Valentina Carraro, 2014. "An information processing approach to public organizations: The case of the European Union Fundamental Rights Agency," European Integration online Papers (EIoP), European Community Studies Association Austria (ECSA-A), vol. 18, February.
  9. Ahrens, Thomas & Chapman, Christopher S., 2007. "Management accounting as practice," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 1-27.
  10. Rainero Christian & Migliavacca Alessandro & Puddu Luigi & Modarelli Giuseppe, 2018. "Resistance to Change Processes and Strategies for the Implementation of Harmonization Reforms: The Separation of the Health Care Expenditure in the Regional Financial Statements," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(3), pages 1-42, February.
  11. Peter Skaerbaek, 1998. "The politics of accounting technology in Danish central government," European Accounting Review, Taylor & Francis Journals, vol. 7(2), pages 209-236.
  12. Shrestha, Yash Raj & Krishna, Vaibhav & von Krogh, Georg, 2021. "Augmenting organizational decision-making with deep learning algorithms: Principles, promises, and challenges," Journal of Business Research, Elsevier, vol. 123(C), pages 588-603.
  13. Satish Nambisan & Yadong Luo, 2021. "Toward a loose coupling view of digital globalization," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 52(8), pages 1646-1663, October.
  14. Yuan Ding & Thomas Jeanjean & Cédric Lesage & Hervé Stolowy, 2009. "An Experiment in the Economic Consequences of Additional Disclosure: The Case of the Fair Value of Unlisted Equity Investments," Post-Print halshs-00458950, HAL.
  15. Surajeet Chakravarty & Todd R. Kaplan & Navonil Mustafee, 2020. "Altering Wait Time Information to Reduce A&E Overcrowding," Discussion Papers 2003, University of Exeter, Department of Economics.
  16. Chiara Oppi & Cristina Campanale & Lino Cinquini, 2021. "Il problema dell?ambiguit? nei sistemi di misurazione della performance nel settore pubblico: un?analisi della letteratura internazionale," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(2), pages 11-38.
  17. Scott C. Ganz, 2018. "Ignorant Decision Making and Educated Inertia: Some Political Pathologies of Organizational Learning," Organization Science, INFORMS, vol. 29(1), pages 39-57, February.
  18. Torben Schubert & Guoliang Yang, 2016. "Institutional change and the optimal size of universities," Scientometrics, Springer;Akadémiai Kiadó, vol. 108(3), pages 1129-1153, September.
  19. repec:dau:papers:123456789/2196 is not listed on IDEAS
  20. Yu‐Lin Hsu & Gavin C. Reid, 2021. "Two‐stage decision‐making within the firm: Analysis and case studies," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 42(6), pages 1355-1373, September.
  21. Rosanas, Josep María & Cugueró-Escofet, Natalia, 2013. "The Foundations of the Concept of Trust under Bounded Rationality: Competence, Value Systems, Unselfishness and the Development of Virtue," IESE Research Papers D/1069, IESE Business School.
  22. Sumit K. Majumdar & Rabih Moussawi & Ulku Yaylacicegi, 2019. "Mergers and Wages in Digital Networks: a Public Interest Perspective," Journal of Industry, Competition and Trade, Springer, vol. 19(4), pages 583-615, December.
  23. Fogarty, Timothy J. & Rogers, Rodney K., 2005. "Financial analysts' reports: an extended institutional theory evaluation," Accounting, Organizations and Society, Elsevier, vol. 30(4), pages 331-356, May.
  24. Kathleen M. Sutcliffe & Gerry McNamara, 2001. "Controlling Decision-Making Practice in Organizations," Organization Science, INFORMS, vol. 12(4), pages 484-501, August.
  25. Beccalli, Elena & Miller, Peter & O'Leary, Ted, 2015. "How analysts process information: technical and financial disclosures in the microprocessor industry," LSE Research Online Documents on Economics 60072, London School of Economics and Political Science, LSE Library.
  26. Pascale Amans & Sylvie Rascol-Boutard, 2006. "The Control of Complex Organizations and Operational Performance Measures : The Case of French Museums and The Case of The French Income Support Scheme," Post-Print hal-01634380, HAL.
  27. Yu-Lin Hsu & Gavin C. Reid, 2021. "A Two-Stage Model of Decision-Making over Financial Reporting Regimes and Techniques: Analysis and UK Case Studies," Working Papers wp529, Centre for Business Research, University of Cambridge.
  28. Ruet, Joel, 2006. "Optimal timing in the privatisation of a utility in an emerging country: the case of electricity distribution in Delhi," Energy Policy, Elsevier, vol. 34(17), pages 2702-2718, November.
  29. Power, Michael, 2015. "How accounting begins: Object formation and the accretion of infrastructure," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 43-55.
  30. Brian Gibson, 1992. "Financial Information for Decision Making: An Alternative Small Firm Perspective," Journal of Entrepreneurial Finance, Pepperdine University, Graziadio School of Business and Management, vol. 1(3), pages 221-232, Spring.
  31. Daniel A. Levinthal & Claus Rerup, 2021. "The Plural of Goal: Learning in a World of Ambiguity," Organization Science, INFORMS, vol. 32(3), pages 527-543, May.
  32. Juan Aparicio & Joaquín Sánchez-Soriano, 2008. "Depreciation games," Annals of Operations Research, Springer, vol. 158(1), pages 205-218, February.
  33. Hopwood, Anthony G., 2008. "A conversation with Anthony Hopwood," economic sociology. perspectives and conversations, Max Planck Institute for the Study of Societies, vol. 10(1), pages 21-28.
  34. Stéphane Deschaintre & Fabien de Geuser, 2015. "L'Ergonomie : Arrangement Ou Derangement Pour Le Controle De Gestion ?," Post-Print hal-01188577, HAL.
  35. repec:dau:papers:123456789/1881 is not listed on IDEAS
  36. Martinez, Daniel E. & Cooper, David J., 2019. "Assembling performance measurement through engagement," Accounting, Organizations and Society, Elsevier, vol. 78(C).
  37. Malsch, Bertrand & Gendron, Yves, 2009. "Mythical representations of trust in auditors and the preservation of social order in the financial community," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(6), pages 735-750.
  38. Oliver Alexy, 2022. "How flat can it get? From better at flatter to the promise of the decentralized, boundaryless organization," Journal of Organization Design, Springer;Organizational Design Community, vol. 11(1), pages 31-36, March.
  39. Lino Cinquini & Cristina Campanale & Flavio Del Bianco & Chiara Oppi, 2021. "Un modello di performance management per mitigare il problema dell?ambiguit? nell?organizzazione della prevenzione collettiva: il caso della Regione Friuli-Venezia Giulia," MECOSAN, FrancoAngeli Editore, vol. 0(117), pages 77-109.
  40. 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.
  41. Joan Nix, 1994. "Cooperation Within the Entity of the Firm:," American Journal of Economics and Sociology, Wiley Blackwell, vol. 53(4), pages 443-453, October.
  42. Hachigian Heather, 2015. "Ambiguity, discretion and ethics in Norway’s sovereign wealth fund," Business and Politics, De Gruyter, vol. 17(4), pages 603-631, December.
  43. Yi-Da Chen & Susan A. Brown & Paul Jen-Hwa Hu & Chwan-Chuen King & Hsinchun Chen, 2011. "Managing Emerging Infectious Diseases with Information Systems: Reconceptualizing Outbreak Management Through the Lens of Loose Coupling," Information Systems Research, INFORMS, vol. 22(3), pages 447-468, September.
  44. Pascale Amans & Sylvie Rascol-Boutard, 2006. "Regulation and Operational Performance Measures : The Case of French Museums and of The French Income Support Scheme," Post-Print hal-01662428, HAL.
  45. Markus Lampe & Paul Sharp, 2017. "ÔRationalÕ Farmers and the Emergence of Modern Accounting in Danish Dairying," Working Papers 0115, European Historical Economics Society (EHES).
  46. Frémeaux, Sandrine & Puyou, François-Régis & Michelson, Grant, 2020. "Beyond accountants as technocrats: A common good perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
  47. Stephen H. Linder & B. Guy Peters, 1990. "An Institutional Approach to the Theory of Policy-Making: The Role of Guidance Mechanisms in Policy Formulation," Journal of Theoretical Politics, , vol. 2(1), pages 59-83, January.
  48. Daniel A Newark, 2020. "Desire and pleasure in choice," Rationality and Society, , vol. 32(2), pages 168-196, May.
  49. Daniel Johanson, 2008. "Corporate governance and board accounts: exploring a neglected interface between boards of directors and management," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 12(4), pages 343-380, November.
  50. Andersen, O. & Buvik, A., 2002. "Firms' internationalization and alternative approaches to the international customer/market selection," International Business Review, Elsevier, vol. 11(3), pages 347-363, June.
  51. Sven Modell, 2002. "Institutional perspectives on cost allocations: integration and extension," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 653-679.
  52. Driouchi, Tarik & Trigeorgis, Lenos & So, Raymond H.Y., 2020. "Individual antecedents of real options appraisal: The role of national culture and ambiguity," European Journal of Operational Research, Elsevier, vol. 286(3), pages 1018-1032.
  53. Mennicken, Andrea, 2002. "Bringing calculation back in: Sociological studies in accounting," economic sociology. perspectives and conversations, Max Planck Institute for the Study of Societies, vol. 3(3), pages 17-27.
  54. Frank Jan Graaf, 2019. "Ethics and Behavioural Theory: How Do Professionals Assess Their Mental Models?," Journal of Business Ethics, Springer, vol. 157(4), pages 933-947, July.
  55. Chinander, Karen R. & Schweitzer, Maurice E., 2003. "The input bias: The misuse of input information in judgments of outcomes," Organizational Behavior and Human Decision Processes, Elsevier, vol. 91(2), pages 243-253, July.
  56. repec:dau:papers:123456789/1857 is not listed on IDEAS
  57. Mouritsen, Jan & Kreiner, Kristian, 2016. "Accounting, decisions and promises," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 21-31.
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