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An accounting change and information processing changes

Author

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  • Dyckman, Thomas R.
  • Hoskin, Robert E.
  • Swieringa, Robert J.

Abstract

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  • Dyckman, Thomas R. & Hoskin, Robert E. & Swieringa, Robert J., 1982. "An accounting change and information processing changes," Accounting, Organizations and Society, Elsevier, vol. 7(1), pages 1-11, January.
    • Handle: RePEc:eee:aosoci:v:7:y:1982:i:1:p:1-11
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    Citations

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    Cited by:

    1. David T. Dearman & Michael D. Shields, 2005. "Avoiding Accounting Fixation: Determinants of Cognitive Adaptation to Differences in Accounting Method," Contemporary Accounting Research, John Wiley & Sons, vol. 22(2), pages 351-384, June.
    2. Enis, Charles R., 1995. "Expert-novive judgments and new cue sets: Process versus outcome," Journal of Economic Psychology, Elsevier, vol. 16(4), pages 641-662, December.
    3. Neal Arthur, 1990. "Financial Reporting to the Industries Assistance Commission: A Study in the Rôle of Accounting Information in Regulatory Decision Making," Australian Journal of Management, Australian School of Business, vol. 15(2), pages 217-241, December.
    4. Selmi, Refk & Hammoudeh, Shawkat & Kasmaoui, Kamal & Sousa, Ricardo M. & Errami, Youssef, 2022. "The dual shocks of the COVID-19 and the oil price collapse: A spark or a setback for the circular economy?," Energy Economics, Elsevier, vol. 109(C).
    5. Vergoossen, R. G. A., 1997. "Changes in accounting policies and investment analysts' fixation on accounting figures," Accounting, Organizations and Society, Elsevier, vol. 22(6), pages 589-607, August.
    6. 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.
    7. Waller, William S. & Shapiro, Brian & Sevcik, Galen, 1999. "Do cost-based pricing biases persist in laboratory markets?," Accounting, Organizations and Society, Elsevier, vol. 24(8), pages 717-739, November.
    8. 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.
    9. 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.
    10. Arunachalam, Vairam & Beck, Grant, 2002. "Functional fixation revisited: the effects of feedback and a repeated measures design on information processing changes in response to an accounting change," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 1-25.
    11. Vergoossen, R.G.A., 1994. "Accounting changes and investment analysts' fixation on accounting numbers," Serie Research Memoranda 0012, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.

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